§ 1003. Coverage

Footnotes

1. 1 See References in Text note below.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1974

   Employee Retirement Income Security Act of 1974

   Pub. L. 93–406 title I § 4 · 88 Stat. 829

   Enacted · 29 U.S.C. § 1003

   Pub. L. 93–406, title I, § 4, Sept. 2, 1974, 88 Stat. 839

   Source evidence

   Code source credit
   Pub. L. 93–406, title I, § 4, Sept. 2, 1974, 88 Stat. 839

   Enacted provision · exact public law section
   Sec. 4. coverage (a) Except as provided in subsection (b) and in sections 29 USC 1003. Post, pp. 852, 868 874. 201, 301, and 401, this title 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) The provisions of this title shall not apply to any employee benefit plan if— (1) such plan is a governmental plan (as defined in section 3(32)); (2) such plan is a church plan (as defined in section 3(33)) with respect to which no election has been made under section 410(d) of the Internal Revenue Code of 1954; Post, p. 898. (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) such plan is an excess benefit plan (as defined in section 3(36)) and is unfunded.

2. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7891(a)(1) · 103 Stat. 2106

   Substituted · 29 U.S.C. § 1003(b)(2)

   Pub. L. 101–239 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

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 101–239 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.

   Enacted provision · exact public law section
   (1) Titles I, III, and IV of ERISA (other than sections 3(37)(E), 29 USC 1001 et seq. 301(a)(7), and 308, the last sentence of section 408(d), and sections 414(c), 4001(a)(3)(ii), and 4303) are each amended by striking “Internal Revenue Code of 1954” each place it appears and inserting “Internal Revenue Code of 1986”.

3. 1996

   Pub. L. 104–191 title I § 101(d) · 110 Stat. 1936

   Inserted · 29 U.S.C. § 1003(b)

   Pub. L. 104–191 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 section 1191b(b)(2) of this title) solely by reason of health insurance coverage (as defined in section 1191b(b)(1) of this title) provided by such issuer in connection with a group health plan (as defined in section 1191b(a)(1) of this title) if the provisions of this subchapter do not apply to such group health plan.”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 104–191 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 section 1191b(b)(2) of this title) solely by reason of health insurance coverage (as defined in section 1191b(b)(1) of this title) provided by such issuer in connection with a group health plan (as defined in section 1191b(a)(1) of this title) if the provisions of this subchapter do not apply to such group health plan.”

   Enacted provision · exact public law section
   (d) Treatment Of Health Insurance Issuers Offering Health Insurance Coverage to Noncovered Plans.— Section 4(b) of such Act (29 U.S.C. 1003(b)) is amended by adding at the end (after and below paragraph (5)) the following: “The provisions of part 7 of subtitle B shall not apply to a health insurance issuer (as defined in section 706(b)(2)) solely by reason of health insurance coverage (as defined in section 706(b)(1)) provided by such issuer in connection with a group health plan (as defined in section 706(a)(1)) if the provisions of this title do not apply to such group health plan.”.

4. 1996

   Newborns’ and Mothers’ Health Protection Act of 1996

   Pub. L. 104–204 title VI § 603(b)(3)(A) · 110 Stat. 2874

   Changed · 29 U.S.C. § 1003(b)

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

   Source evidence

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

   Enacted provision · exact public law section
   (A) in the last sentence of section 4(b), by striking “section 706(b)(2)”, “section 706(b)(1)”, and “section 706(a)(1)” and inserting “section 733(b)(2)”, “section 733(b)(1)”, and “section 733(a)(1)”, respectively;

5. 2001

   Pub. L. 107–16 § 602(b)(2) · 115 Stat. 38

   Inserted · 29 U.S.C. § 1003(a)

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

   Source evidence

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

   Enacted provision · exact public law section
   (2) Conforming amendment.— Section 4(a) of such Act (29 U.S.C. 1003(a)) is amended by inserting “or (c)” after “subsection (b)”.

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

6. 2001

   Pub. L. 107–16 § 602(b)(1) · 115 Stat. 38

   Added · 29 U.S.C. § 1003(c)

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

   Source evidence

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

   Enacted provision · exact public law section
   (1) In general.— Section 4 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1003) is amended by adding at the end the following new subsection: “(c) If a pension plan allows an employee to elect to make voluntary employee contributions to accounts and annuities as provided in section 408(q) of the Internal Revenue Code of 1986, 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 title other than section 403(c), 404, or 405 (relating to exclusive benefit, and fiduciary and cofiduciary responsibilities).”.

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

7. 2002

   Job Creation and Worker Assistance Act of 2002

   Pub. L. 107–147 title IV § 411(i)(2) · 116 Stat. 21

   Inserted · 29 U.S.C. § 1003(c)

   Pub. L. 107–147 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 section 408(k) of title 26.” at end

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 107–147 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 section 408(k) of title 26.” at end.

   Enacted provision · exact public law section
   (2) Section 4(c) of Employee Retirement Income Security Act of 1974 is amended— 29 USC 1003. (A) by inserting “and part 5 (relating to administration and enforcement)” before the period at the end, and (B) by adding at the end the following new sentence: “Such provisions shall apply to such accounts and annuities Applicability. in a manner similar to their application to a simplified employee pension under section 408(k) of the Internal Revenue Code of 1986.”.

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

7 of 7 references resolved to an enrolled provision