§ 1027. Retention of records

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 § 107 · 88 Stat. 829

   Enacted · 29 U.S.C. § 1027

   Pub. L. 93–406, title I, § 107, Sept. 2, 1974, 88 Stat. 850

   Source evidence

   Code source credit
   Pub. L. 93–406, title I, § 107, Sept. 2, 1974, 88 Stat. 850

   Enacted provision · exact public law section
   Sec. 107. retention of records Every person subject to a requirement to file any description 29 USC 1027. or report or to certify any information therefor under this title or who would be subject to such a requirement but for an exemption or simplified reporting requirement under section 104(a)(2) or (3) of this title shall maintain records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which the documents thus required may be verified, explained, or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than six years after the filing date of the documents based on the information which they contain, or six years after the date on which such documents would have been filed but for an exemption or simplified reporting requirement under section 104(a)(2) or (3).

2. 1997

   Pub. L. 105–34 title XV § 1503(d)(5) · 111 Stat. 788

   Struck · 29 U.S.C. § 1027

   Pub. L. 105–34 struck out “description or” after “requirement to file any”

   Source evidence

   Code amendment note
   Pub. L. 105–34 struck out “description or” after “requirement to file any”.

   Enacted provision · exact public law section
   (5) Section 107 of such Act (29 U.S.C. 1027) is amended by striking “description or”.

3. 2014

   Department of Commerce Appropriations Act, 2015

   Pub. L. 113–235 div. O title I § 111(c) · 128 Stat. 2130

   Inserted · 29 U.S.C. § 1027

   Pub. L. 113–235 inserted “(including the documents described in subparagraphs (E) through (I) of section 1021(k) of this title)” after “file any report” and “a copy of such report and” after “shall maintain”

   Source evidence

   Code amendment note
   Pub. L. 113–235 inserted “(including the documents described in subparagraphs (E) through (I) of section 1021(k) of this title)” after “file any report” and “a copy of such report and” after “shall maintain”.

   Enacted provision · exact public law section
   Sec. 111. The Secretary of Commerce may waive the requirement for bonds under 40 U.S.C. 3131 with respect to contracts for the construction, alteration, or repair of vessels, regardless of the terms of the contracts as to payment or title, when the contract is made under the Coast and Geodetic Survey Act of 1947 (33 U.S.C. 883a et seq.).

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

3 of 3 references resolved to an enrolled provision