Legislative History of the Employee Retirement Income Security Act of 1974

Because indexing techniques vary according to such factors as the
purpose to be served, the nature of the subject matter indexed, and
the conceptions of persons who do the indexing, the following ex-
planatory notes on the indexes published herein should be helpful to
their users.

The indexes were developed to facilitate use of the basic legislative
documents in assisting to determine the Congressional intent under-
lying various provisions of the Employee Retirement Income Security
Act of 1974 (ERISA). This orientation and the complex nature of
the legislation resulted in two basic design features. First, the index
headings are fashioned primarily to describe subjects or concepts
rather than specific legislative provisions or key words. This was nec-
essary to encompass the wide range of proposals, discussions, and mod-
ifications leading to the provisions enacted in ERISA. Thus, it may be
necessary on occasion for the index user to relate a provision of
ERISA or of a forerunner bill having a certain heading to an index
heading stated a different way.

The second basic design feature is that subjects or concepts generally
are referenced to single index headings. In other words, where multiple
index headings for a particular subject could be used, only one heading
is used for giving page references. Thus, once the user determines
that he has found a heading covering his subject, he need not be
concerned that some other heading might also cover the subject with
possibly a difference in the page references. The "see" cross references
are used to help in finding the correct heading. The "see also" cross
references are used to indicate that there is a closely related heading.
Other points on the approach and techniques used in the indexes
follow.

1. There are nine basic indexes covering broad subject areas, as
follow:

Definitions

Reporting and Disclosure

Participation and Vesting
Funding

Fiduciary Responsibility

Termination Insurance

Enforcement

Internal Revenue Code

Miscellaneous

2. The documents indexed are limited to bills, reports, the "bill" print of broad amendments such as those in the nature of a substitute, and floor debates. At the end of these explanatory notes is a list of such documents printed in this legislative history. The list is annotated as to several documents which, in whole or in part, are not indexed for the purpose of avoiding duplication. For example, H.R. 4200 as passed by the Senate is not indexed because the same legislation became the Senate amendment to H.R. 2. Also, for example, the substitute bill printed in the Conference Report is not indexed because of its close similarity to the final law. In addition, prints in committee reports of the Welfare and Pension Plans Disclosure Act as it would be changed are not indexed.

While certain substantive amendments are not indexed as to the "bill" print, they are indexed as to the floor consideration on them. Technical, clerical, and conforming changes generally are not indexed where they are not described in the documents as to their subject matter.

3. The index titled Internal Revenue Code covers only matters related to the Internal Revenue Code of 1954, as amended, which do not fall within one of the other indexes.

4. The index titled Definitions covers definitions regardless of the subject area to which they pertain. As a rule, there are no cross references from the other indexes to the Definitions index. Also, definitions which seemed to have been used solely for convenience in drafting are omitted. An example would be where "Secretary" is defined to mean "Secretary of Labor." Another example would be where a term is defined solely for purposes of the provision immediately preceding the definition.

5. Certain index headings include page references only where there is broad treatment or application of the matter in the documents. These headings are:

Effective dates;

Need for . . . ;
Plans covered;
Previous law;

Regulations/rules, general authority.

Instances of narrow treatment or application, to the extent they occur in the documents, generally are not indexed separately, but may be found within the page references given under the index heading covering the particular subject to which they pertain. For example, a page reference to ERISA section 505, regarding authority to issue regulations under Title I, is included under the "regulations" main heading in the Reporting and Disclosure index, Participation and Vesting index, etc.; specific authority to issue regulations regarding the filing of annual reports may be found within the page references given under "Annual report or return-filing requirements" in the Reporting and Disclosure index.

6. The index heading "Previous law" refers to discussions or statements about the status of law before ERISA. Therefore, the refer

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