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

29 U.S.C. § 1148

Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions

section 1033(h)(3) of title 261

1 So in original. Probably should be followed by a comma.
section 247d of title 42In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a Presidentially declared disaster (as defined in )  a terroristic or military action (as defined in section 692(c)(2) of such title), or a public health emergency declared by the Secretary of Health and Human Services pursuant to , the Secretary may, notwithstanding any other provision of law, prescribe, by notice or otherwise, a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.

Pub. L. 93–406, title I, § 518Pub. L. 107–134, title I, § 112(c)(1)115 Stat. 2434Pub. L. 116–136, div. A, title III, § 3607134 Stat. 412(, as added , , ; amended , , .)

Editorial Notes

References in Text

Pub. L. 93–406section 1001 of this titleThis chapter, referred to in text, was in the original “this Act”, meaning , known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 116–136section 247d of title 422020— substituted “a terroristic or military action (as defined in section 692(c)(2) of such title), or a public health emergency declared by the Secretary of Health and Human Services pursuant to , the Secretary may” for “or a terroristic or military action (as defined in section 692(c)(2) of such title), the Secretary may”.

Statutory Notes and Related Subsidiaries

Effective Date

section 112(f) of Pub. L. 107–134section 6081 of Title 26Section applicable to disasters and terroristic or military actions occurring on or after , with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after , see , set out as an Effective Date of 2002 Amendment note under , Internal Revenue Code.