Subtitle A—General Provisions

Sec. 1001. Congressional findings and declaration of policy. 1001a. Additional Congressional findings and declaration of policy. 1001b. Findings and declaration of policy. 1002. Definitions. 1003. Coverage.
Subtitle B—Regulatory Provisions

part 1—reporting and disclosure

1021. Duty of disclosure and reporting. 1022. Summary plan description. 1023. Annual reports. 1024. Filing with Secretary and furnishing information to participants and certain employers. 1025. Reporting of participant’s benefit rights. 1026. Reports made public information. 1027. Retention of records. 1028. Reliance on administrative interpretations. 1029. Forms. 1030. Alternative methods of compliance. 1031. Repeal and effective date.
part 2—participation and vesting

1051. Coverage. 1052. Minimum participation standards. 1053. Minimum vesting standards. 1054. Benefit accrual requirements. 1055. Requirement of joint and survivor annuity and preretirement survivor annuity. 1056. Form and payment of benefits. 1057. Repealed. 1058. Mergers and consolidations of plans or transfers of plan assets. 1059. Recordkeeping and reporting requirements. 1060. Multiple employer plans and other special rules. 1061. Effective dates.
part 3—funding

1081. Coverage. 1082. Minimum funding standards. 1083. Minimum funding standards for single-employer defined benefit pension plans. 1084. Minimum funding standards for multiemployer plans. 1085. Additional funding rules for multiemployer plans in endangered status or critical status. 1085a, 1085b, 1086. Repealed.
part 4—fiduciary responsibility

1101. Coverage. 1102. Establishment of plan. 1103. Establishment of trust. 1104. Fiduciary duties. 1105. Liability for breach of co-fiduciary. 1106. Prohibited transactions. 1107. Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans. 1108. Exemptions from prohibited transactions. 1109. Liability for breach of fiduciary duty. 1110. Exculpatory provisions; insurance. 1111. Persons prohibited from holding certain positions. 1112. Bonding. 1113. Limitation of actions. 1114. Effective date.
part 5—administration and enforcement

1131. Criminal penalties. 1132. Civil enforcement. 1133. Claims procedure. 1134. Investigative authority. 1135. Regulations. 1136. Coordination and responsibility of agencies enforcing this subchapter and related Federal laws. 1137. Administration. 1138. Appropriations. 1139. Separability. 1140. Interference with protected rights. 1141. Coercive interference. 1142. Advisory Council on Employee Welfare and Pension Benefit Plans. 1143. Research, studies, and reports. 1143a. Studies by Comptroller General. 1144. Other laws. 1144a. Clarification of church welfare plan status under State insurance law. 1145. Delinquent contributions. 1146. Outreach to promote retirement income savings. 1147. National Summit on Retirement Savings. 1148. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions. 1149. Prohibition on false statements and representations. 1150. Applicability of State law to combat fraud and abuse. 1151. 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

1161. Plans must provide continuation coverage to certain individuals. 1162. Continuation coverage. 1163. Qualifying event. 1164. Applicable premium. 1165. Election. 1166. Notice requirements. 1167. Definitions and special rules. 1168. Regulations. 1169. Additional standards for group health plans.
part 7—group health plan requirements

Subpart A—Requirements Relating to Portability, Access, and Renewability 1181. Increased portability through limitation on preexisting condition exclusions. 1182. Prohibiting discrimination against individual participants and beneficiaries based on health status. 1183. Guaranteed renewability in multiemployer plans and multiple employer welfare arrangements. Subpart B—Other Requirements 1185. Standards relating to benefits for mothers and newborns. 1185a. Parity in mental health and substance use disorder benefits. 1185b. Required coverage for reconstructive surgery following mastectomies. 1185c. Coverage of dependent students on medically necessary leave of absence. 1185d. Additional market reforms. Subpart C—General Provisions 1191. Preemption; State flexibility; construction. 1191a. Special rules relating to group health plans. 1191b. Definitions. 1191c. Regulations. SUBCHAPTER II—JURISDICTION, ADMINISTRATION, ENFORCEMENT; JOINT PENSION TASK FORCE, ETC.
Subtitle A—Jurisdiction, Administration, and Enforcement

1201. Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code. 1202. Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards. 1202a. Employee plans compliance resolution system. 1203. Procedures in connection with prohibited transactions. 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

part 1—joint pension, profit-sharing, and employee stock ownership plan task force

1221. Establishment. 1222. Duties.
part 2—other studies

1231. Congressional study. 1232. Protection for employees under Federal procurement, construction, and research contracts and grants.
Subtitle C—Enrollment of Actuaries

1241. Joint Board for the Enrollment of Actuaries. 1242. Enrollment by Board; standards and qualifications; suspension or termination of enrollment. SUBCHAPTER III—PLAN TERMINATION INSURANCE
Subtitle A—Pension Benefit Guaranty Corporation

1301. Definitions. 1302. Pension Benefit Guaranty Corporation. 1303. Operation of corporation. 1304. Participant and Plan Sponsor Advocate. 1305. Pension benefit guaranty funds. 1306. Premium rates. 1307. Payment of premiums. 1308. Annual report by the corporation. 1309. Portability assistance. 1310. Authority to require certain information. 1311. Repealed.
Subtitle B—Coverage

1321. Coverage. 1322. Single-employer plan benefits guaranteed. 1322a. Multiemployer plan benefits guaranteed. 1322b. Aggregate limit on benefits guaranteed; criteria applicable. 1323. Plan fiduciaries.
Subtitle C—Terminations

1341. Termination of single-employer plans. 1341a. Termination of multiemployer plans. 1342. Institution of termination proceedings by the corporation. 1343. Reportable events. 1344. Allocation of assets. 1345. Recapture of payments. 1346. Reports to trustee. 1347. Restoration of plans. 1348. Termination date. 1349. Repealed. 1350. Missing participants.
Subtitle D—Liability

1361. Amounts payable by corporation. 1362. Liability for termination of single-employer plans under a distress termination or a termination by corporation. 1363. Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups. 1364. Liability on termination of single-employer plans under multiple controlled groups. 1365. Annual report of plan administrator. 1366. Annual notification to substantial employers. 1367. Recovery of liability for plan termination. 1368. Lien for liability. 1369. Treatment of transactions to evade liability; effect of corporate reorganization. 1370. Enforcement authority relating to terminations of single-employer plans. 1371. Penalty for failure to timely provide required information.
Subtitle E—Special Provisions for Multiemployer Plans

part 1—employer withdrawals

1381. Withdrawal liability established; criteria and definitions. 1382. Determination and collection of liability; notification of employer. 1383. Complete withdrawal. 1384. Sale of assets. 1385. Partial withdrawals. 1386. Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable. 1387. Reduction or waiver of complete withdrawal liability; procedures and standards applicable. 1388. Reduction of partial withdrawal liability. 1389. De minimis rule. 1390. Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception. 1391. Methods for computing withdrawal liability. 1392. Obligation to contribute. 1393. Actuarial assumptions. 1394. Application of plan amendments; exception. 1395. Plan notification to corporation of potentially significant withdrawals. 1396. Special rules for plans under section 404 (c) of title 26. 1397. Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan. 1398. Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute. 1399. Notice, collection, etc., of withdrawal liability. 1400. Approval of amendments. 1401. Resolution of disputes. 1402. Reimbursements for uncollectible withdrawal liability. 1403. Withdrawal liability payment fund. 1404. Alternative method of withdrawal liability payments. 1405. Limitation on withdrawal liability.
part 2—merger or transfer of plan assets or liabilities

1411. Mergers and transfers between multiemployer plans. 1412. Transfers between a multiemployer plan and a single-employer plan. 1413. Partition. 1414. Asset transfer rules. 1415. Transfers pursuant to change in bargaining representative.
part 3—reorganization; minimum contribution requirement for multiemployer plans

1421. Reorganization status. 1422. Notice of reorganization and funding requirements. 1423. Minimum contribution requirement. 1424. Overburden credit against minimum contribution requirement. 1425. Adjustments in accrued benefits. 1426. Insolvent plans.
part 4—financial assistance

1431. Assistance by corporation.
part 5—benefits after termination

1441. Benefits under certain terminated plans.
part 6—enforcement

1451. Civil actions. 1452. Penalty for failure to provide notice. 1453. Election of plan status.
Subtitle F—Transition Rules and Effective Dates

1461. Effective date; special rules.


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