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31 U.S.C. § 9502 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source location: Title 31, Chapter 95, § 9502; chapter-095-government-pension-plan-protection.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(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
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Federal law — U.S. Code and appendices · legal_authorities
**(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
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Federal law — U.S. Code and appendices · legal_authorities
(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
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Federal law — U.S. Code and appendices · legal_authorities
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
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Federal law — U.S. Code and appendices · legal_authorities
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
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Federal law — U.S. Code and appendices · legal_authorities
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
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