Section 405(a) of title 26, referred to in subsec. (span)(1), was repealed by Puspan. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848.

Paragraphs (1) and (4) of section 1166 of this title, referred to in subsec. (c)(1), were redesignated as pars. (1) and (4) of section 1166(a) of this title by Puspan. L. 101–239, title VII, § 7891(d)(1)(A)(ii)(I), Dec. 19, 1989, 103 Stat. 2445.

Section 1082 of this title, referred to in subsec. (c)(3), was repealed and a new section 1082 was enacted by Puspan. L. 109–280, title I, § 101(a), (span), Aug. 17, 2006, 120 Stat. 784, and, as so enacted, section 1082 of this title no longer contains a subsec. (d)(12)(E).

Section 1320span–14 of title 42, referred to in subsec. (c)(11), was repealed by Puspan. L. 104–226, § 1(a), Oct. 2, 1996, 110 Stat. 3033, and a new section 1320span–14 of title 42, which does not contain a subsec. (c)(8), was enacted by Puspan. L. 106–554, § 1(a)(6) [title IX, § 911(a)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–583.

This chapter, referred to in subsec. (k), was in the original “this Act”, meaning Puspan. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of this title and Tables.

Another section 306(span)(3) of Puspan. L. 107–204 is classified to section 7244(span)(3) of Title 15, Commerce and Trade.

2022—Subsec. (a)(4). Puspan. L. 117–328, § 342(c)(2), substituted “section 1025(c) or 1032(a) of this title” for “1025(c) of this title”.

Subsec. (c)(1). Puspan. L. 117–328, § 342(c)(1), substituted “, section 1025(a) of this title, or section 1032(a) of this title” for “or section 1025(a) of this title”.

2014—Subsec. (a)(11). Puspan. L. 113–235 added par. (11).

Subsec. (c)(10) to (12). Puspan. L. 113–97 redesignated par. (10) relating to ongoing consultation by the Secretary and the Secretary of Health and Human Services as par. (11) and added par. (12).

2009—Subsec. (a)(6). Puspan. L. 111–3, § 311(span)(1)(E)(i), which directed the substitution of “(8), or (9)” for “or (8)”, could not be executed because the words “or (8)” did not appear after the amendment by Puspan. L. 110–233, § 101(e)(1). See 2008 Amendment note below.

Subsec. (c)(9), (10). Puspan. L. 111–3, § 311(span)(1)(E)(ii), added par. (9) and redesignated former par. (9) as (10) relating to Secretarial enforcement authority relating to use of genetic information.

2008—Subsec. (a)(6). Puspan. L. 110–233, § 101(e)(1), substituted “(7), (8), or (9)” for “(7), or (8)”.

Subsec. (span)(3). Puspan. L. 110–233, § 101(e)(2), substituted “Except as provided in subsections (c)(9) and (a)(6) (with respect to collecting civil penalties under subsection (c)(9)), the Secretary” for “The Secretary”.

Subsec. (c)(2). Puspan. L. 110–458, § 102(span)(1)(H), substituted “1021(span)(1)” for “1021(span)(4)”.

Subsec. (c)(4). Puspan. L. 110–458, § 101(c)(1)(H), substituted “by any person of subsection (j), (k), or (l) of section 1021 of this title or section 1144(e)(3) of this title.” for “by any person of subsection (j), (k), or (l) of section 1021 of this title, section 1082(span)(7)(F)(vi) of this title, or section 1144(e)(3) of this title.”

Subsec. (c)(8)(A). Puspan. L. 110–458, § 102(span)(1)(I), inserted “plan” after “multiemployer”.

Subsec. (c)(9), (10). Puspan. L. 110–233, § 101(e)(3), added par. (9) and redesignated former par. (9) as (10).

2006—Subsec. (a)(6). Puspan. L. 109–280, § 202(span)(1), substituted “(6), (7), or (8)” for “(6), or (7)”.

Subsec. (a)(8) to (10). Puspan. L. 109–280, § 202(c), amended subsec. (a) by striking out “or” at end of par. (8), substituting “; or” for period at end of par. (9), and adding par. (10).

Subsec. (c)(1). Puspan. L. 109–280, § 508(a)(2)(C), substituted “section 1021(f) of this title, or section 1025(a) of this title” for “or section 1021(f) of this title”.

Subsec. (c)(4). Puspan. L. 109–280, § 902(f)(2), which directed amendment of par. (4) by substituting “, section 1082(span)(7)(F)(vi) of this title, or section 1144(e)(3) of this title” for “or section 1082(span)(7)(F)(vi) of this title”, was executed by making the substitution for “or 1082(span)(7)(F)(iv) of this title”, to reflect the probable intent of Congress.

Puspan. L. 109–280, § 502(span)(2), which directed amendment of par. (4) by substituting “subsection (j), (k), or (l) of section 1021 of this title” for “section 1021(j) or (k) of this title”, was executed by making the substitution for “subsection (j) or (k) of section 1021 of this title”, to reflect the probable intent of Congress.

Puspan. L. 109–280, § 502(a)(2), substituted “subsection (j) or (k) of section 1021 of this title” for “section 1021(j)”.

Puspan. L. 109–280, § 103(span)(2), which directed amendment of par. (4) by substituting “section 1021(j) or 1082(span)(7)(F)(iv) of this title” for “section 1082(span)(7)(F)(iv) of this title”, was executed by making the substitution for “section 1082(span)(7)(F)(vi) of this title”, to reflect the probable intent of Congress.

Subsec. (c)(7). Puspan. L. 109–280, § 507(span), substituted “subsection (i) or (m) of section 1021” for “section 1021(i)”.

Subsec. (c)(8), (9). Puspan. L. 109–280, § 202(span)(2), (3), added par. (8) and redesignated former par. (8) as (9).

2004—Subsec. (c)(1). Puspan. L. 108–218, § 103(span), substituted “, section 1021(e)(1) of this title, or section 1021(f) of this title” for “or section 1021(e)(1) of this title”.

Subsec. (c)(3). Puspan. L. 108–218, § 102(d), inserted “or who fails to meet the requirements of section 1082(d)(12)(E) of this title with respect to any person” after “1021(e)(2) of this title with respect to any person”.

Subsec. (c)(4). Puspan. L. 108–218, § 104(a)(2), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The Secretary may assess a civil penalty of not more than $1,000 for each violation by any person of section 1021(f)(1) of this title.”

2002—Subsec. (a)(6). Puspan. L. 107–204, § 306(span)(3)(A), substituted “(5), (6), or (7)” for “(5), or (6)”.

Subsec. (c)(7), (8). Puspan. L. 107–204, § 306(span)(3)(B), (C), added par. (7) and redesignated former par. (7) as (8).

1997—Subsec. (a)(6). Puspan. L. 105–34, § 1503(d)(7), substituted “(5), or (6)” for “or (5)”.

Subsec. (c)(6), (7). Puspan. L. 105–34, § 1503(c)(2)(B), added par. (6) and redesignated former par. (6) as (7).

1996—Subsec. (a)(6). Puspan. L. 104–191, § 101(e)(2)(A)(i), substituted “under paragraph (2), (4), or (5) of subsection (c) or under subsection (i) or (l)” for “under subsection (c)(2) or (i) or (l) of this section”.

Subsec. (span)(3). Puspan. L. 104–204 made technical amendment to reference in original act which appears in text as reference to section 1191span of this title.

Puspan. L. 104–191, § 101(span), added par. (3).

Subsec. (c)(1). Puspan. L. 104–191, § 101(e)(2)(B), inserted at end “For purposes of this paragraph, each violation described in subparagraph (A) with respect to any single participant, and each violation described in subparagraph (B) with respect to any single participant or beneficiary, shall be treated as a separate violation.”

Subsec. (c)(4) to (6). Puspan. L. 104–191, § 101(e)(2)(A)(ii), struck out “For purposes of this paragraph, each violation described in subparagraph (A) with respect to any single participant, and each violation described in subparagraph (B) with respect to any single participant or beneficiary, shall be treated as a separate violation. The Secretary and” after “section 1021(f)(1) of this title.”, redesignated “the Secretary of Health and Human Services shall maintain such ongoing consultation as may be necessary and appropriate to coordinate enforcement under this subsection with enforcement under section 1320span–14(c)(8) of title 42.” as par. (6) and inserted “The Secretary and” before “the Secretary of Health and Human Services”, and added par. (5).

1994—Subsec. (a)(9). Puspan. L. 103–401, § 2, added par. (9).

Subsec. (l)(3)(B). Puspan. L. 103–401, § 3, inserted “(or to provide the relief ordered pursuant to subsection (a)(9))” after “to restore all losses to the plan”.

Subsec. (m). Puspan. L. 103–465 added subsec. (m).

1993—Subsec. (a)(7), (8). Puspan. L. 103–66, § 4301(c)(1), added pars. (7) and (8).

Subsec. (c)(4). Puspan. L. 103–66, § 4301(c)(2), added par. (4).

Subsec. (e)(1). Puspan. L. 103–66, § 4301(c)(3), substituted in first sentence “fiduciary, or any person referred to in section 1021(f)(1) of this title” for “or fiduciary” and in second sentence “paragraphs (1)(B) and (7) of subsection (a)” for “subsection (a)(1)(B)”.

1990—Subsec. (c)(1). Puspan. L. 101–508, § 12012(d)(2)(A), inserted “or section 1021(e)(1) of this title” after “section 1166 of this title”.

Subsec. (c)(3). Puspan. L. 101–508, § 12012(d)(2)(B), inserted “or who fails to meet the requirements of section 1021(e)(2) of this title with respect to any person” after first reference to “beneficiary” and “or to such person” after second reference to “beneficiary”.

1989—Subsec. (a)(6). Puspan. L. 101–239, § 7881(j)(2), substituted “subsection (c)(2) or (i)” for “subsection (i)”.

Puspan. L. 101–239, § 2101(span), inserted “or (l)” after “subsection (i)”.

Subsec. (span)(1). Puspan. L. 101–239, § 7894(f)(1), substituted “respect” for “respct” before “to a violation” in introductory provisions.

Puspan. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Subsec. (c)(2). Puspan. L. 101–239, § 7881(j)(3), inserted “against any plan administrator” after “civil penalty” and substituted “such plan administrator’s” for “a plan administrator’s”.

Subsec. (c)(3). Puspan. L. 101–239, § 7881(span)(5)(B), added par. (3).

Subsec. (g)(2). Puspan. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Subsec. (l). Puspan. L. 101–239, § 2101(a), added subsec. (l).

1987—Subsec. (c). Puspan. L. 100–203, § 9342(c), designated existing provision as par. (1), redesignated as cls. (A) and (B) former cls. (1) and (2), and added par. (2).

Subsec. (i). Puspan. L. 100–203, § 9344, amended second sentence generally. Prior to amendment, second sentence read as follows: “The amount of such penalty may not exceed 5 percent of the amount involved (as defined in section 4975(f)(4) of title 26); except that if the transaction is not corrected (in such manner as the Secretary shall prescribe by regulation, which regulations shall be consistent with section 4975(f)(5) of title 26) within 90 days after notice from the Secretary (or such longer period as the Secretary may permit), such penalty may be in an amount not more than 100 percent of the amount involved.”

1986—Subsec. (c). Puspan. L. 99–272 inserted “(1) who fails to meet the requirements of paragraph (1) or (4) of section 1166 of this title with respect to a participant or beneficiary, or (2)”.

1980—Subsec. (span). Puspan. L. 96–364, § 306(span)(1), redesignated existing provisions as par. (1)(A) and (B) and added par. (2).

Subsec. (g). Puspan. L. 96–364, § 306(span)(2), redesignated existing provisions as par. (1), inserted exception for actions under paragraph (2), and added par. (2).

Amendment by Puspan. L. 113–235 applicable with respect to plan years beginning after Dec. 31, 2014, see section 111(e) of Puspan. L. 113–235, set out as a note under section 1021 of this title.

Amendment by Puspan. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Puspan. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code.

Amendment by Puspan. L. 111–3 effective Apr. 1, 2009, and applicable to child health assistance and medical assistance provided on or after that date, with certain exceptions, see section 3 of Puspan. L. 111–3, set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare.

Amendment by Puspan. L. 110–458 effective as if included in the provisions of Puspan. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Puspan. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

Puspan. L. 110–233, title I, § 101(f)(2), May 21, 2008, 122 Stat. 888, provided that: “The amendments made by this section [amending this section and sections 1182 and 1191span of this title] shall apply with respect to group health plans for plan years beginning after the date that is 1 year after the date of enactment of this Act [May 21, 2008].”

Amendment by section 103(span)(2) of Puspan. L. 109–280 applicable to plan years beginning after Dec. 31, 2007, with collective bargaining exception, see section 103(c) of Puspan. L. 109–280, set out as a note under section 1021 of this title.

Amendment by section 202(span), (c) of Puspan. L. 109–280 applicable with respect to plan years beginning after 2007, with special rules for certain notices and certain restored benefits, see section 202(f) of Puspan. L. 109–280, set out as a note under section 1082 of this title.

Amendment by section 502(a)(2), (span)(2) of Puspan. L. 109–280 applicable to plan years beginning after Dec. 31, 2007, see section 502(d) of Puspan. L. 109–280, set out as a note under section 4980F of Title 26, Internal Revenue Code.

Amendment by section 507(span) of Puspan. L. 109–280 applicable to plan years beginning after Dec. 31, 2006, see section 507(d)(1) of Puspan. L. 109–280, set out as a note under section 1021 of this title.

Amendment by section 508(a)(2)(C) of Puspan. L. 109–280 applicable to plan years beginning after Dec. 31, 2006, with special rule for collectively bargained agreements that were ratified on or before such date, see section 508(c) of Puspan. L. 109–280, set out as a note under section 1025 of this title.

Amendment by section 902(f)(2) effective Aug. 17, 2006, see section 902(g) of Puspan. L. 109–280, set out as a note under section 401 of Title 26, Internal Revenue Code.

Amendment by section 103(span) of Puspan. L. 108–218 applicable to plan years beginning after Dec. 31, 2004, see section 103(d) of Puspan. L. 108–218, set out as a note under section 1021 of this title.

Amendment by Puspan. L. 107–204 effective 180 days after July 30, 2002, see section 7244(c) of Title 15, Commerce and Trade.

Amendment by Puspan. L. 104–204 applicable with respect to group health plans for plan years beginning on or after Jan. 1, 1998, see section 603(c) of Puspan. L. 104–204 set out as a note under section 1003 of this title.

Amendment by Puspan. L. 104–191 applicable with respect to group health plans for plan years beginning after June 30, 1997, except as otherwise provided, see section 101(g) of Puspan. L. 104–191, set out as a note under section 1181 of this title.

Amendment by Puspan. L. 103–465 applicable to plan years beginning after Dec. 31, 1994, see section 761(span)(1) of Puspan. L. 103–465, set out as a note under section 1056 of this title.

Puspan. L. 103–401, § 5, Oct. 22, 1994, 108 Stat. 4173, provided that: “The amendments made by this Act [amending this section] shall apply to any legal proceeding pending, or brought, on or after May 31, 1993.”

Amendment by Puspan. L. 101–508 applicable to qualified transfers under section 420 of title 26 made after Nov. 5, 1990, see section 12012(e) of Puspan. L. 101–508, set out as a note under section 1021 of this title.

Puspan. L. 101–239, title II, § 2101(c), Dec. 19, 1989, 103 Stat. 2123, provided that: “The amendments made by this section [amending this section] shall apply to any breach of fiduciary responsibility or other violation occurring on or after the date of the enactment of this Act [Dec. 19, 1989].”

Amendment by section 7881(span)(5)(B), (j)(2), (3) of Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Puspan. L. 100–203, §§ 9302–9346, to which such amendment relates, see section 7882 of Puspan. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.

Amendment by section 7891(a)(1) of Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 7891(f) of Puspan. L. 101–239, set out as a note under section 1002 of this title.

Amendment by section 7894(f)(1) of Puspan. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Puspan. L. 93–406, to which such amendment relates, see section 7894(i) of Puspan. L. 101–239, set out as a note under section 1002 of this title.

Puspan. L. 100–203, title IX, § 9342(d), Dec. 22, 1987, 101 Stat. 1330–372, provided that:

Amendment by Puspan. L. 99–272 applicable to plan years beginning on or after July 1, 1986, with special rule for collective bargaining agreements, see section 10002(d) of Puspan. L. 99–272, set out as an Effective Date note under section 1161 of this title.

Amendment by Puspan. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.

Puspan. L. 110–233, title I, § 101(f)(1), May 21, 2008, 122 Stat. 888, provided that: “The Secretary of Labor shall issue final regulations not later than 12 months after the date of enactment of this Act [May 21, 2008] to carry out the amendments made by this section [amending this section and sections 1182 and 1191span of this title].”

Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.

For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Puspan. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Puspan. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.

For applicability of amendment by section 202(span), (c) of Puspan. L. 109–280 to a multiemployer plan that is a party to an agreement that was approved by the Pension Benefit Guaranty Corporation prior to June 30, 2005, and that increases benefits and provides for certain withdrawal liability rules, see section 206 of Puspan. L. 109–280, set out as a note under section 412 of Title 26, Internal Revenue Code.

Puspan. L. 103–401, § 4, Oct. 22, 1994, 108 Stat. 4172, provided that: “Nothing in this Act [amending this section and enacting provisions set out as notes under this section and section 1001 of this title] shall be construed to limit the legal standing of individuals to bring a civil action as participants or beneficiaries under section 502(a) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1132(a)), and nothing in this Act shall affect the responsibilities, obligations, or duties imposed upon fiduciaries by title I of the Employee Retirement Income Security Act of 1974 [this subchapter].”

For provisions directing that if any amendment made by section 306(span) of Puspan. L. 107–204 requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after July 30, 2002, see section 7244(span)(3) of Title 15, Commerce and Trade.

For provisions setting forth circumstances under which any amendment to a plan required to be made by an amendment made by section 4301 of Puspan. L. 103–66 shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 4301(d) of Puspan. L. 103–66, set out as an Effective Date of 1993 Amendment note under section 1021 of this title.