Chapter 18: EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM
Subchapter I: PROTECTION OF EMPLOYEE BENEFIT RIGHTS
Subchapter II: JURISDICTION, ADMINISTRATION, ENFORCEMENT; JOINT PENSION TASK FORCE, ETC.
- Subtitle A: Jurisdiction, Administration, and Enforcement
- Section 1201: Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code
- Section 1202: Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards
- Section 1202a: Employee plans compliance resolution system
- Section 1203: Procedures in connection with prohibited transactions
- Section 1204: Coordination between the Department of the Treasury and the Department of Labor
- Subtitle B: Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force; Studies
- Subtitle C: Enrollment of Actuaries
Subchapter III: PLAN TERMINATION INSURANCE
- Subtitle A: Pension Benefit Guaranty Corporation
- Section 1301: Definitions
- Section 1302: Pension Benefit Guaranty Corporation
- Section 1303: Operation of corporation
- Section 1304: Participant and Plan Sponsor Advocate
- Section 1304a: Sponsor education and assistance
- Section 1305: Pension benefit guaranty funds
- Section 1306: Premium rates
- Section 1307: Payment of premiums
- Section 1308: Annual report by the corporation
- Section 1309: Portability assistance
- Section 1310: Authority to require certain information
- Section 1311: Repealed. Pub. L. 109–280, title V, § 501(b)(1), Aug. 17, 2006, 120 Stat. 939
- Subtitle B: Coverage
- Subtitle C: Terminations
- Section 1341: Termination of single-employer plans
- Section 1341a: Termination of multiemployer plans
- Section 1342: Institution of termination proceedings by the corporation
- Section 1343: Reportable events
- Section 1344: Allocation of assets
- Section 1345: Recapture of payments
- Section 1346: Reports to trustee
- Section 1347: Restoration of plans
- Section 1348: Termination date
- Section 1349: Repealed. Pub. L. 100–203, title IX, § 9312(a), Dec. 22, 1987, 101 Stat. 1330–361
- Section 1350: Missing participants
- Subtitle D: Liability
- Section 1361: Amounts payable by corporation
- Section 1362: Liability for termination of single-employer plans under a distress termination or a termination by corporation
- Section 1363: Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
- Section 1364: Liability on termination of single-employer plans under multiple controlled groups
- Section 1365: Annual report of plan administrator
- Section 1366: Annual notification to substantial employers
- Section 1367: Recovery of liability for plan termination
- Section 1368: Lien for liability
- Section 1369: Treatment of transactions to evade liability; effect of corporate reorganization
- Section 1370: Enforcement authority relating to terminations of single-employer plans
- Section 1371: Penalty for failure to timely provide required information
- Subtitle E: Special Provisions for Multiemployer Plans
- Subtitle F: Transition Rules and Effective Dates