Whoever, in any document required by title I of the Employee Retirement Income Security Act of 1974 (as amended from time to time) to be published, or kept as part of the records of any employee welfare benefit plan or employee pension benefit plan, or certified to the administrator of any such plan, makes any false statement or representation of fact, knowing it to be false, or knowingly conceals, covers up, or fails to disclose any fact the disclosure of which is required by such title or is necessary to verify, explain, clarify or check for accuracy and completeness any report required by such title to be published or any information required by such title to be certified, shall be fined under this title, or imprisoned not more than five years, or both.
Pub. L. 87–420, § 17(c)76 Stat. 42Pub. L. 93–406, title I, § 112(a)(2)(B)(i)88 Stat. 851Pub. L. 117–328, div. T, title III, § 320(a)(1)136 Stat. 5354Pub. L. 103–322, title XXXIII, § 330016(1)(L)108 Stat. 2147(Added , , ; amended , (ii), formerly § 111(a)(2)(B)(i), (ii), , , renumbered § 112(a)(2)(B)(i), (ii), , , ; , , .)
Editorial Notes
References in Text
Pub. L. 93–40688 Stat. 829section 1001 of Title 29The Employee Retirement Income Security Act of 1974, referred to in text, is , , . Title I of the Employee Retirement Income Security Act of 1974 is classified generally to subchapter I (§ 1001 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Amendments
Pub. L. 103–3221994— substituted “fined under this title” for “fined not more than $10,000”.
Pub. L. 93–406, § 112(a)(2)(A)(i)Pub. L. 117–3281974—, (ii), formerly § 111(a)(2)(A)(i), (ii), as renumbered by , substituted “Employee Retirement Income Security Act of 1974” for “Welfare and Pension Plans Disclosure Act” in section catchline, and “title I of the Employee Retirement Income Security Act of 1974” and “title” for “the Welfare and Pension Plans Disclosure Act” and “Act”, respectively, in text.
Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment
Pub. L. 117–328section 320(c) of Pub. L. 117–328section 414 of Title 26Amendment by applicable to plan years beginning after , see , set out as a note under , Internal Revenue Code.
Effective Date of 1974 Amendment
Pub. L. 93–406section 1031(b)(2) of Title 29section 1031(b)(1) of Title 29Amendment by effective , except as provided in , Labor, see .
Effective Date
section 19 of Pub. L. 87–420section 664 of this titleSection effective 90 days after , see , set out as a note under .