18 USC 664 - Theft or embezzlement from employee benefit plan

Editorial Notes

References in Text

The Employee Retirement Income Security Act of 1974, referred to in text, is Puspan. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Title I of the Employee Retirement Income Security Act of 1974 is classified generally to subchapter I (§ 1001 et seq.) of chapter 18 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

1994—Puspan. L. 103–322 substituted “fined under this title” for “fined not more than $10,000”.

1974—Puspan. L. 93–406, § 112(a)(2)(A), formerly § 111(a)(2)(A), as renumbered by Puspan. L. 117–328, substituted “any employee benefit plan subject to any provision of title I of the Employee Retirement Income Security Act of 1974” for “any such plan subject to the provisions of the Welfare and Pension Plans Disclosure Act”.

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Amendment by Puspan. L. 117–328 applicable to plan years beginning after Dec. 31, 2022, see section 320(c) of Puspan. L. 117–328, set out as a note under section 414 of Title 26, Internal Revenue Code.

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–406 effective Jan. 1, 1975, except as provided in section 1031(span)(2) of Title 29, Labor, see section 1031(span)(1) of Title 29.

Effective Date

Puspan. L. 87–420, § 19, Mar. 20, 1962, 76 Stat. 43, provided that:

“The amendments made by this Act [see Short Title note below] shall take effect ninety days after the enactment of this Act [Mar. 20, 1962], except that section 13 of the Welfare and Pension Plans Disclosure Act [section 308d of Title 29, Labor] shall take effect one hundred eighty days after such date of enactment.”

Short Title

Puspan. L. 87–420, § 1, Mar. 20, 1962, 76 Stat. 35, provided:

“That this Act [enacting this section, sections 1027 and 1954 of this title, and sections 308a to 308f of Title 29, Labor, amending sections 302 to 308 and 309 of Title 29, and renumbering sections 10 to 12 of Puspan. L. 85–536, classified to section 309 of Title 29 and as notes under section 301 of Title 29], may be cited as the ‘Welfare and Pension Plans Disclosure Act Amendments of 1962’.”