US Code

Public Law 119-73 (01/23/2026)

29 U.S.C. § 1003

Coverage

(a)

In general

Except as provided in subsection (b) or (c) and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—
(1)
by any employer engaged in commerce or in any industry or activity affecting commerce; or
(2)
by any employee organization or organizations representing employees engaged in commerce or in any industry or activity affecting commerce; or
(3)
by both.
(b)

Exceptions for certain plans

The provisions of this subchapter shall not apply to any employee benefit plan if—
(1)
section 1002(32) of this title such plan is a governmental plan (as defined in );
(2)
section 1002(33) of this titlesection 410(d) of title 26 such plan is a church plan (as defined in ) with respect to which no election has been made under ;
(3)
such plan is maintained solely for the purpose of complying with applicable workmen’s compensation laws or unemployment compensation or disability insurance laws;
(4)
such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or
(5)
section 1002(36) of this title such plan is an excess benefit plan (as defined in ) and is unfunded.
section 1191b(b)(2) of this titlesection 1191b(b)(1) of this titlesection 1191b(a)(1) of this titleThe provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in ) solely by reason of health insurance coverage (as defined in ) provided by such issuer in connection with a group health plan (as defined in ) if the provisions of this subchapter do not apply to such group health plan.
(c)

Voluntary employee contributions to accounts and annuities

section 408(q) of title 261

1 See References in Text note below.
section 408(k) of title 26If a pension plan allows an employee to elect to make voluntary employee contributions to accounts and annuities as provided in , such accounts and annuities (and contributions thereto) shall not be treated as part of such plan (or as a separate pension plan) for purposes of any provision of this subchapter other than section 1103(c), 1104, or 1105 of this title (relating to exclusive benefit, and fiduciary and co-fiduciary responsibilities) and part 5 of subtitle B of this subchapter  (relating to administration and enforcement). Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under .

Pub. L. 93–406, title I, § 488 Stat. 839Pub. L. 101–239, title VII, § 7891(a)(1)103 Stat. 2445Pub. L. 104–191, title I, § 101(d)110 Stat. 1952Pub. L. 104–204, title VI, § 603(b)(3)(A)110 Stat. 2938Pub. L. 107–16, title VI, § 602(b)115 Stat. 96Pub. L. 107–147, title IV, § 411(i)(2)116 Stat. 47(, , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

Pub. L. 93–406Part 5 of subtitle B of this subchapter, referred to in subsec. (c), was in the original a reference to “part 5” and was translated as meaning part 5 of subtitle B of title I of , to reflect the probable intent of Congress.

Amendments

Pub. L. 107–147section 408(k) of title 262002—Subsec. (c). inserted “and part 5 of subtitle B of this subchapter (relating to administration and enforcement)” after “co-fiduciary responsibilities)” and “Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under .” at end.

Pub. L. 107–16, § 602(b)(2)2001—Subsec. (a). , inserted “or (c)” after “subsection (b)” in introductory provisions.

Pub. L. 107–16, § 602(b)(1)Subsec. (c). , added subsec. (c).

Pub. L. 104–204section 1191b of this title1996—Subsec. (b). , in concluding provisions, made technical amendment to references in original act which appear in text as references to .

Pub. L. 104–191section 1191b(b)(2) of this titlesection 1191b(b)(1) of this titlesection 1191b(a)(1) of this title inserted at end “The provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in ) solely by reason of health insurance coverage (as defined in ) provided by such issuer in connection with a group health plan (as defined in ) if the provisions of this subchapter do not apply to such group health plan.”

Pub. L. 101–2391989—Subsec. (b)(2). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Pub. L. 107–147Pub. L. 107–16section 411(x) of Pub. L. 107–147section 25B of Title 26Amendment by effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, , to which such amendment relates, see , set out as a note under , Internal Revenue Code.

Effective Date of 2001 Amendment

Pub. L. 107–16section 602(c) of Pub. L. 107–16section 408 of Title 26Amendment by applicable to plan years beginning after , see , set out as a note under , Internal Revenue Code.

Effective Date of 1996 Amendments

Pub. L. 104–204, title VI, § 603(c)110 Stat. 2938

section 1185 of this title“The amendments made by this section [enacting and amending this section and sections 1021, 1022, 1024, 1132, 1136, 1144, 1181, 1191, and 1191a of this title] shall apply with respect to group health plans for plan years beginning on or after .”
, , , provided that:

Pub. L. 104–191section 101(g) of Pub. L. 104–191section 1181 of this titleAmendment by applicable with respect to group health plans for plan years beginning after , except as otherwise provided, see , set out as an Effective Date note under .

Effective Date of 1989 Amendment

Pub. L. 101–239Pub. L. 99–514section 7891(f) of Pub. L. 101–239section 1002 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .