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31 U.S.C. § 9501 — Purpose

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

31 U.S.C. § 9501 — Purpose

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Source file: Laws/federal/codes/united-states-code-2024/title-31/section-9501-purpose--b6782c1164.md
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Source location: USCODE-2024-title31-subtitleVI-chap95-sec9501.pdf

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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) ‘‘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 et seq.) or a plan or program financed by contributions re- quired under chapter 21 or 22 of the Internal Revenue Code of 1986 (26 U.S.C. 3101 et seq., 3201 et seq.)) established or maintained by an agency, for any of its officers or employees, regardless of the number of participants cov- ered by the plan; and (B) includes— (i) the Civil Service Retirement System. (ii) the Coast Guard Retirement System. (iii) the Commissioned Corps of the Pub- lic 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 Re- tirement Plans. (viii) the Foreign Service Retirement and Disability System. (ix) judicial plans. (x) the Military Retirement System. (xi) the National Oceanic and Atmos- pheric Administration Retirement Sys- tem. (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 pen- sion plan on which the records of the plan are kept. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 1050; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 9502(1) ..... 31:68c. Sept. 12, 1950, ch. 946, 64 Stat. 832, §§ 123, 124; added Nov. 4, 1978, Pub. L. 95–595, § 1, 92 Stat. 2542. 9502(2) ..... 31:68d. In clause (1), before subclause (A), the word ‘‘Fed- eral’’ is omitted as unnecessary. In subclause (A), the words ‘‘whether or not such plan is an employee pen- sion benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(2)]’’ are omitted as surplus. The words ‘‘an agency’’ are substituted for ‘‘Government of the United States, or any agency or instrumentality there- of’’ because of section 101 of the revised title. In sub- clause (B), before subclause (i), the words ‘‘but is not limited to’’ are omitted as surplus. The text of 31:68c(b)(words before colon) is omitted as unnecessary because of the restatement. In clause (2), 31:68d(1st sentence) is omitted as exe- cuted. The definition in 31:68d(last sentence) is made applicable to the chapter for clarity because the de- fined term is used in 9503(a)(1)(B) of the revised title. Editorial Notes REFERENCES IN TEXT The Employee Retirement Income Security Act of 1974, referred to in par. (1)(A), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829, which is classified principally to chap- ter 18 (§ 1001 et seq.) of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables. AMENDMENTS 1986—Par. (1)(A). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. Statutory Notes and Related Subsidiaries TRANSFER OF FUNCTIONS For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relat- ing thereto, to the Department of Homeland Security, and for treatment of related references, see sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic Secu- rity, and the Department of Homeland Security Reor-

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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.

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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

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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

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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

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

29 U.S.C. § 1002 — Definitions

For purposes of this subchapter: (1) The terms “employee welfare benefit plan” and “welfare plan” mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services, or (B) any benefit described in [section 186(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section186/c&num=0&edition=prelim) (other than pensions on retirement or death, and insurance to provide such pensions). (2) (A) Except as provided in subparagraph (B), the terms “employee pension benefit plan” and “pension plan” mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program— (i) provides retirement income to employees, or (ii) results in a deferral of income by employees for periods extending to the termination of covered employment or beyond, regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan or the method of distributing benefits from the plan. A distribution from a plan, fund, or program shall not be treated as made

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

29 U.S.C. § 1002 — Definitions

Page 362 TITLE 29—LABOR § 1002 Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as an Effec- tive Date of 1986 Amendment note under section 1341 of this title. § 1002. Definitions For purposes of this subchapter: (1) The terms ‘‘employee welfare benefit plan’’ and ‘‘welfare plan’’ mean any plan, fund, or pro- gram which was heretofore or is hereafter estab- lished or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) med- ical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, dis- ability, death or unemployment, or vacation benefits, apprenticeship or other training pro- grams, or day care centers, scholarship funds, or prepaid legal services, or (B) any benefit de- scribed in section 186(c) of this title (other than pensions on retirement or death, and insurance to provide such pensions). (2)(A) Except as provided in subparagraph (B), the terms ‘‘employee pension benefit plan’’ and ‘‘pension plan’’ mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an em- ployee organization, or by both, to the extent that by its express terms or as a result of sur- rounding circumstances such plan, fund, or pro- gram— (i) provides retirement income to employees, or (ii) results in a deferral of income by em- ployees for periods extending to the termi- nation of covered employment or beyond, regardless of the method of calculating

Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1002

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

31 U.S.C. § 9501 — Purpose

The purpose of this chapter is to protect the interests of the United States and of the participants and their beneficiaries in Government pension plans by requiring complete disclosure of the financial condition of those plans.

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