29 U.S.C. § 1132 | Civil enforcement

(a)

Persons empowered to bring a civil action

A civil action may be brought—

(1)

by a participant or beneficiary—

(A)

for the relief provided for in subsection (c) of this section, or

(B)

to recover benefits due to him under the terms of his plan, to enforce his rights under the terms of the plan, or to clarify his rights to future benefits under the terms of the plan;

(2)

section 1109 of this title by the Secretary, or by a participant, beneficiary or fiduciary for appropriate relief under ;

(3)

by a participant, beneficiary, or fiduciary (A) to enjoin any act or practice which violates any provision of this subchapter or the terms of the plan, or (B) to obtain other appropriate equitable relief (i) to redress such violations or (ii) to enforce any provisions of this subchapter or the terms of the plan;

(4)

by the Secretary, or by a participant, or beneficiary for appropriate relief in the case of a violation of section 1025(c) or 1032(a) of this title;

(5)

except as otherwise provided in subsection (b), by the Secretary (A) to enjoin any act or practice which violates any provision of this subchapter, or (B) to obtain other appropriate equitable relief (i) to redress such violation or (ii) to enforce any provision of this subchapter;

(6)

l by the Secretary to collect any civil penalty under paragraph (2), (4), (5), (6), (7), (8), or (9) of subsection (c) or under subsection (i) or ();

(7)

section 1169(a)(2)(A) of this title by a State to enforce compliance with a qualified medical child support order (as defined in );

(8)

section 1021(f)(1) of this title section 1021 of this title by the Secretary, or by an employer or other person referred to in , (A) to enjoin any act or practice which violates subsection (f) of , or (B) to obtain appropriate equitable relief (i) to redress such violation or (ii) to enforce such subsection;

(9)

1 So in original. Probably should be “subtitle”.

in the event that the purchase of an insurance contract or insurance annuity in connection with termination of an individual’s status as a participant covered under a pension plan with respect to all or any portion of the participant’s pension benefit under such plan constitutes a violation of part 4 of this title  or the terms of the plan, by the Secretary, by any individual who was a participant or beneficiary at the time of the alleged violation, or by a fiduciary, to obtain appropriate relief, including the posting of security if necessary, to assure receipt by the participant or beneficiary of the amounts provided or to be provided by such insurance contract or annuity, plus reasonable prejudgment interest on such amounts;

(10)

section 1085 of this title in the case of a multiemployer plan that has been certified by the actuary to be in endangered or critical status under , if the plan sponsor—

(A)

has not adopted a funding improvement or rehabilitation plan under that section by the deadline established in such section, or

(B)

fails to update or comply with the terms of the funding improvement or rehabilitation plan in accordance with the requirements of such section,

by an employer that has an obligation to contribute with respect to the multiemployer plan or an employee organization that represents active participants in the multiemployer plan, for an order compelling the plan sponsor to adopt a funding improvement or rehabilitation plan or to update or comply with the terms of the funding improvement or rehabilitation plan in accordance with the requirements of such section and the funding improvement or rehabilitation plan; or

(11)

section 1021 of this titlel in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of (or, in the case of an employer, subsection () of such section), or (B) to obtain appropriate equitable relief (i) to redress such violation or (ii) to enforce such subsection.

(b)

Plans qualified under Internal Revenue Code; maintenance of actions involving delinquent contributions

(1)

2 See References in Text note below.

In the case of a plan which is qualified under section 401(a), 403(a), or 405(a)  of title 26 (or with respect to which an application to so qualify has been filed and has not been finally determined) the Secretary may exercise his authority under subsection (a)(5) with respect to a violation of, or the enforcement of, parts 2 and 3 of this subtitle (relating to participation, vesting, and funding), only if—

(A)

requested by the Secretary of the Treasury, or

(B)

one or more participants, beneficiaries, or fiduciaries, of such plan request in writing (in such manner as the Secretary shall prescribe by regulation) that he exercise such authority on their behalf. In the case of such a request under this paragraph he may exercise such authority only if he determines that such violation affects, or such enforcement is necessary to protect, claims of participants or beneficiaries to benefits under the plan.

(2)

section 1145 of this title The Secretary shall not initiate an action to enforce .

(3)

section 1191b(a)(1) of this title Except as provided in subsections (c)(9) and (a)(6) (with respect to collecting civil penalties under subsection (c)(9)), the Secretary is not authorized to enforce under this part any requirement of part 7 against a health insurance issuer offering health insurance coverage in connection with a group health plan (as defined in ). Nothing in this paragraph shall affect the authority of the Secretary to issue regulations to carry out such part.

(c)

Administrator’s refusal to supply requested information; penalty for failure to provide annual report in complete form

(1)

²section 1021(e)(1) of this title section 1021(f) of this title 3

3 So in original.

section 1025(a) of this title section 1032(a) of this title Any administrator (A) who fails to meet the requirements of paragraph (1) or (4) of section 1166  of this title, , ,, , or with respect to a participant or beneficiary, or (B) who fails or refuses to comply with a request for any information which such administrator is required by this subchapter to furnish to a participant or beneficiary (unless such failure or refusal results from matters reasonably beyond the control of the administrator) by mailing the material requested to the last known address of the requesting participant or beneficiary within 30 days after such request may in the court’s discretion be personally liable to such participant or beneficiary in the amount of up to $100 a day from the date of such failure or refusal, and the court may in its discretion order such other relief as it deems proper. For purposes of this paragraph, each violation described in subparagraph (A) with respect to any single participant, and each violation described in subparagraph (B) with respect to any single participant or beneficiary, shall be treated as a separate violation.

(2)

section 1021(b)(1) of this title section 1024(a)(4) of this title The Secretary may assess a civil penalty against any plan administrator of up to $1,000 a day from the date of such plan administrator’s failure or refusal to file the annual report required to be filed with the Secretary under . For purposes of this paragraph, an annual report that has been rejected under for failure to provide material information shall not be treated as having been filed with the Secretary.

(3)

section 1021(d) of this title section 1021(e)(2) of this title² Any employer maintaining a plan who fails to meet the notice requirement of with respect to any participant or beneficiary or who fails to meet the requirements of with respect to any person or who fails to meet the requirements of section 1082(d)(12)(E)  of this title with respect to any person may in the court’s discretion be liable to such participant or beneficiary or to such person in the amount of up to $100 a day from the date of such failure, and the court may in its discretion order such other relief as it deems proper.

(4)

lsection 1021 of this title section 1144(e)(3) of this title The Secretary may assess a civil penalty of not more than $1,000 a day for each violation by any person of subsection (j), (k), or () of or .

(5)

section 1021(g) of this title The Secretary may assess a civil penalty against any person of up to $1,000 a day from the date of the person’s failure or refusal to file the information required to be filed by such person with the Secretary under regulations prescribed pursuant to .

(6)

section 1024(a)(6) of this title If, within 30 days of a request by the Secretary to a plan administrator for documents under , the plan administrator fails to furnish the material requested to the Secretary, the Secretary may assess a civil penalty against the plan administrator of up to $100 a day from the date of such failure (but in no event in excess of $1,000 per request). No penalty shall be imposed under this paragraph for any failure resulting from matters reasonably beyond the control of the plan administrator.

(7)

section 1021 of this title The Secretary may assess a civil penalty against a plan administrator of up to $100 a day from the date of the plan administrator’s failure or refusal to provide notice to participants and beneficiaries in accordance with subsection (i) or (m) of . For purposes of this paragraph, each violation with respect to any single participant or beneficiary shall be treated as a separate violation.

(8)

The Secretary may assess against any plan sponsor of a multiemployer plan a civil penalty of not more than $1,100 per day—

(A)

section 1085 of this title for each violation by such sponsor of the requirement under to adopt by the deadline established in that section a funding improvement plan or rehabilitation plan with respect to a multiemployer plan which is in endangered or critical status, or

(B)

section 1085 of this title in the case of a plan in endangered status which is not in seriously endangered status, for failure by the plan to meet the applicable benchmarks under by the end of the funding improvement period with respect to the plan.

(9)

(A)

section 1181(f)(3)(B)(i)(I) of this title The Secretary may assess a civil penalty against any employer of up to $100 a day from the date of the employer’s failure to meet the notice requirement of . For purposes of this subparagraph, each violation with respect to any single employee shall be treated as a separate violation.

(B)

section 1181(f)(3)(B)(ii) of this title The Secretary may assess a civil penalty against any plan administrator of up to $100 a day from the date of the plan administrator’s failure to timely provide to any State the information required to be disclosed under . For purposes of this subparagraph, each violation with respect to any single participant or beneficiary shall be treated as a separate violation.

(10)

Secretarial enforcement authority relating to use of genetic information.—

(A)

General rule .—

section 1182 of this titleThe Secretary may impose a penalty against any plan sponsor of a group health plan, or any health insurance issuer offering health insurance coverage in connection with the plan, for any failure by such sponsor or issuer to meet the requirements of subsection (a)(1)(F), (b)(3), (c), or (d) of or section 1181 or 1182(b)(1) of this title with respect to genetic information, in connection with the plan.

(B)

Amount.—

(i)

In general .—

The amount of the penalty imposed by subparagraph (A) shall be $100 for each day in the noncompliance period with respect to each participant or beneficiary to whom such failure relates.

(ii)

Noncompliance period .—

For purposes of this paragraph, the term “noncompliance period” means, with respect to any failure, the period—

(I)

beginning on the date such failure first occurs; and

(II)

ending on the date the failure is corrected.

(C)

Minimum penalties where failure discovered .—

Notwithstanding clauses (i) and (ii) of subparagraph (D):

(i)

In general .—

In the case of 1 or more failures with respect to a participant or beneficiary—

(I)

which are not corrected before the date on which the plan receives a notice from the Secretary of such violation; and

(II)

which occurred or continued during the period involved;

the amount of penalty imposed by subparagraph (A) by reason of such failures with respect to such participant or beneficiary shall not be less than $2,500.

(ii)

Higher minimum penalty where violations are more than de minimis .—

To the extent violations for which any person is liable under this paragraph for any year are more than de minimis, clause (i) shall be applied by substituting “$15,000” for “$2,500” with respect to such person.

(D)

Limitations.—

(i)

Penalty not to apply where failure not discovered exercising reasonable diligence .—

No penalty shall be imposed by subparagraph (A) on any failure during any period for which it is established to the satisfaction of the Secretary that the person otherwise liable for such penalty did not know, and exercising reasonable diligence would not have known, that such failure existed.

(ii)

Penalty not to apply to failures corrected within certain periods .—

No penalty shall be imposed by subparagraph (A) on any failure if—

(I)

such failure was due to reasonable cause and not to willful neglect; and

(II)

such failure is corrected during the 30-day period beginning on the first date the person otherwise liable for such penalty knew, or exercising reasonable diligence would have known, that such failure existed.

(iii)

Overall limitation for unintentional failures .—

In the case of failures which are due to reasonable cause and not to willful neglect, the penalty imposed by subparagraph (A) for failures shall not exceed the amount equal to the lesser of—

(I)

10 percent of the aggregate amount paid or incurred by the plan sponsor (or predecessor plan sponsor) during the preceding taxable year for group health plans; or

(II)

$500,000.

(E)

Waiver by secretary .—

In the case of a failure which is due to reasonable cause and not to willful neglect, the Secretary may waive part or all of the penalty imposed by subparagraph (A) to the extent that the payment of such penalty would be excessive relative to the failure involved.

(F)

Definitions .—

section 1191b of this titleTerms used in this paragraph which are defined in shall have the meanings provided such terms in such section.

(11)

² The Secretary and the Secretary of Health and Human Services shall maintain such ongoing consultation as may be necessary and appropriate to coordinate enforcement under this subsection with enforcement under section 1320b–14(c)(8)  of title 42.

(12)

section 1085a(j)(3) of this title The Secretary may assess a civil penalty against any sponsor of a CSEC plan of up to $100 a day from the date of the plan sponsor’s failure to comply with the requirements of to establish or update a funding restoration plan.

(d)

Status of employee benefit plan as entity

(1)

An employee benefit plan may sue or be sued under this subchapter as an entity. Service of summons, subpena, or other legal process of a court upon a trustee or an administrator of an employee benefit plan in his capacity as such shall constitute service upon the employee benefit plan. In a case where a plan has not designated in the summary plan description of the plan an individual as agent for the service of legal process, service upon the Secretary shall constitute such service. The Secretary, not later than 15 days after receipt of service under the preceding sentence, shall notify the administrator or any trustee of the plan of receipt of such service.

(2)

Any money judgment under this subchapter against an employee benefit plan shall be enforceable only against the plan as an entity and shall not be enforceable against any other person unless liability against such person is established in his individual capacity under this subchapter.

(e)

Jurisdiction

(1)

section 1021(f)(1) of this title Except for actions under subsection (a)(1)(B) of this section, the district courts of the United States shall have exclusive jurisdiction of civil actions under this subchapter brought by the Secretary or by a participant, beneficiary, fiduciary, or any person referred to in . State courts of competent jurisdiction and district courts of the United States shall have concurrent jurisdiction of actions under paragraphs (1)(B) and (7) of subsection (a) of this section.

(2)

Where an action under this subchapter is brought in a district court of the United States, it may be brought in the district where the plan is administered, where the breach took place, or where a defendant resides or may be found, and process may be served in any other district where a defendant resides or may be found.

(f)

Amount in controversy; citizenship of parties

The district courts of the United States shall have jurisdiction, without respect to the amount in controversy or the citizenship of the parties, to grant the relief provided for in subsection (a) of this section in any action.

(g)

Attorney’s fees and costs; awards in actions involving delinquent contributions

(1)

In any action under this subchapter (other than an action described in paragraph (2)) by a participant, beneficiary, or fiduciary, the court in its discretion may allow a reasonable attorney’s fee and costs of action to either party.

(2)

section 1145 of this title In any action under this subchapter by a fiduciary for or on behalf of a plan to enforce in which a judgment in favor of the plan is awarded, the court shall award the plan—

(A)

the unpaid contributions,

(B)

interest on the unpaid contributions,

(C)

an amount equal to the greater of—

(i)

interest on the unpaid contributions, or

(ii)

liquidated damages provided for under the plan in an amount not in excess of 20 percent (or such higher percentage as may be permitted under Federal or State law) of the amount determined by the court under subparagraph (A),

(D)

reasonable attorney’s fees and costs of the action, to be paid by the defendant, and

(E)

such other legal or equitable relief as the court deems appropriate.

section 6621 of title 26For purposes of this paragraph, interest on unpaid contributions shall be determined by using the rate provided under the plan, or, if none, the rate prescribed under .

(h)

Service upon Secretary of Labor and Secretary of the Treasury

A copy of the complaint in any action under this subchapter by a participant, beneficiary, or fiduciary (other than an action brought by one or more participants or beneficiaries under subsection (a)(1)(B) which is solely for the purpose of recovering benefits due such participants under the terms of the plan) shall be served upon the Secretary and the Secretary of the Treasury by certified mail. Either Secretary shall have the right in his discretion to intervene in any action, except that the Secretary of the Treasury may not intervene in any action under part 4 of this subtitle. If the Secretary brings an action under subsection (a) on behalf of a participant or beneficiary, he shall notify the Secretary of the Treasury.

(i)

Administrative assessment of civil penalty

section 1106 of this title section 4975(f)(4) of title 26 section 4975(f)(5) of title 26 section 4975(e)(1) of title 26In the case of a transaction prohibited by by a party in interest with respect to a plan to which this part applies, the Secretary may assess a civil penalty against such party in interest. The amount of such penalty may not exceed 5 percent of the amount involved in each such transaction (as defined in ) for each year or part thereof during which the prohibited transaction continues, except that, if the transaction is not corrected (in such manner as the Secretary shall prescribe in regulations which shall be consistent with ) within 90 days after notice from the Secretary (or such longer period as the Secretary may permit), such penalty may be in an amount not more than 100 percent of the amount involved. This subsection shall not apply to a transaction with respect to a plan described in .

(j)

Direction and control of litigation by Attorney General

section 518(a) of title 28In all civil actions under this subchapter, attorneys appointed by the Secretary may represent the Secretary (except as provided in ), but all such litigation shall be subject to the direction and control of the Attorney General.

(k)

Jurisdiction of actions against the Secretary of Labor

Suits by an administrator, fiduciary, participant, or beneficiary of an employee benefit plan to review a final order of the Secretary, to restrain the Secretary from taking any action contrary to the provisions of this chapter, or to compel him to take action required under this subchapter, may be brought in the district court of the United States for the district where the plan has its principal office, or in the United States District Court for the District of Columbia.

(l)

Civil penalties on violations by fiduciaries

(1)

In the case of—

(A)

any breach of fiduciary responsibility under (or other violation of) part 4 of this subtitle by a fiduciary, or

(B)

any knowing participation in such a breach or violation by any other person,

the Secretary shall assess a civil penalty against such fiduciary or other person in an amount equal to 20 percent of the applicable recovery amount.

(2)

For purposes of paragraph (1), the term “applicable recovery amount” means any amount which is recovered from a fiduciary or other person with respect to a breach or violation described in paragraph (1)—

(A)

pursuant to any settlement agreement with the Secretary, or

(B)

ordered by a court to be paid by such fiduciary or other person to a plan or its participants and beneficiaries in a judicial proceeding instituted by the Secretary under subsection (a)(2) or (a)(5).

(3)

The Secretary may, in the Secretary’s sole discretion, waive or reduce the penalty under paragraph (1) if the Secretary determines in writing that—

(A)

the fiduciary or other person acted reasonably and in good faith, or

(B)

it is reasonable to expect that the fiduciary or other person will not be able to restore all losses to the plan (or to provide the relief ordered pursuant to subsection (a)(9)) without severe financial hardship unless such waiver or reduction is granted.

(4)

section 4975 of title 26 The penalty imposed on a fiduciary or other person under this subsection with respect to any transaction shall be reduced by the amount of any penalty or tax imposed on such fiduciary or other person with respect to such transaction under subsection (i) of this section and .

(m)

Penalty for improper distribution

section 1056(e) of this titleIn the case of a distribution to a pension plan participant or beneficiary in violation of by a plan fiduciary, the Secretary shall assess a penalty against such fiduciary in an amount equal to the value of the distribution. Such penalty shall not exceed $10,000 for each such distribution.

Pub. L. 93–406, title I, § 502Sept. 2, 197488 Stat. 891 Pub. L. 96–364, title III, § 306(b)Sept. 26, 198094 Stat. 1295 Pub. L. 99–272, title X, § 10002(b)Apr. 7, 1986100 Stat. 231 Pub. L. 100–203, title IXDec. 22, 1987101 Stat. 1330–372 Pub. L. 101–239, title II, § 2101(a)Dec. 19, 1989103 Stat. 2123 Pub. L. 101–508, title XII, § 12012(d)(2)Nov. 5, 1990104 Stat. 1388–573 Pub. L. 103–66, title IV, § 4301(c)(1)Aug. 10, 1993107 Stat. 376 Pub. L. 103–401Oct. 22, 1994108 Stat. 4172 Pub. L. 103–465, title VII, § 761(a)(9)(B)(ii)Dec. 8, 1994108 Stat. 5033 Pub. L. 104–191, title I, § 101(b)Aug. 21, 1996110 Stat. 1951 Pub. L. 104–204, title VI, § 603(b)(3)(E)Sept. 26, 1996110 Stat. 2938 Pub. L. 105–34, title XV, § 1503(c)(2)(B)Aug. 5, 1997111 Stat. 1062 Pub. L. 107–204, title III, § 306(b)(3)July 30, 2002116 Stat. 783 Pub. L. 108–218, title IApr. 10, 2004118 Stat. 602 Pub. L. 109–280, title I, § 103(b)(2)Aug. 17, 2006120 Stat. 816 Pub. L. 110–233, title I, § 101(e)May 21, 2008122 Stat. 886 Pub. L. 110–458, title IDec. 23, 2008122 Stat. 5097 Pub. L. 111–3, title III, § 311(b)(1)(E)Feb. 4, 2009123 Stat. 70 Pub. L. 113–97, title I, § 102(b)(6)Apr. 7, 2014128 Stat. 1117 Pub. L. 113–235, div. O, title I, § 111(d)Dec. 16, 2014128 Stat. 2793 Pub. L. 117–328, div. T, title III, § 342(c)Dec. 29, 2022136 Stat. 5378(, , ; , , ; , , ; , §§ 9342(c), 9344, , , 1330–373; , (b), title VII, §§ 7881(b)(5)(B), (j)(2), (3), 7891(a)(1), 7894(f)(1), , , 2438, 2442, 2445, 2450; , , ; –(3), , ; , §§ 2, 3, , ; , , ; , (e)(2), , , 1952; , , ; , (d)(7), , ; , , ; , §§ 102(d), 103(b), 104(a)(2), , , 603, 606; , title II, § 202(b), (c), title V, §§ 502(a)(2), (b)(2), 507(b), 508(a)(2)(C), title IX, § 902(f)(2), , , 884, 885, 940, 941, 949, 951, 1039; , , ; , §§ 101(c)(1)(H), 102(b)(1)(H), (I), , , 5101; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

Section 405(a) of title 26 Pub. L. 98–369, div. A, title IV, § 491(a)July 18, 198498 Stat. 848, referred to in subsec. (b)(1), was repealed by , , .

section 1166 of this title section 1166(a) of this title Pub. L. 101–239, title VII, § 7891(d)(1)(A)(ii)(I)Dec. 19, 1989103 Stat. 2445Paragraphs (1) and (4) of , referred to in subsec. (c)(1), were redesignated as pars. (1) and (4) of by , , .

Section 1082 of this title Pub. L. 109–280, title I, § 101(a)Aug. 17, 2006120 Stat. 784 section 1082 of this title, referred to in subsec. (c)(3), was repealed and a new section 1082 was enacted by , (b), , , and, as so enacted, no longer contains a subsec. (d)(12)(E).

Section 1320b–14 of title 42 Pub. L. 104–226, § 1(a)Oct. 2, 1996110 Stat. 3033 section 1320b–14 of title 42 Pub. L. 106–554, § 1(a)(6) [title IX, § 911(a)(1)]Dec. 21, 2000114 Stat. 2763, referred to in subsec. (c)(11), was repealed by , , , and a new , which does not contain a subsec. (c)(8), was enacted by , , , 2763A–583.

Pub. L. 93–406 section 1001 of this titleThis chapter, referred to in subsec. (k), 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.

Codification

section 306(b)(3) of Pub. L. 107–204 section 7244(b)(3) of Title 15Another is classified to , Commerce and Trade.

Amendments

Pub. L. 117–328, § 342(c)(2)2022—Subsec. (a)(4). , substituted “section 1025(c) or 1032(a) of this title” for “1025(c) of this title”.

Pub. L. 117–328, § 342(c)(1)section 1025(a) of this title section 1032(a) of this title section 1025(a) of this titleSubsec. (c)(1). , substituted “, , or ” for “or ”.

Pub. L. 113–2352014—Subsec. (a)(11). added par. (11).

Pub. L. 113–97Subsec. (c)(10) to (12). redesignated par. (10) relating to ongoing consultation by the Secretary and the Secretary of Health and Human Services as par. (11) and added par. (12).

Pub. L. 111–3, § 311(b)(1)(E)(i)Pub. L. 110–233, § 101(e)(1)2009—Subsec. (a)(6). , which directed the substitution of “(8), or (9)” for “or (8)”, could not be executed because the words “or (8)” did not appear after the amendment by . See 2008 Amendment note below.

Pub. L. 111–3, § 311(b)(1)(E)(ii)Subsec. (c)(9), (10). , added par. (9) and redesignated former par. (9) as (10) relating to Secretarial enforcement authority relating to use of genetic information.

Pub. L. 110–233, § 101(e)(1)2008—Subsec. (a)(6). , substituted “(7), (8), or (9)” for “(7), or (8)”.

Pub. L. 110–233, § 101(e)(2)Subsec. (b)(3). , substituted “Except as provided in subsections (c)(9) and (a)(6) (with respect to collecting civil penalties under subsection (c)(9)), the Secretary” for “The Secretary”.

Pub. L. 110–458, § 102(b)(1)(H)Subsec. (c)(2). , substituted “1021(b)(1)” for “1021(b)(4)”.

Pub. L. 110–458, § 101(c)(1)(H)lsection 1021 of this title section 1144(e)(3) of this titlelsection 1021 of this title section 1082(b)(7)(F)(vi) of this title section 1144(e)(3) of this titleSubsec. (c)(4). , substituted “by any person of subsection (j), (k), or () of or .” for “by any person of subsection (j), (k), or () of , , or .”

Pub. L. 110–458, § 102(b)(1)(I)Subsec. (c)(8)(A). , inserted “plan” after “multiemployer”.

Pub. L. 110–233, § 101(e)(3)Subsec. (c)(9), (10). , added par. (9) and redesignated former par. (9) as (10).

Pub. L. 109–280, § 202(b)(1)2006—Subsec. (a)(6). , substituted “(6), (7), or (8)” for “(6), or (7)”.

Pub. L. 109–280, § 202(c)Subsec. (a)(8) to (10). , amended subsec. (a) by striking out “or” at end of par. (8), substituting “; or” for period at end of par. (9), and adding par. (10).

Pub. L. 109–280, § 508(a)(2)(C)section 1021(f) of this title section 1025(a) of this title section 1021(f) of this titleSubsec. (c)(1). , substituted “, or ” for “or ”.

Pub. L. 109–280, § 902(f)(2)section 1082(b)(7)(F)(vi) of this title section 1144(e)(3) of this title section 1082(b)(7)(F)(vi) of this titleSubsec. (c)(4). , which directed amendment of par. (4) by substituting “, , or ” for “or ”, was executed by making the substitution for “or 1082(b)(7)(F)(iv) of this title”, to reflect the probable intent of Congress.

Pub. L. 109–280, § 502(b)(2)lsection 1021 of this title section 1021 of this title, which directed amendment of par. (4) by substituting “subsection (j), (k), or () of ” for “section 1021(j) or (k) of this title”, was executed by making the substitution for “subsection (j) or (k) of ”, to reflect the probable intent of Congress.

Pub. L. 109–280, § 502(a)(2)section 1021 of this title, substituted “subsection (j) or (k) of ” for “section 1021(j)”.

Pub. L. 109–280, § 103(b)(2)section 1082(b)(7)(F)(iv) of this title section 1082(b)(7)(F)(vi) of this title, which directed amendment of par. (4) by substituting “section 1021(j) or 1082(b)(7)(F)(iv) of this title” for “”, was executed by making the substitution for “”, to reflect the probable intent of Congress.

Pub. L. 109–280, § 507(b)Subsec. (c)(7). , substituted “subsection (i) or (m) of section 1021” for “section 1021(i)”.

Pub. L. 109–280, § 202(b)(2)Subsec. (c)(8), (9). , (3), added par. (8) and redesignated former par. (8) as (9).

Pub. L. 108–218, § 103(b)section 1021(e)(1) of this title section 1021(f) of this title section 1021(e)(1) of this title2004—Subsec. (c)(1). , substituted “, , or ” for “or ”.

Pub. L. 108–218, § 102(d)section 1082(d)(12)(E) of this titleSubsec. (c)(3). , inserted “or who fails to meet the requirements of with respect to any person” after “1021(e)(2) of this title with respect to any person”.

Pub. L. 108–218, § 104(a)(2)section 1021(f)(1) of this titleSubsec. (c)(4). , amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The Secretary may assess a civil penalty of not more than $1,000 for each violation by any person of .”

Pub. L. 107–204, § 306(b)(3)(A)2002—Subsec. (a)(6). , substituted “(5), (6), or (7)” for “(5), or (6)”.

Pub. L. 107–204, § 306(b)(3)(B)Subsec. (c)(7), (8). , (C), added par. (7) and redesignated former par. (7) as (8).

Pub. L. 105–34, § 1503(d)(7)1997—Subsec. (a)(6). , substituted “(5), or (6)” for “or (5)”.

Pub. L. 105–34, § 1503(c)(2)(B)Subsec. (c)(6), (7). , added par. (6) and redesignated former par. (6) as (7).

Pub. L. 104–191, § 101(e)(2)(A)(i)ll1996—Subsec. (a)(6). , substituted “under paragraph (2), (4), or (5) of subsection (c) or under subsection (i) or ()” for “under subsection (c)(2) or (i) or () of this section”.

Pub. L. 104–204 section 1191b of this titleSubsec. (b)(3). made technical amendment to reference in original act which appears in text as reference to .

Pub. L. 104–191, § 101(b), added par. (3).

Pub. L. 104–191, § 101(e)(2)(B)Subsec. (c)(1). , inserted at end “For purposes of this paragraph, each violation described in subparagraph (A) with respect to any single participant, and each violation described in subparagraph (B) with respect to any single participant or beneficiary, shall be treated as a separate violation.”

Pub. L. 104–191, § 101(e)(2)(A)(ii)section 1021(f)(1) of this title section 1320b–14(c)(8) of title 42Subsec. (c)(4) to (6). , struck out “For purposes of this paragraph, each violation described in subparagraph (A) with respect to any single participant, and each violation described in subparagraph (B) with respect to any single participant or beneficiary, shall be treated as a separate violation. The Secretary and” after “.”, redesignated “the Secretary of Health and Human Services shall maintain such ongoing consultation as may be necessary and appropriate to coordinate enforcement under this subsection with enforcement under .” as par. (6) and inserted “The Secretary and” before “the Secretary of Health and Human Services”, and added par. (5).

Pub. L. 103–401, § 21994—Subsec. (a)(9). , added par. (9).

lPub. L. 103–401, § 3Subsec. ()(3)(B). , inserted “(or to provide the relief ordered pursuant to subsection (a)(9))” after “to restore all losses to the plan”.

Pub. L. 103–465Subsec. (m). added subsec. (m).

Pub. L. 103–66, § 4301(c)(1)1993—Subsec. (a)(7), (8). , added pars. (7) and (8).

Pub. L. 103–66, § 4301(c)(2)Subsec. (c)(4). , added par. (4).

Pub. L. 103–66, § 4301(c)(3)section 1021(f)(1) of this titleSubsec. (e)(1). , substituted in first sentence “fiduciary, or any person referred to in ” for “or fiduciary” and in second sentence “paragraphs (1)(B) and (7) of subsection (a)” for “subsection (a)(1)(B)”.

Pub. L. 101–508, § 12012(d)(2)(A)section 1021(e)(1) of this title section 1166 of this title1990—Subsec. (c)(1). , inserted “or ” after “”.

Pub. L. 101–508, § 12012(d)(2)(B)section 1021(e)(2) of this titleSubsec. (c)(3). , inserted “or who fails to meet the requirements of with respect to any person” after first reference to “beneficiary” and “or to such person” after second reference to “beneficiary”.

Pub. L. 101–239, § 7881(j)(2)1989—Subsec. (a)(6). , substituted “subsection (c)(2) or (i)” for “subsection (i)”.

Pub. L. 101–239, § 2101(b)l, inserted “or ()” after “subsection (i)”.

Pub. L. 101–239, § 7894(f)(1)Subsec. (b)(1). , substituted “respect” for “respct” before “to a violation” in introductory provisions.

Pub. L. 101–239, § 7891(a)(1), 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.

Pub. L. 101–239, § 7881(j)(3)Subsec. (c)(2). , inserted “against any plan administrator” after “civil penalty” and substituted “such plan administrator’s” for “a plan administrator’s”.

Pub. L. 101–239, § 7881(b)(5)(B)Subsec. (c)(3). , added par. (3).

Pub. L. 101–239, § 7891(a)(1)Subsec. (g)(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.

lPub. L. 101–239, § 2101(a)lSubsec. (). , added subsec. ().

Pub. L. 100–203, § 9344 section 4975(f)(4) of title 26 section 4975(f)(5) of title 26Subsec. (i). , amended second sentence generally. Prior to amendment, second sentence read as follows: “The amount of such penalty may not exceed 5 percent of the amount involved (as defined in ); except that if the transaction is not corrected (in such manner as the Secretary shall prescribe by regulation, which regulations shall be consistent with ) within 90 days after notice from the Secretary (or such longer period as the Secretary may permit), such penalty may be in an amount not more than 100 percent of the amount involved.”

Pub. L. 99–272 section 1166 of this title1986—Subsec. (c). inserted “(1) who fails to meet the requirements of paragraph (1) or (4) of with respect to a participant or beneficiary, or (2)”.

Pub. L. 96–364, § 306(b)(1)1980—Subsec. (b). , redesignated existing provisions as par. (1)(A) and (B) and added par. (2).

Pub. L. 96–364, § 306(b)(2)Subsec. (g). , redesignated existing provisions as par. (1), inserted exception for actions under paragraph (2), and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–235Dec. 31, 2014section 111(e) of Pub. L. 113–235 section 1021 of this titleAmendment by applicable with respect to plan years beginning after , see , set out as a note under .

Pub. L. 113–97Dec. 31, 2013section 3 of Pub. L. 113–97 section 401 of Title 26Amendment by applicable to years beginning after , see , set out as a note under , Internal Revenue Code.

Effective Date of 2009 Amendment

Pub. L. 111–3Apr. 1, 2009section 3 of Pub. L. 111–3 section 1396 of Title 42Amendment by effective , and applicable to child health assistance and medical assistance provided on or after that date, with certain exceptions, see , set out as an Effective Date note under , The Public Health and Welfare.

Effective Date of 2008 Amendment

Pub. L. 110–458 Pub. L. 109–280 section 112 of Pub. L. 110–458 section 72 of Title 26Amendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under , Internal Revenue Code.

Pub. L. 110–233, title I, § 101(f)(2)May 21, 2008122 Stat. 888

May 21, 2008“The amendments made by this section [amending this section and sections 1182 and 1191b of this title] shall apply with respect to group health plans for plan years beginning after the date that is 1 year after the date of enactment of this Act [].”

, , , provided that:

Effective Date of 2006 Amendment

section 103(b)(2) of Pub. L. 109–280Dec. 31, 2007section 103(c) of Pub. L. 109–280 section 1021 of this titleAmendment by applicable to plan years beginning after , with collective bargaining exception, see , set out as a note under .

Pub. L. 109–280 section 202(f) of Pub. L. 109–280 section 1082 of this titleAmendment by section 202(b), (c) of applicable with respect to plan years beginning after 2007, with special rules for certain notices and certain restored benefits, see , set out as a note under .

Pub. L. 109–280Dec. 31, 2007section 502(d) of Pub. L. 109–280 section 4980F of Title 26Amendment by section 502(a)(2), (b)(2) of applicable to plan years beginning after , see , set out as a note under , Internal Revenue Code.

section 507(b) of Pub. L. 109–280Dec. 31, 2006section 507(d)(1) of Pub. L. 109–280 section 1021 of this titleAmendment by applicable to plan years beginning after , see , set out as a note under .

section 508(a)(2)(C) of Pub. L. 109–280Dec. 31, 2006section 508(c) of Pub. L. 109–280 section 1025 of this titleAmendment by applicable to plan years beginning after , with special rule for collectively bargained agreements that were ratified on or before such date, see , set out as a note under .

Aug. 17, 2006section 902(g) of Pub. L. 109–280 section 401 of Title 26Amendment by section 902(f)(2) effective , see , set out as a note under , Internal Revenue Code.

Effective Date of 2004 Amendment

section 103(b) of Pub. L. 108–218Dec. 31, 2004section 103(d) of Pub. L. 108–218 section 1021 of this titleAmendment by applicable to plan years beginning after , see , set out as a note under .

Effective Date of 2002 Amendment

Pub. L. 107–204July 30, 2002section 7244(c) of Title 15Amendment by effective 180 days after , see , Commerce and Trade.

Effective Date of 1996 Amendments

Pub. L. 104–204Jan. 1, 1998section 603(c) of Pub. L. 104–204 section 1003 of this titleAmendment by applicable with respect to group health plans for plan years beginning on or after , see set out as a note under .

Pub. L. 104–191June 30, 1997section 101(g) of Pub. L. 104–191 section 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 a note under .

Effective Date of 1994 Amendments

Pub. L. 103–465Dec. 31, 1994section 761(b)(1) of Pub. L. 103–465 section 1056 of this titleAmendment by applicable to plan years beginning after , see , set out as a note under .

Pub. L. 103–401, § 5Oct. 22, 1994108 Stat. 4173

May 31, 1993“The amendments made by this Act [amending this section] shall apply to any legal proceeding pending, or brought, on or after .”

, , , provided that:

Effective Date of 1990 Amendment

Pub. L. 101–508 section 420 of title 26Nov. 5, 1990section 12012(e) of Pub. L. 101–508 section 1021 of this titleAmendment by applicable to qualified transfers under made after , see , set out as a note under .

Effective Date of 1989 Amendment

Pub. L. 101–239, title II, § 2101(c)Dec. 19, 1989103 Stat. 2123

Dec. 19, 1989“The amendments made by this section [amending this section] shall apply to any breach of fiduciary responsibility or other violation occurring on or after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 101–239 Pub. L. 100–203 section 7882 of Pub. L. 101–239 section 401 of Title 26Amendment by section 7881(b)(5)(B), (j)(2), (3) of effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, , §§ 9302–9346, to which such amendment relates, see , set out as a note under , Internal Revenue Code.

section 7891(a)(1) of Pub. L. 101–239 Pub. L. 99–514 section 7891(f) of Pub. L. 101–239 section 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 .

section 7894(f)(1) of Pub. L. 101–239 Pub. L. 93–406 section 7894(i) of Pub. L. 101–239 section 1002 of this titleAmendment by effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, , to which such amendment relates, see , set out as a note under .

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, § 9342(d)Dec. 22, 1987101 Stat. 1330–372

“(1)

In general .—

December 31, 1987The amendments made by this section [amending this section and sections 1023, 1024, and 1113 of this title] shall apply with respect to reports required to be filed after .

“(2)

Regulations .—

January 1, 1989The Secretary of Labor shall issue the regulations required to carry out the amendments made by subsection (c) [amending this section] not later than .”

, , , provided that:

Effective Date of 1986 Amendment

Pub. L. 99–272July 1, 1986section 10002(d) of Pub. L. 99–272 section 1161 of this titleAmendment by applicable to plan years beginning on or after , with special rule for collective bargaining agreements, see , set out as an Effective Date note under .

Effective Date of 1980 Amendment

Pub. L. 96–364Sept. 26, 1980section 1461(e) of this titleAmendment by effective , except as specifically provided, see .

Regulations

Pub. L. 110–233, title I, § 101(f)(1)May 21, 2008122 Stat. 888

May 21, 2008“The Secretary of Labor shall issue final regulations not later than 12 months after the date of enactment of this Act [] to carry out the amendments made by this section [amending this section and sections 1182 and 1191b of this title].”

, , , provided that:

Sept. 2, 1974section 1031 of this titleSecretary authorized, effective , to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see .

Pub. L. 109–280Applicability of Amendments by Subtitles A and B of Title I of

Pub. L. 109–280 Pub. L. 109–280 section 401 of Title 26For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of , set out as notes under , Internal Revenue Code.

Special Rule for Certain Benefits Funded Under an Agreement Approved by the Pension Benefit Guaranty Corporation

Pub. L. 109–280June 30, 2005section 206 of Pub. L. 109–280 section 412 of Title 26For applicability of amendment by section 202(b), (c) of to a multiemployer plan that is a party to an agreement that was approved by the Pension Benefit Guaranty Corporation prior to , and that increases benefits and provides for certain withdrawal liability rules, see , set out as a note under , Internal Revenue Code.

Pub. L. 103–401Effect of on Other Provisions

Pub. L. 103–401, § 4Oct. 22, 1994108 Stat. 4172

section 1001 of this title 29 U.S.C. 1132(a)“Nothing in this Act [amending this section and enacting provisions set out as notes under this section and ] shall be construed to limit the legal standing of individuals to bring a civil action as participants or beneficiaries under section 502(a) of the Employee Retirement Income Security Act of 1974 (), and nothing in this Act shall affect the responsibilities, obligations, or duties imposed upon fiduciaries by title I of the Employee Retirement Income Security Act of 1974 [this subchapter].”

, , , provided that:

Plan Amendments Not Required Until July 30, 2002

section 306(b) of Pub. L. 107–204July 30, 2002section 7244(b)(3) of Title 15For provisions directing that if any amendment made by requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , Commerce and Trade.

Plan Amendments Not Required Until January 1, 1994

section 4301 of Pub. L. 103–66Jan. 1, 1994section 4301(d) of Pub. L. 103–66 section 1021 of this titleFor provisions setting forth circumstances under which any amendment to a plan required to be made by an amendment made by shall not be required to be made before the first plan year beginning on or after , see , set out as an Effective Date of 1993 Amendment note under .