18 USC 1027 - False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974

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)(i), (ii), formerly § 111(a)(2)(A)(i), (ii), as renumbered by Puspan. L. 117–328, substituted “Employee Retirement Income Security Act of 1974” for “Welfare and Pension Plans Disclosure Act” in section catchline, and “title I of the Employee Retirement Income Security Act of 1974” and “title” for “the Welfare and Pension Plans Disclosure Act” and “Act”, respectively, in text.

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

Section effective 90 days after Mar. 20, 1962, see section 19 of Puspan. L. 87–420, set out as a note under section 664 of this title.