§ 1028. Reliance on administrative interpretations

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 § 108 · 88 Stat. 829

   Enacted · 29 U.S.C. § 1028

   Pub. L. 93–406, title I, § 108, Sept. 2, 1974, 88 Stat. 850

   Source evidence

   Code source credit
   Pub. L. 93–406, title I, § 108, Sept. 2, 1974, 88 Stat. 850

   Enacted provision · exact public law section
   Sec. 108. reliance on administrative interpretations In any criminal proceeding under section 501 based on any 29 USC 1028. Post, p. 891. Post, p. 888. act or omission in alleged violation of this part or section 412, no person shall be subject to any liability or punishment for or on account of the failure of such person to (1) comply with this part or section 412, if he pleads and proves that the act of omission complained of was in good faith, in conformity with, and in reliance on any regulation or written ruling of the Secretary, or (2) publish and file any information required by any provision of this part if he pleads and proves that he published and filed such information in good faith, and in conformity with any regulation or written ruling of the Secretary issued under this part regarding the filing of such reports. Such a defense, if established, shall be a bar to the action or proceeding, notwithstanding that (A) after such act or omission, such interpretation or opinion is modified or rescinded or is determined by judicial authority to be invalid or of no legal effect, or (B) after publishing or filing the plan description, annual reports, and other reports required by this title, such publication or filing is determined by judicial authority not to be in conformity with the requirements of this part.

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

2. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7894(b)(7) · 103 Stat. 2106

   Substituted · 29 U.S.C. § 1028

   Pub. L. 101–239 substituted “act or omission” for “act of omission” before “complained of”

   Source evidence

   Code amendment note
   Pub. L. 101–239 substituted “act or omission” for “act of omission” before “complained of”.

   Enacted provision · exact public law section
   (7) Section 108 of ERISA is amended by striking “act of omission” and inserting “act or omission”.

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

3. 1997

   Pub. L. 105–34 title XV § 1503(d)(6) · 111 Stat. 788

   Substituted · 29 U.S.C. § 1028

   Pub. L. 105–34, which directed the amendment of cl. (2)(B) by substituting “annual reports” for “plan descriptions, annual reports,”, was executed by making the substitution for “plan description, annual reports,” to reflect the probable intent of Congress

   Source evidence

   Code amendment note
   Pub. L. 105–34, which directed the amendment of cl. (2)(B) by substituting “annual reports” for “plan descriptions, annual reports,”, was executed by making the substitution for “plan description, annual reports,” to reflect the probable intent of Congress.

   Enacted provision · exact public law section
   (6) Section 108(2)(B) of such Act (29 U.S.C. 1028(2)(B)) is amended by striking “plan descriptions, annual reports,” and inserting “annual reports”.

3 of 3 references resolved to an enrolled provision