SUBCHAPTER I—PROTECTION OF EMPLOYEE BENEFIT RIGHTS
Subtitle A—General Provisions
Congressional findings and declaration of policy.
Additional Congressional findings and declaration of policy.
Findings and declaration of policy.
Subtitle B—Regulatory Provisions
part 1—reporting and disclosure
Duty of disclosure and reporting.
Summary plan description.
Filing with Secretary and furnishing information to participants and certain employers.
Reporting of participant’s benefit rights.
Reports made public information.
Retention of records.
Reliance on administrative interpretations.
Alternative methods of compliance.
Repeal and effective date.
part 2—participation and vesting
Minimum participation standards.
Minimum vesting standards.
Benefit accrual requirements.
Requirement of joint and survivor annuity and preretirement survivor annuity.
Form and payment of benefits.
Mergers and consolidations of plans or transfers of plan assets.
Recordkeeping and reporting requirements.
Multiple employer plans and other special rules.
Minimum funding standards.
Minimum funding standards for single-employer defined benefit pension plans.
Minimum funding standards for multiemployer plans.
Additional funding rules for multiemployer plans in endangered status or critical status.
1085a, 1085b, 1086. Repealed.
part 4—fiduciary responsibility
Establishment of plan.
Establishment of trust.
Liability for breach of co-fiduciary.
Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans.
Exemptions from prohibited transactions.
Liability for breach of fiduciary duty.
Exculpatory provisions; insurance.
Persons prohibited from holding certain positions.
Limitation of actions.
part 5—administration and enforcement
Coordination and responsibility of agencies enforcing this subchapter and related Federal laws.
Interference with protected rights.
Advisory Council on Employee Welfare and Pension Benefit Plans.
Research, studies, and reports.
Studies by Comptroller General.
Clarification of church welfare plan status under State insurance law.
Outreach to promote retirement income savings.
National Summit on Retirement Savings.
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions.
Prohibition on false statements and representations.
Applicability of State law to combat fraud and abuse.
Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition.
part 6—continuation coverage and additional standards for group health plans
Plans must provide continuation coverage to certain individuals.
Definitions and special rules.
Additional standards for group health plans.
part 7—group health plan requirements
Subpart A—Requirements Relating to Portability, Access, and Renewability
Increased portability through limitation on preexisting condition exclusions.
Prohibiting discrimination against individual participants and beneficiaries based on health status.
Guaranteed renewability in multiemployer plans and multiple employer welfare arrangements.
Subpart B—Other Requirements
Standards relating to benefits for mothers and newborns.
Parity in mental health and substance use disorder benefits.
Required coverage for reconstructive surgery following mastectomies.
Coverage of dependent students on medically necessary leave of absence.
Additional market reforms.
Subpart C—General Provisions
Preemption; State flexibility; construction.
Special rules relating to group health plans.
SUBCHAPTER II—JURISDICTION, ADMINISTRATION, ENFORCEMENT; JOINT PENSION TASK FORCE, ETC.
Subtitle A—Jurisdiction, Administration, and Enforcement
Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code.
Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards.
Employee plans compliance resolution system.
Procedures in connection with prohibited transactions.
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
part 1—joint pension, profit-sharing, and employee stock ownership plan task force
part 2—other studies
Protection for employees under Federal procurement, construction, and research contracts and grants.
Subtitle C—Enrollment of Actuaries
Joint Board for the Enrollment of Actuaries.
Enrollment by Board; standards and qualifications; suspension or termination of enrollment.
SUBCHAPTER III—PLAN TERMINATION INSURANCE
Subtitle A—Pension Benefit Guaranty Corporation
Pension Benefit Guaranty Corporation.
Operation of corporation.
Pension benefit guaranty funds.
Payment of premiums.
Annual report by the corporation.
Authority to require certain information.
Single-employer plan benefits guaranteed.
Multiemployer plan benefits guaranteed.
Aggregate limit on benefits guaranteed; criteria applicable.
Termination of single-employer plans.
Termination of multiemployer plans.
Institution of termination proceedings by the corporation.
Allocation of assets.
Recapture of payments.
Reports to trustee.
Restoration of plans.
Amounts payable by corporation.
Liability for termination of single-employer plans under a distress termination or a termination by corporation.
Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups.
Liability on termination of single-employer plans under multiple controlled groups.
Annual report of plan administrator.
Annual notification to substantial employers.
Recovery of liability for plan termination.
Lien for liability.
Treatment of transactions to evade liability; effect of corporate reorganization.
Enforcement authority relating to terminations of single-employer plans.
Penalty for failure to timely provide required information.
Subtitle E—Special Provisions for Multiemployer Plans
part 1—employer withdrawals
Withdrawal liability established; criteria and definitions.
Determination and collection of liability; notification of employer.
Sale of assets.
Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable.
Reduction or waiver of complete withdrawal liability; procedures and standards applicable.
Reduction of partial withdrawal liability.
De minimis rule.
Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception.
Methods for computing withdrawal liability.
Obligation to contribute.
Application of plan amendments; exception.
Plan notification to corporation of potentially significant withdrawals.
Special rules for plans under section
(c) of title
Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan.
Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute.
Notice, collection, etc., of withdrawal liability.
Approval of amendments.
Resolution of disputes.
Reimbursements for uncollectible withdrawal liability.
Withdrawal liability payment fund.
Alternative method of withdrawal liability payments.
Limitation on withdrawal liability.
part 2—merger or transfer of plan assets or liabilities
Mergers and transfers between multiemployer plans.
Transfers between a multiemployer plan and a single-employer plan.
Asset transfer rules.
Transfers pursuant to change in bargaining representative.
part 3—reorganization; minimum contribution requirement for multiemployer plans
Notice of reorganization and funding requirements.
Minimum contribution requirement.
Overburden credit against minimum contribution requirement.
Adjustments in accrued benefits.
part 4—financial assistance
Assistance by corporation.
part 5—benefits after termination
Benefits under certain terminated plans.
Penalty for failure to provide notice.
Election of plan status.
Subtitle F—Transition Rules and Effective Dates
Effective date; special rules.