Arkansas Legal Resource Navigator

31 U.S.C. § 9502 — Definitions

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 9502 — Definitions

In this chapter— (1) “Government pension plan”— (A) means a pension, annuity, retirement, or similar plan (except a plan covered under the Employee Retirement Income Security Act of 1974 ([29 U.S.C. 1001](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1001&num=0&edition=prelim) et seq.) or a plan or program financed by contributions required under chapter 21 or 22 of the Internal Revenue Code of 1986 ([26 U.S.C. 3101](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3101&num=0&edition=prelim) et seq., 3201 et seq.)) established or maintained by an agency, for any of its officers or employees, regardless of the number of participants covered by the plan; and (B) includes— (i) the Civil Service Retirement System. (ii) the Coast Guard Retirement System. (iii) the Commissioned Corps of the Public Health Service Retirement System. (iv) the Farm Credit District Retirement Plans. (v) the Federal Home Loan Bank Board Retirement Systems. (vi) the Federal Home Loan Mortgage Corporation Plan. (vii) the Federal Reserve Employees Retirement Plans. (viii) the Foreign Service Retirement and Disability System. (ix) judicial plans. (x) the Military Retirement System. (xi) the National Oceanic and Atmospheric Administration Retirement System. (xii) nonappropriated fund plans. (xiii) the Tennessee Valley Authority Retirement System. (2) “plan year” means the calendar, policy, or fiscal year chosen by the Government pension plan on which the records of the plan are kept.

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 9502

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: d66b7583ec0a58d2578491fa84bd3880111568d49444198028c5a0e52a86acca. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_0f1bdb66d60c182419750869
Source file: Laws/federal/codes/united-states-code/title-31/section-9502-definitions--2df633db58.md
Pages: Not recorded – Not recorded
Passage SHA-256: d7f15c4594c130d76609b8dd59504d52f453c3f78623d5341d773da086046d35

Source location: Title 31, Chapter 95, § 9502; chapter-095-government-pension-plan-protection.md

Stored source content

In this chapter— (1) “Government pension plan”— (A) means a pension, annuity, retirement, or similar plan (except a plan covered under the Employee Retirement Income Security Act of 1974 ([29 U.S.C. 1001](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1001&num=0&edition=prelim) et seq.) or a plan or program financed by contributions required under chapter 21 or 22 of the Internal Revenue Code of 1986 ([26 U.S.C. 3101](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3101&num=0&edition=prelim) et seq., 3201 et seq.)) established or maintained by an agency, for any of its officers or employees, regardless of the number of participants covered by the plan; and (B) includes— (i) the Civil Service Retirement System. (ii) the Coast Guard Retirement System. (iii) the Commissioned Corps of the Public Health Service Retirement System. (iv) the Farm Credit District Retirement Plans. (v) the Federal Home Loan Bank Board Retirement Systems. (vi) the Federal Home Loan Mortgage Corporation Plan. (vii) the Federal Reserve Employees Retirement Plans. (viii) the Foreign Service Retirement and Disability System. (ix) judicial plans. (x) the Military Retirement System. (xi) the National Oceanic and Atmospheric Administration Retirement System. (xii) nonappropriated fund plans. (xiii) the Tennessee Valley Authority Retirement System. (2) “plan year” means the calendar, policy, or fiscal year chosen by the Government pension plan on which the records of the plan are kept.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1001 — Congressional findings and declaration of policy

**(a) Benefit plans as affecting interstate commerce and the Federal taxing power** The Congress finds that the growth in size, scope, and numbers of employee benefit plans in recent years has been rapid and substantial; that the operational scope and economic impact of such plans is increasingly interstate; that the continued well-being and security of millions of employees and their dependents are directly affected by these plans; that they are affected with a national public interest; that they have become an important factor affecting the stability of employment and the successful development of industrial relations; that they have become an important factor in commerce because of the interstate character of their activities, and of the activities of their participants, and the employers, employee organizations, and other entities by which they are established or maintained; that a large volume of the activities of such plans are carried on by means of the mails and instrumentalities of interstate commerce; that owing to the lack of employee information and adequate safeguards concerning their operation, it is desirable in the interests of employees and their beneficiaries, and to provide for the general welfare and the free flow of commerce, that disclosure be made and safeguards be provided with respect to the establishment, operation, and administration of such plans; that they substantially affect the revenues of the United States because they are afforded preferential Federal tax treatment; that despite the enormous growth in such plans many employees with long years of employment are losing anticipated retirement benefits owing to the lack of vesting provisions in such plans; that owing to the inadequacy of current minimum standards, the soundness and stabilit

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1001

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3101 — Rate of tax

**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). **(b) Hospital insurance** (1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)). (2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. **(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3101

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

6 U.S.C. § 542 — Federal air marshal program

(1) **Sense of Congress** — It is the sense of Congress that the Federal air marshal program is critical to aviation security. (2) **Limitation on statutory construction** — Nothing in this chapter, including any amendment made by this chapter, shall be construed as preventing the Under Secretary of Transportation for Security from implementing and training Federal air marshals.

Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 542

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3101 — Rate of tax

Page 2677 TITLE 26—INTERNAL REVENUE CODE § 3101 Subchapter A—Tax on Employees Sec. 3101. Rate of tax. 3102. Deduction of tax from wages. § 3101. Rate of tax (a) Old-age, survivors, and disability insurance In addition to other taxes, there is hereby im- posed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). (b) Hospital insurance (1) In general In addition to the tax imposed by the pre- ceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to em- ployment (as defined in section 3121(b)). (2) Additional tax In addition to the tax imposed by paragraph (1) and the preceding subsection, there is here- by imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with re- spect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in ex- cess of— (A) in the case of a joint return, $250,000, (B) in the case of a married taxpayer (as defined in section 7703) filing a separate re- turn, 1⁄2 of the dollar amount determined under subparagraph (A), and (C) in any other case, $200,000. (c) Relief from taxes in cases covered by certain international agreements During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an indi- vidual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under s

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 3101

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 3101. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

29 U.S.C. § 1001 — Congressional findings and declaration of

Page 353 TITLE 29—LABOR § 1001 Sec. 1365. Annual report of plan administrator. 1366. Annual notification to substantial employers. 1367. Recovery of liability for plan termination. 1368. Lien for liability. 1369. Treatment of transactions to evade liability; effect of corporate reorganization. 1370. Enforcement authority relating to termi- nations of single-employer plans. 1371. Penalty for failure to timely provide required information. SUBTITLE E—SPECIAL PROVISIONS FOR MULTIEMPLOYER PLANS PART 1—EMPLOYER WITHDRAWALS 1381. Withdrawal liability established; criteria and definitions. 1382. Determination and collection of liability; no- tification of employer. 1383. Complete withdrawal. 1384. Sale of assets. 1385. Partial withdrawals. 1386. Adjustment for partial withdrawal; deter- mination of amount; reduction for partial withdrawal liability; procedures applicable. 1387. Reduction or waiver of complete withdrawal liability; procedures and standards applica- ble. 1388. Reduction of partial withdrawal liability. 1389. De minimis rule. 1390. Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception. 1391. Methods for computing withdrawal liability. 1392. Obligation to contribute. 1393. Actuarial assumptions. 1394. Application of plan amendments; exception. 1395. Plan notification to corporation of poten- tially significant withdrawals. 1396. Special rules for plans under section 404(c) of title 26. 1397. Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan. 1398. Withdrawal not to occur because of change in business form or suspension of contribu- tions during labor dispute. 1399. Notice, collection, etc., of withdrawal liabil-

Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1001

Stored review status: historical_2024_not_currentness_verified. The source passage cites 29 U.S.C. § 1001. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 9502 — Definitions

Page 586 TITLE 31—MONEY AND FINANCE § 9310 § 9310. Individual sureties If another applicable Federal law or regulation permits the acceptance of a bond from a surety that is not subject to sections 9305 and 9306 and is based on a pledge of assets by the surety, the assets pledged by such surety shall— (1) consist of eligible obligations described under section 9303(a); and (2) be submitted to the official of the Gov- ernment required to approve or accept the bond, who shall deposit the obligations as de- scribed under section 9303(b). (Added Pub. L. 114–92, div. A, title VIII, § 874(a)(1), Nov. 25, 2015, 129 Stat. 940.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective 1 year after Nov. 25, 2015, see section 874(c) of Pub. L. 114–92, set out as an Effective Date of 2015 Amendment note under section 694b of Title 15, Commerce and Trade. CHAPTER 95—GOVERNMENT PENSION PLAN PROTECTION Sec. 9501. Purpose. 9502. Definitions. 9503. Reports about Government pension plans. 9504. Review and recommendations. § 9501. Purpose The purpose of this chapter is to protect the interests of the United States and of the partici- pants and their beneficiaries in Government pension plans by requiring complete disclosure of the financial condition of those plans. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1050.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 9501 ......... 31:68. Sept. 12, 1950, ch. 946, 64 Stat. 832, § 120; added Nov. 4, 1978, Pub. L. 95–595, § 1, 92 Stat. 2541. The words ‘‘United States’’ are substituted for ‘‘Na- tion’’ for clarity and consistency. The words ‘‘and cer- tain other pension plans’’ are omitted as unnecessary. § 9502. Definitions In this chapter— (1) ‘

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 9502

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.