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29 U.S.C. § 1310 — Authority to require certain information

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

29 U.S.C. § 1310 — Authority to require certain information

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Stable record: federal_law:legal_authorities:record_usc_6db32e174f457d5273093ae0
Source file: Laws/federal/codes/united-states-code/title-29/section-1310-authority-to-require-certain-information--bc68ca73b4.md
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Source location: Title 29, Chapter 18, § 1310; chapter-018-employee-retirement-income-security-program.md

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**(a) Information required** Each person described in subsection (b) shall provide the corporation annually, on or before a date specified by the corporation in regulations, with— (1) such records, documents, or other information that the corporation specifies in regulations as necessary to determine the liabilities and assets of plans covered by this subchapter; and (2) copies of such person’s audited (or, if unavailable, unaudited) financial statements, and such other financial information as the corporation may prescribe in regulations. **(b) Persons required to provide information** The persons covered by subsection (a) are each contributing sponsor, and each member of a contributing sponsor’s controlled group, of a single-employer plan covered by this subchapter, if— (1) the funding target attainment percentage (as defined in subsection (d)) at the end of the preceding plan year of a plan maintained by the contributing sponsor or any member of its controlled group is less than 80 percent; (2) the conditions for imposition of a lien described in section 1083(k)(1)(A) and (B) or 1085a(g)(1)(A) and (B) of this title or section 430(k)(1)(A) and (B) or 433(g)(1)(A) and (B) of title 26 have been met with respect to any plan maintained by the contributing sponsor or any member of its controlled group; or (3) minimum funding waivers in excess of $1,000,000 have been granted with respect to any plan maintained by the contributing sponsor or any member of its controlled group, and any portion thereof is still outstanding. **(c) Information exempt from disclosure requirements** Any information or documentary material submitted to the corporation pursuant to this section shall be exempt from disclosure under [section 552 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section552&num=0&edition=prelim), and no such information or documentary material may be made public, except as may be relevant to any administrative or judicial action or proceeding. Nothing in this section is intended to prevent disclosure to either body of Congress or to any duly authorized committee or subcommittee of the Congress. **(d) Additional information required** (1) **In general** — The information submitted to the corporation under subsection (a) shall include— (A) the amount of benefit liabilities under the plan determined using the assumptions used by the corporation in determining liabilities; (B) the funding target of the plan determined as if the plan has been in at-risk status for at least 5 plan years; and (C) the funding target attainment percentage of the plan. (2) **Definitions** — For purposes of this subsection: (A) *Funding target* — The term “funding target” has the meaning provided under [section 1083(d)(1) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1083/d/1&num=0&edition=prelim). (B) *Funding target attainment percentage* — The term “funding target attainment percentage” has the meaning provided under [section 1083(d)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1083/d/2&num=0&edition=prelim). (C) *At-risk status* — The term “at-risk status” has the meaning provided in [section 1083(i)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1083/i/4&num=0&edition=prelim). (3) **Pension stabilization disregarded** — For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 11 See References in Text note below. of this title. **(e) Notice to Congress** The corporation shall, on an annual basis, submit to the Committee on Health, Education, Labor, and Pensions and the Committee on Finance of the Senate and the Committee on Education and the Workforce and the Committee on Ways and Means of the House of Representatives, a summary report in the aggregate of the information submitted to the corporation under this section.

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

26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts

**(a) General rules for annuities** (1) **Income inclusion** — Except as otherwise provided in this chapter, gross income includes any amount received as an annuity (whether for a period certain or during one or more lives) under an annuity, endowment, or life insurance contract. (2) **Partial annuitization** — If any amount is received as an annuity for a period of 10 years or more or during one or more lives under any portion of an annuity, endowment, or life insurance contract— (A) such portion shall be treated as a separate contract for purposes of this section, (B) for purposes of applying subsections (b), (c), and (e), the investment in the contract shall be allocated pro rata between each portion of the contract from which amounts are received as an annuity and the portion of the contract from which amounts are not received as an annuity, and (C) a separate annuity starting date under subsection (c)(4) shall be determined with respect to each portion of the contract from which amounts are received as an annuity. **(b) Exclusion ratio** (1) **In general** — Gross income does not include that part of any amount received as an annuity under an annuity, endowment, or life insurance contract which bears the same ratio to such amount as the investment in the contract (as of the annuity starting date) bears to the expected return under the contract (as of such date). (2) **Exclusion limited to investment** — The portion of any amount received as an annuity which is excluded from gross income under paragraph (1) shall not exceed the unrecovered investment in the contract immediately before the receipt of such amount. (3) **Deduction where annuity payments cease before entire investment recovered** (A) *In general* — If— (i) after the annuity starti

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 72

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

5 U.S.C. § 552 — Public information; agency rules, opinions, orders, records, and proceedings

**(a)** Each agency shall make available to the public information as follows: (1) Each agency shall separately state and currently publish in the Federal Register for the guidance of the public— (A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions; (B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available; (C) rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations; (D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the agency; and (E) each amendment, revision, or repeal of the foregoing. Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register. (2) Each agency, in accordance with published rules, shall make available for public inspection in an electronic format— (A) final opinions, including concurring and dissen

Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 552

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

26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

**(a) General rule** If contributions are paid by an employer to or under a stock bonus, pension, profit-sharing, or annuity plan, or if compensation is paid or accrued on account of any employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under this chapter; but, if they would otherwise be deductible, they shall be deductible under this section, subject, however, to the following limitations as to the amounts deductible in any year: (1) **Pension trusts** (A) *In general* — In the taxable year when paid, if the contributions are paid into a pension trust (other than a trust to which paragraph (3) applies), and if such taxable year ends within or with a taxable year of the trust for which the trust is exempt under section 501(a), in the case of a defined benefit plan other than a multiemployer plan, in an amount determined under subsection (o), and in the case of any other plan in an amount determined as follows: (i) the amount necessary to satisfy the minimum funding standard provided by section 412(a) for plan years ending within or with such taxable year (or for any prior plan year), if such amount is greater than the amount determined under clause (ii) or (iii) (whichever is applicable with respect to the plan), (ii) the amount necessary to provide with respect to all of the employees under the trust the remaining unfunded cost of their past and current service credits distributed as a level amount, or a level percentage of compensation, over the remaining future service of each such employee, as determined under regulations prescribed by the Secretary, but if such remaining unfunded cost with respect to any 3 individuals is more than 50 percent of such remaining unfunded cost, the

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 404

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

26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans

**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section— (1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan; (2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination)); (3) if the plan of which such trust is a part satisfies the requireme

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401

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

29 U.S.C. § 1021 — Duty of disclosure and reporting

**(a) Summary plan description and information to be furnished to participants and beneficiaries** The administrator of each employee benefit plan shall cause to be furnished in accordance with [section 1024(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1024/b&num=0&edition=prelim) to each participant covered under the plan and to each beneficiary who is receiving benefits under the plan— (1) a summary plan description described in section 1022(a)(1) 11 See References in Text note below. of this title; and (2) the information described in subsection (f) and sections 1024(b)(3) and 1025(a) and (c) of this title. **(b) Reports to be filed with Secretary of Labor** The administrator shall, in accordance with [section 1024(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1024/a&num=0&edition=prelim), file with the Secretary— (1) the annual report containing the information required by [section 1023 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1023&num=0&edition=prelim); and (2) terminal and supplementary reports as required by subsection (c) of this section. **(c) Terminal and supplementary reports** (1) Each administrator of an employee pension benefit plan which is winding up its affairs (without regard to the number of participants remaining in the plan) shall, in accordance with regulations prescribed by the Secretary, file such terminal reports as the Secretary may consider necessary. A copy of such report shall also be filed with the Pension Benefit Guaranty Corporation. (2) The Secretary may require terminal reports to be filed with regard to any employee welfare benefit plan which is winding up its affairs in accordance w

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1021

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

29 U.S.C. § 1302 — Pension Benefit Guaranty Corporation

**(a) Establishment within Department of Labor** There is established within the Department of Labor a body corporate to be known as the Pension Benefit Guaranty Corporation. In carrying out its functions under this subchapter, the corporation shall be administered by a Director, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall act in accordance with the policies established by the board. The purposes of this subchapter, which are to be carried out by the corporation, are— (1) to encourage the continuation and maintenance of voluntary private pension plans for the benefit of their participants, (2) to provide for the timely and uninterrupted payment of pension benefits to participants and beneficiaries under plans to which this subchapter applies, and (3) to maintain premiums established by the corporation under [section 1306 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1306&num=0&edition=prelim) at the lowest level consistent with carrying out its obligations under this subchapter. **(b) Powers of corporation** To carry out the purposes of this subchapter, the corporation has the powers conferred on a nonprofit corporation under the District of Columbia Nonprofit Corporation Act and, in addition to any specific power granted to the corporation elsewhere in this subchapter or under that Act, the corporation has the power— (1) to sue and be sued, complain and defend, in its corporate name and through its own counsel, in any court, State or Federal; (2) to adopt, alter, and use a corporate seal, which shall be judicially noticed; (3) to adopt, amend, and repeal, by the board of directors, bylaws, rules, and regulations relating to the conduct of its business and th

Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1302

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

29 U.S.C. § 1310 — Authority to require certain information

Page 651 TITLE 29—LABOR § 1310 such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable to plan years beginning after Dec. 31, 1987, see section 9331(f)(1) of Pub. L. 100–203, set out as a note under section 1305 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title. PENSION PAYMENT ACCELERATION Pub. L. 114–74, title V, § 502, Nov. 2, 2015, 129 Stat. 593, provided that: ‘‘Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1307(a)) and section 4007.11 of title 29, Code of Federal Regulations, for plan years commencing after December 31, 2024, and before January 1, 2026, the pre- mium due date for such plan years shall be the fif- teenth day of the ninth calendar month that begins on or after the first day of the premium payment year.’’ § 1308. Annual report by the corporation (a) As soon as practicable after the close of each fiscal year the corporation shall transmit to the President and the Congress a report rel- ative to the conduct of its business under this subchapter for that fiscal year. The report shall include financial statements setting forth the fi- nances of the corporation at the end of such fis- cal year and the result of its operations (includ- ing the source and application of its funds) for the fiscal year and shall include an actuarial evaluation of the expected operations and status of the funds established under section 1305 of this title for the next five years (including a de- tailed statement of the actuarial assumptions and method

Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1310

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