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29 U.S.C. § 1166 — Notice requirements
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In accordance with regulations prescribed by the Secretary—
(1) the group health plan shall provide, at the time of commencement of coverage under the plan, written notice to each covered employee and spouse of the employee (if any) of the rights provided under this subsection,
(2) the employer of an employee under a plan must notify the administrator of a qualifying event described in paragraph (1), (2), (4), or (6) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) within 30 days (or, in the case of a group health plan which is a multiemployer plan, such longer period of time as may be provided in the terms of the plan) of the date of the qualifying event,
(3) each covered employee or qualified beneficiary is responsible for notifying the administrator of the occurrence of any qualifying event described in paragraph (3) or (5) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) within 60 days after the date of the qualifying event and each qualified beneficiary who is determined, under title II or XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.], to have been disabled at any time during the first 60 days of continuation coverage under this part is responsible for notifying the plan administrator of such determination within 60 days after the date of the determination and for notifying the plan administrator within 30 days after the date of any final determination under such title or titles that the qualified beneficiary is no longer disabled, and
(4) the admin
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Source file: Laws/federal/codes/united-states-code/title-29/section-1166-notice-requirements--bebbad15d0.md
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Source location: Title 29, Chapter 18, § 1166; chapter-018-employee-retirement-income-security-program.md
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**(a) In general** In accordance with regulations prescribed by the Secretary—
(1) the group health plan shall provide, at the time of commencement of coverage under the plan, written notice to each covered employee and spouse of the employee (if any) of the rights provided under this subsection,
(2) the employer of an employee under a plan must notify the administrator of a qualifying event described in paragraph (1), (2), (4), or (6) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) within 30 days (or, in the case of a group health plan which is a multiemployer plan, such longer period of time as may be provided in the terms of the plan) of the date of the qualifying event,
(3) each covered employee or qualified beneficiary is responsible for notifying the administrator of the occurrence of any qualifying event described in paragraph (3) or (5) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) within 60 days after the date of the qualifying event and each qualified beneficiary who is determined, under title II or XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.], to have been disabled at any time during the first 60 days of continuation coverage under this part is responsible for notifying the plan administrator of such determination within 60 days after the date of the determination and for notifying the plan administrator within 30 days after the date of any final determination under such title or titles that the qualified beneficiary is no longer disabled, and
(4) the administrator shall notify—
(A) in the case of a qualifying event described in paragraph (1), (2), (4), or (6) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim), any qualified beneficiary with respect to such event, and
(B) in the case of a qualifying event described in paragraph (3) or (5) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) where the covered employee notifies the administrator under paragraph (3), any qualified beneficiary with respect to such event,
of such beneficiary’s rights under this subsection.
**(b) Alternative means of compliance with requirements for notification of multiemployer plans by employers** The requirements of subsection (a)(2) shall be considered satisfied in the case of a multiemployer plan in connection with a qualifying event described in paragraph (2) of [section 1163 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163&num=0&edition=prelim) if the plan provides that the determination of the occurrence of such qualifying event will be made by the plan administrator.
**(c) Rules relating to notification of qualified beneficiaries by plan administrator** For purposes of subsection (a)(4), any notification shall be made within 14 days (or, in the case of a group health plan which is a multiemployer plan, such longer period of time as may be provided in the terms of the plan) of the date on which the administrator is notified under paragraph (2) or (3), whichever is applicable, and any such notification to an individual who is a qualified beneficiary as the spouse of the covered employee shall be treated as notification to all other qualified beneficiaries residing with such spouse at the time such notification is made.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on the failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary.
**(b) Amount of tax**
(1) **In general** — The amount of the tax imposed by subsection (a) on any failure with respect to a qualified beneficiary shall be $100 for each day in the noncompliance period with respect to such failure.
(2) **Noncompliance period** — For purposes of this section, the term “noncompliance period” means, with respect to any failure, the period—
(A) beginning on the date such failure first occurs, and
(B) ending on the earlier of—
(i) the date such failure is corrected, or
(ii) the date which is 6 months after the last day in the period applicable to the qualified beneficiary under subsection (f)(2)(B) (determined without regard to clause (iii) thereof).
If a person is liable for tax under subsection (e)(1)(B) by reason of subsection (e)(2)(B) with respect to any failure, the noncompliance period for such person with respect to such failure shall not begin before the 45th day after the written request described in subsection (e)(2)(B) is provided to such person.
(3) **Minimum tax for noncompliance period where failure discovered after notice of examination** — Notwithstanding paragraphs (1) and (2) of subsection (c)—
(A) *In general* — In the case of 1 or more failures with respect to a qualified beneficiary—
(i) which are not corrected before the date a notice of examination of income tax liability is sent to the employer, and
(ii) which occurred or continued during the period under examination,
the amount of tax imposed by subsection (a) by reason of such failures with respect to such beneficiary shall not be less than the lesser of $
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
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Federal law — U.S. Code and appendices · legal_authorities
For purposes of this part, the term “qualifying event” means, with respect to any covered employee, any of the following events which, but for the continuation coverage required under this part, would result in the loss of coverage of a qualified beneficiary:
(1) The death of the covered employee.
(2) The termination (other than by reason of such employee’s gross misconduct), or reduction of hours, of the covered employee’s employment.
(3) The divorce or legal separation of the covered employee from the employee’s spouse.
(4) The covered employee becoming entitled to benefits under title XVIII of the Social Security Act [[42 U.S.C. 1395](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395&num=0&edition=prelim) et seq.].
(5) A dependent child ceasing to be a dependent child under the generally applicable requirements of the plan.
(6) A proceeding in a case under title 11, commencing on or after July 1, 1986, with respect to the employer from whose employment the covered employee retired at any time.
In the case of an event described in paragraph (6), a loss of coverage includes a substantial elimination of coverage with respect to a qualified beneficiary described in [section 1167(3)(C) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1167/3/C&num=0&edition=prelim) within one year before or after the date of commencement of the proceeding.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
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Federal law — U.S. Code and appendices · legal_authorities
**(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
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Persons empowered to bring a civil action** A civil action may be brought—
(1) by a participant or beneficiary—
(A) for the relief provided for in subsection (c) of this section, or
(B) to recover benefits due to him under the terms of his plan, to enforce his rights under the terms of the plan, or to clarify his rights to future benefits under the terms of the plan;
(2) by the Secretary, or by a participant, beneficiary or fiduciary for appropriate relief under [section 1109 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1109&num=0&edition=prelim);
(3) by a participant, beneficiary, or fiduciary (A) to enjoin any act or practice which violates any provision of this subchapter or the terms of the plan, or (B) to obtain other appropriate equitable relief (i) to redress such violations or (ii) to enforce any provisions of this subchapter or the terms of the plan;
(4) by the Secretary, or by a participant, or beneficiary for appropriate relief in the case of a violation of section 1025(c) or 1032(a) of this title;
(5) except as otherwise provided in subsection (b), by the Secretary (A) to enjoin any act or practice which violates any provision of this subchapter, or (B) to obtain other appropriate equitable relief (i) to redress such violation or (ii) to enforce any provision of this subchapter;
(6) by the Secretary to collect any civil penalty under paragraph (2), (4), (5), (6), (7), (8), or (9) of subsection (c) or under subsection (i) or (l);
(7) by a State to enforce compliance with a qualified medical child support order (as defined in [section 1169(a)(2)(A) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1169/a/2/A&num=0&edition=prelim));
(8) by the Secretary, o
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Federal law — U.S. Code and appendices · legal_authorities
For purposes of [section 1161 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1161&num=0&edition=prelim), the term “continuation coverage” means coverage under the plan which meets the following requirements:
(1) **Type of benefit coverage** — The coverage must consist of coverage which, as of the time the coverage is being provided, is identical to the coverage provided under the plan to similarly situated beneficiaries under the plan with respect to whom a qualifying event has not occurred. If coverage is modified under the plan for any group of similarly situated beneficiaries, such coverage shall also be modified in the same manner for all individuals who are qualified beneficiaries under the plan pursuant to this part in connection with such group.
(2) **Period of coverage** — The coverage must extend for at least the period beginning on the date of the qualifying event and ending not earlier than the earliest of the following:
(A) *Maximum required period*
(i) *General rule for terminations and reduced hours* — In the case of a qualifying event described in [section 1163(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163/2&num=0&edition=prelim), except as provided in clause (ii), the date which is 18 months after the date of the qualifying event.
(ii) *Special rule for multiple qualifying events* — If a qualifying event (other than a qualifying event described in [section 1163(6) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163/6&num=0&edition=prelim)) occurs during the 18 months after the date of a qualifying event described in [section 1163(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-
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Federal law — U.S. Code and appendices · legal_authorities
Page 563
TITLE 29—LABOR
§ 1166
(Pub. L. 93–406, title I, § 605, as added Pub. L.
99–272, title X, § 10002(a), Apr. 7, 1986, 100 Stat.
230;
amended
Pub.
L.
99–514,
title
XVIII,
§ 1895(d)(5)(B), Oct. 22, 1986, 100 Stat. 2939; Pub. L.
107–210, div. A, title II, § 203(e)(1), Aug. 6, 2002, 116
Stat. 969.)
Editorial Notes
REFERENCES IN TEXT
Section 1166(4) of this title, referred to in subsec.
(a)(1)(C)(ii), was redesignated as section 1166(a)(4) of
this
title
by
Pub.
L.
101–239,
title
VII,
§ 7891(d)(1)(A)(ii)(I), Dec. 19, 1989, 103 Stat. 2445.
Section 2701 of the Public Health Service Act, re-
ferred to in subsec. (b)(3), was classified to section 300gg
of Title 42, The Public Health and Welfare, was renum-
bered section 2704, effective for plan years beginning on
or after Jan. 1, 2014, with certain exceptions, and
amended, by Pub. L. 111–148, title I, §§ 1201(2), 1563(c)(1),
formerly § 1562(c)(1), title X, § 10107(b)(1), Mar. 23, 2010,
124 Stat. 154, 264, 911, and was transferred to section
300gg–3 of Title 42. A new section 2701, related to fair
health insurance premiums, was added and amended by
Pub. L. 111–148, title I, § 1201(4), title X, § 10103(a), Mar.
23, 2010, 124 Stat. 155, 892, and is classified to section
300gg of Title 42.
AMENDMENTS
2002—Pub. L. 107–210 designated existing provisions as
subsec. (a), inserted heading, and added subsec. (b).
1986—Par. (2). Pub. L. 99–514 inserted ‘‘of continuation
coverage’’ after ‘‘any election’’ and inserted at end ‘‘If
there is a choice among types of coverage under the
plan, each qualified beneficiary is entitled to make a
separate selection among such types of coverage.’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–210 applica
Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1166
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Federal law — U.S. Code and appendices · legal_authorities
Page 1800
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 401
§ 401. Trust Funds
(a) Federal Old-Age and Survivors Insurance
Trust Fund
There is hereby created on the books of the
Treasury of the United States a trust fund to be
known as the ‘‘Federal Old-Age and Survivors
Insurance Trust Fund’’. The Federal Old-Age
and Survivors Insurance Trust Fund shall con-
sist of the securities held by the Secretary of
the Treasury for the Old-Age Reserve Account
and the amount standing to the credit of the
Old-Age Reserve Account on the books of the
Treasury on January 1, 1940, which securities
and amount the Secretary of the Treasury is au-
thorized and directed to transfer to the Federal
Old-Age and Survivors Insurance Trust Fund,
and, in addition, such gifts and bequests as may
be made as provided in subsection (i)(1), and
such amounts as may be appropriated to, or de-
posited in, the Federal Old-Age and Survivors
Insurance Trust Fund as hereinafter provided.
There is hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the
fiscal year ending June 30, 1941, and for each fis-
cal year thereafter, out of any moneys in the
Treasury not otherwise appropriated, amounts
equivalent to 100 per centum of—
(1) the taxes (including interest, penalties,
and additions to the taxes) received under sub-
chapter A of chapter 9 of the Internal Revenue
Code of 1939 (and covered into the Treasury)
which are deposited into the Treasury by col-
lectors of internal revenue before January 1,
1951; and
(2) the taxes certified each month by the
Commissioner of Internal Revenue as taxes re-
ceived under subchapter A of chapter 9 of such
Code which are deposited into the Treasury by
collectors of internal revenue after December
31, 1950, and before Ja
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