Erisa Section 102

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The summary plan description must accurately reflect the contents of the plans as of the date not earlier than 120 days prior to the date such summary plan description is disclosed.

Erisa section 102. Erisa section 102 b describes the types of information specifically required to be included in the spd. For example the fiduciary duty provisions of erisa section 404 are found in title 29 section 1104. 101 239 effective except as otherwise provided as if originally included in the provision of the employee retirement income security act of 1974 pub.

The employee retirement income security act of 1974 erisa is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans. Proposed revisions and final rule. Erisa requires plans to provide participants with plan information including important information about plan features and funding.

A summary plan description described in section 1022 a 1 of this title. Every person subject to a requirement to file any report including the documents described in subparagraphs e through i of section 1021 k of this title or to certify any information therefor under this subchapter or who would be subject to such a requirement but for an exemption or simplified reporting requirement under section 1024 a 2 or 3 of this title shall maintain a copy of such report and records on the matters of which disclosure is required which will provide in. Section 102 of the act specifies information that must be included in the summary plan description.

Amendment by section 7894 b 5 of pub. Sets minimum standards. The employee retirement income security act of 1974 erisa is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.

B reports to be filed with secretary of laborthe administrator shall in accordance with section 1024 a of this title file with the secretary. Unfortunately the mismatch cannot be translated by simply adding 700 to the erisa section number though that s true for the fiduciary duty provisions. The department has previously issued guidance concerning the required contents of summary plan descriptions in regulations at 29 cfr 2520 102 3.

93 406 to which such amendment relates see section 7894 i of pub. The transfers provided for in section 102 of this plan shall not affect the ability of the secretary of the treasury subject to the provisions of title iii of erisa relating to jurisdiction administration and enforcement a to audit plans and employers and to enforce the excise tax provisions of subsections 4975 a and 4975 b of the code to exercise the authority set forth in subsections 502 b 1 and 502 h of erisa or to exercise the authority set forth in title iii of erisa.

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