2019—Subsec. (a)(2)(A). Pub. L. 116–94 added subpar. (A) and struck out former subpar. (A) which read as follows: “With respect to annual reports required to be filed with the Secretary under this part, he may by regulation prescribe simplified annual reports for any pension plan which covers less than 100 participants.”
2008—Subsec. (b)(3). Pub. L. 110–458, § 105(c)(1)(A)(ii), which directed substitution of “the administrator” for “the administrators” in par. (3), could not be executed because the words “the administrators” did not appear.
Pub. L. 110–458, § 105(c)(1)(A)(i), substituted “section 1021(f)” for “section 1023(f)”.
Subsec. (d)(1)(E)(ii). Pub. L. 110–458, § 105(c)(1)(B), inserted “funding” after “plan’s”.
2006—Pub. L. 109–280, § 503(d)(1), substituted “participants and certain employers” for “participants” in section catchline.
Subsec. (b)(3). Pub. L. 109–280, § 503(c)(1), which directed amendment of par. (3) by inserting “(other than an administrator of a defined benefit plan to which the requirements of section 1023(f) of this title applies)” after “the administrators”, was executed by making the insertion after “the administrator”, to reflect the probable intent of Congress.
Subsec. (b)(5). Pub. L. 109–280, § 504(a), added par. (5).
Subsecs. (d), (e). Pub. L. 109–280, § 503(d)(2), (3), added subsec. (d) and redesignated former subsec. (d) as (e).
1997—Subsec. (a)(1). Pub. L. 105–34, § 1503(c)(1), amended par. (1) generally, substituting present provisions for provisions requiring filing of annual report, plan description, summary plan description, as well as modifications and changes in plan descriptions.
Subsec. (a)(6). Pub. L. 105–34, § 1503(c)(2)(A), added par. (6).
Subsec. (b)(1). Pub. L. 105–34, § 1503(d)(1), substituted “section 1022(a) of this title” for “section 1022(a)(1) of this title” wherever appearing.
Subsec. (b)(2). Pub. L. 105–34, § 1503(d)(2), substituted “the latest updated summary plan description and” for “the plan description and”.
Subsec. (b)(4). Pub. L. 105–34, § 1503(d)(3), struck out “plan description” before “, plan description, and the latest annual report”.
1996—Subsec. (b)(1). Pub. L. 104–204 made technical amendment to references in original act which appear in text as references to section 1191b of this title.
Pub. L. 104–191, in closing provisions, substituted “1022(a)(1) of this title (other than a material reduction in covered services or benefits provided in the case of a group health plan (as defined in section 1191b(a)(1) of this title)),” for “1022(a)(1) of this title,” and inserted at end “If there is a modification or change described in section 1022(a)(1) of this title that is a material reduction in covered services or benefits provided under a group health plan (as defined in section 1191b(a)(1) of this title), a summary description of such modification or change shall be furnished to participants and beneficiaries not later than 60 days after the date of the adoption of the modification or change. In the alternative, the plan sponsors may provide such description at regular intervals of not more than 90 days. The Secretary shall issue regulations within 180 days after
1989—Subsec. (a)(5)(B). Pub. L. 101–239, § 7894(b)(3), substituted a comma for period at end.
Subsec. (b)(1). Pub. L. 101–239, § 7894(b)(4), struck out comma after “summary”.
1987—Subsec. (b)(3). Pub. L. 100–203 inserted “(including the percentage determined under section 1023(d)(11) of this title)” after “material”.
1986—Subsec. (a)(2)(A). Pub. L. 99–272 struck out provision permitting the Secretary to waive or modify the requirements of section 1023(d)(6) of this title if he found that the interests of the plan participants were not harmed and the expense of compliance was not justified by the needs of the participants, the Pension Benefit Guaranty Corporation, and the Department of Labor for some portion or all of the information otherwise required under section 1023(d)(6) of this title.
Amendment by Pub. L. 116–94 applicable to plan years beginning after
Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.
Amendment by section 503(c)(1), (d) of Pub. L. 109–280 applicable to plan years beginning after
Pub. L. 109–280, title V, § 504(b),
Amendment by Pub. L. 104–204 applicable with respect to group health plans for plan years beginning on or after
Amendment by Pub. L. 104–191 applicable with respect to group health plans for plan years beginning after
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, to which such amendment relates, see section 7894(i) of Pub. L. 101–239, set out as a note under section 1002 of this title.
Amendment by Pub. L. 100–203 applicable with respect to reports required to be filed after
Amendment by Pub. L. 99–272 effective
Secretary authorized, effective
For provisions requiring the Secretary of Labor to publish a model form for providing the statements, schedules, and other material required to be provided under subsec. (d) of this section, see section 503(e) of Pub. L. 109–280, set out as a note under section 1021 of this title.