Title 29 — Labor
Chapter 18 — Employee Retirement Income Security Program
§ 1371. Penalty for failure to timely provide required information
Statutory text
The corporation may assess a penalty, payable to the corporation, against any person who fails to provide any notice or other material information required under this subtitle, subtitle A, B, or C, or section 1083(k)(4) or 1085a(g)(4) of this title,,1 or any regulations prescribed under any such subtitle or such section, within the applicable time limit specified therein. Such penalty shall not exceed $1,000 for each day for which such failure continues.
Footnotes
- 1 So in original.
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.
Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title IV § 4071 · 88 Stat. 829
Enacted · 29 U.S.C. § 1371
Pub. L. 93–406, title IV, § 4071, as added Pub. L. 100–203, title IX, § 9314(c)(1), Dec. 22, 1987, 101 Stat. 1330–367
Source evidence
Code source credit
Pub. L. 93–406, title IV, § 4071, as added Pub. L. 100–203, title IX, § 9314(c)(1), Dec. 22, 1987, 101 Stat. 1330–367Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7881(i)(3)(B) · 103 Stat. 2106
Substituted · 29 U.S.C. § 1371
Pub. L. 101–239, § 7881(i)(3)(B), substituted “, subtitle A, B, or C, as section 1082(f)(4) or 1085b(e) of this title” for “or subtitle A, B, or C”
Inserted · 29 U.S.C. § 1371
Pub. L. 101–239, § 7881(i)(3)(B), inserted “or such section” after “such subtitle”
Source evidence
Code amendment note
Pub. L. 101–239, § 7881(i)(3)(B), substituted “, subtitle A, B, or C, as section 1082(f)(4) or 1085b(e) of this title” for “or subtitle A, B, or C” and inserted “or such section” after “such subtitle”.Enacted provision · exact public law section
(B) Section 4071 of ERISA is amended— (i) by striking “or subtitle A B, or C” and inserting “, subtitle A B, or C, as section 302(f)(4) or 307(e)”, and (ii) by inserting “or such section” after “such subtitle”.Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7881(g)(8) · 103 Stat. 2106
Changed · 29 U.S.C. § 1371
Pub. L. 101–239, § 7881(g)(8), made clarifying amendment to directory language of Pub. L. 100–203, § 9314(c)(1), resulting in no change in text
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 101–239, § 7881(g)(8), made clarifying amendment to directory language of Pub. L. 100–203, § 9314(c)(1), resulting in no change in text.Enacted provision · exact public law section
(8) Section 9314(c)(1) of the Pension Protection Act is amended by inserting “title IV of” after “Subtitle D of”.Pub. L. 109–280 title I § 108(b)(5) · 120 Stat. 780
Substituted · 29 U.S.C. § 1371
Pub. L. 109–280 substituted “1083(k)(4)” for “1082(f)(4)”
Source evidence
Code amendment note
Pub. L. 109–280 substituted “1083(k)(4)” for “1082(f)(4)”.Worker, Retiree, and Employer Recovery Act of 2008
Pub. L. 110–458 title I § 101(d)(1)(B) · 122 Stat. 5092
Substituted · 29 U.S.C. § 1371
Pub. L. 110–458 substituted “or section 1083(k)(4) of this title,” for “as section 1083(k)(4) or 1085b(e) of this title”
Source evidence
Code amendment note
Pub. L. 110–458 substituted “or section 1083(k)(4) of this title,” for “as section 1083(k)(4) or 1085b(e) of this title”.Enacted provision · exact public law section
(B) Section 4071 of ERISA 29 USC 1371. is amended by striking “as section 303(k)(4) or 307(e)” and inserting “or section 303(k)(4),”.Cooperative and Small Employer Charity Pension Flexibility Act
Pub. L. 113–97 title I § 102(b)(9) · 128 Stat. 1101
Substituted · 29 U.S.C. § 1371
Pub. L. 113–97 substituted “section 1083(k)(4) or 1085a(g)(4) of this title” for “section 1083(k)(4) of this title”
Source evidence
Code amendment note
Pub. L. 113–97 substituted “section 1083(k)(4) or 1085a(g)(4) of this title” for “section 1083(k)(4) of this title”.Enacted provision · exact public law section
(9) Section 4071.— Section 4071 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1371) is amended by striking “section 303(k)(4)” and inserting “section 303(k)(4) or 306(g)(4)”.Effective date note
Amendment by Pub. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Pub. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code.
5 of 7 references resolved to an enrolled provision · 2 partial
Editorial Notes
Amendments1989–2014 · 4 rounds
2014
Pub. L. 113–97 substituted “section 1083(k)(4) or 1085a(g)(4) of this title” for “section 1083(k)(4) of this title”.
2008
Pub. L. 110–458 substituted “or section 1083(k)(4) of this title,” for “as section 1083(k)(4) or 1085b(e) of this title”.
2006
Pub. L. 109–280 substituted “1083(k)(4)” for “1082(f)(4)”.
1989
Pub. L. 101–239, § 7881(i)(3)(B), substituted “, subtitle A, B, or C, as section 1082(f)(4) or 1085b(e) of this title” for “or subtitle A, B, or C” and inserted “or such section” after “such subtitle”.
Pub. L. 101–239, § 7881(g)(8), made clarifying amendment to directory language of Pub. L. 100–203, § 9314(c)(1), resulting in no change in text.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–97 applicable to years beginning after , see section 3 of Pub. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code.
Effective Date of 2008 Amendment
Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.
Effective Date of 2006 Amendment
Amendment by Pub. L. 109–280 applicable to plan years beginning after 2007, see section 108(e) of Pub. L. 109–280, set out as a note under section 1021 of this title.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Pub. L. 100–203, §§ 9302–9346, to which such amendment relates, see section 7882 of Pub. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.
Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.
Credits
1987–2014 · 5 acts
- 1987Pub. L. 93–406, title IV, § 4071, as added Pub. L. 100–203, title IX, § 9314(c)(1), , 101 Stat. 1330–367
- 1989amended Pub. L. 101–239, title VII, § 7881(g)(8), (i)(3)(B), , 103 Stat. 2442
- 2006Pub. L. 109–280, title I, § 108(b)(5), formerly § 107(b)(5), , 120 Stat. 820, renumbered Pub. L. 111–192, title II, § 202(a), , 124 Stat. 1297
- 2008Pub. L. 110–458, title I, § 101(d)(1)(B), , 122 Stat. 5099
- 2014Pub. L. 113–97, title I, § 102(b)(9), , 128 Stat. 1117.
Show as published
(Pub. L. 93–406, title IV, § 4071, as added Pub. L. 100–203, title IX, § 9314(c)(1), , 101 Stat. 1330–367; amended Pub. L. 101–239, title VII, § 7881(g)(8), (i)(3)(B), , 103 Stat. 2442; Pub. L. 109–280, title I, § 108(b)(5), formerly § 107(b)(5), , 120 Stat. 820, renumbered Pub. L. 111–192, title II, § 202(a), , 124 Stat. 1297; Pub. L. 110–458, title I, § 101(d)(1)(B), , 122 Stat. 5099; Pub. L. 113–97, title I, § 102(b)(9), , 128 Stat. 1117.)