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Title 29 — Labor

Chapter 18 — Employee Retirement Income Security Program

§ 1346. Reports to trustee

Statutory text

The corporation and the plan administrator of any plan to be terminated under this subtitle shall furnish to the trustee such information as the corporation or the plan administrator has and, to the extent practicable, can obtain regarding—

(1)

the amount of benefits payable with respect to each participant under a plan to be terminated,

(2)

the amount of basic benefits guaranteed under section 1322 or 1322a of this title which are payable with respect to each participant in the plan,

(3)

the present value, as of the time of termination, of the aggregate amount of basic benefits payable under section 1322 or 1322a of this title (determined without regard to section 1322b of this title),

(4)

the fair market value of the assets of the plan at the time of termination,

(5)

the computations under section 1344 of this title, and all actuarial assumptions under which the items described in paragraphs (1) through (4) were computed, and

(6)

any other information with respect to the plan the trustee may require in order to terminate the plan.

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. Employee Retirement Income Security Act of 1974

    Pub. L. 93–406 title IV § 4046 · 88 Stat. 829

    Enacted · 29 U.S.C. § 1346

    Pub. L. 93–406, title IV, § 4046, Sept. 2, 1974, 88 Stat. 1028

    Source evidence

    Code source credit
    Pub. L. 93–406, title IV, § 4046, Sept. 2, 1974, 88 Stat. 1028

    Enacted provision · exact public law section
    Sec. 4046. reports to trustee The corporation and the plan administrator of any plan 29 USC 1346. to be terminated under this subtitle shall furnish to the trustee such information as the corporation or the plan administrator has and, to the extent practicable, can obtain regarding— (1) the amount of benefits payable with respect to each participant under a plan to be terminated, (2) the amount of benefits guaranteed under section 4022 which are payable with respect to each participant in the plan, (3) the present value, as of the time of termination, of the aggregate amount of benefits payable under section 4022 (determined without regard to section 4022(b)(5)), (4) the fair market value of the assets of the plan at the time of termination, (5) the computations under section 4044, and all actuarial assumptions under which the items described in paragraphs (1) through (4) were computed, and (6) any other information with respect to the plan the trustee may require in order to terminate the plan.

  2. Multiemployer Pension Plan Amendments Act of 1980

    Pub. L. 96–364 § 403(e)(1) · 94 Stat. 1208

    Inserted · 29 U.S.C. § 1346(2)

    Pub. L. 96–364, § 403(e)(1), inserted “basic” before “benefits” and “or 1322a” after “1322”

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 96–364, § 403(e)(1), inserted “basic” before “benefits” and “or 1322a” after “1322”.

    Enacted provision · exact public law section
    (1) in paragraphs (2) and (3)— (A) by inserting “or 4022A” after “4022”; and (B) by inserting “basic” before “benefits”; and

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

  3. Multiemployer Pension Plan Amendments Act of 1980

    Pub. L. 96–364 § 403(e) · 94 Stat. 1208

    1. Inserted · 29 U.S.C. § 1346(3)

      Pub. L. 96–364, § 403(e), inserted “basic” before “benefits” and “or 1322a” after “1322”

    2. Substituted · 29 U.S.C. § 1346(3)

      Pub. L. 96–364, § 403(e), substituted “1322b” for “1322(b)(5)”

    Source evidence

    Code amendment note
    Par. (3). Pub. L. 96–364, § 403(e), inserted “basic” before “benefits” and “or 1322a” after “1322”, and substituted “1322b” for “1322(b)(5)”.

    Enacted provision · exact public law section
    (e) Section 4046 is amended— 29 USC 1346. (1) in paragraphs (2) and (3)— (A) by inserting “or 4022A” after “4022”; and (B) by inserting “basic” before “benefits”; and (2) in paragraph (3), by striking out “4022(b)(5)” and inserting in lieu thereof “4022B”.

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

4 of 4 references resolved to an enrolled provision

Editorial Notes

Amendments

1980—Par. (2). Pub. L. 96–364, § 403(e)(1), inserted “basic” before “benefits” and “or 1322a” after “1322”.

Par. (3). Pub. L. 96–364, § 403(e), inserted “basic” before “benefits” and “or 1322a” after “1322”, and substituted “1322b” for “1322(b)(5)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–364 effective , except as specifically provided, see section 1461(e) of this title.

Credits

1974–1980 · 2 acts
  1. 1974Pub. L. 93–406, title IV, § 4046, , 88 Stat. 1028
  2. 1980Pub. L. 96–364, title IV, § 403(e), , 94 Stat. 1301.
Show as published

(Pub. L. 93–406, title IV, § 4046, , 88 Stat. 1028; Pub. L. 96–364, title IV, § 403(e), , 94 Stat. 1301.)

Parsed from the official OLRC USLM XML in data/usc_all/usc29.xml · release point 119-108 · OLRC build 2026-04-17

USLM identifier /us/usc/t29/s1346