Employee Retirement Income Security Act, 1974: Public Law 93-406 (H.R. 2).

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Alternative methods of compliance Sec 111 Repeal and effective date
851
PART 2PARTICIPATION AND VESTING Sec 201 Coverage
852
Minimum participation standards
853
Minimum vesting standards
854
Effective dates__
857
Benefit accrual requirements
858
Joint and survivor annuity requirement
862
Other provisions relating to form and payment of benefits
864
37
865
Plans maintained by more than one employer predecessor plans and employer groups
866
Effective dates
867
PART 3FUNDING Sec 301 Coverage
868
Minimum funding standards
869
Variance from minimum funding standard
872
Extension of amortization periods Sec 305 Alternative minimum funding standard
873
TITLE IPROTECTION OF EMPLOYEE BENEFIT RIGHTSContinued PART 4FIDUCIARY RESPONSIBILITYContinued Page
874
Establishment of plan
875
Establishment of trust
876
Fiduciary duties
877
Liability for breach by cofiduciary
878
Prohibited transactions
879
10 percent limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
880
Exemptions from prohibited transactions
883
Liability for breach of fiduciary duty Sec 410 Exculpatory provisions insurance
886
Prohibition against certain persons holding certain positions
887
Bonding
888
Limitation on actions Sec 414 Effective date
889
PART 5ADMINISTRATION AND ENFORCEMENT Sec 501 Criminal penalties Sec 502 Civil enforcement
891
Claims procedure Sec 504 Investigative authority Sec 505 Regulations
893
Other agencies and departments Sec 507 Administration
894
Criminal penalties 63
895
Separability provisions 67
896
Effect on other laws
897
TITLE IIAMENDMENTS TO THE INTERNAL REVENUE CODE RELATING TO RETIREMENT PLANS Sec 1001 Amendment of Internal Reven...
898
Minimum vesting standards គឺមិនមានផ 86
901
Duties of Secretary of Health Education and Welfare
119
Effective dates___
120
PART 4DECLARATORY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS Sec 1041 Tax Court procedure
121
PART 5INTERNAL REVENUE SERVICE Sec 1051 Establishment of Office
123
Authorization of appropriations___
124
Deduction for retirement savings
130
Prohibited transactions
143
Limitations on benefits and contributions_
149
Taxation of certain lump sum distributions_
164
Certain armed forces survivor annuities
155
Taxation of certain lump sum distributions
159
Salary reduction regulations
164
Rules for certain negotiated plans
166
Certain armed forces survivor annuities
165
TITLE IIIJURISDICTION ADMINISTRATION ENFORCEMENT
167
Procedures in connection with prohibited transactions Sec 3004 Coordination between the Department of the Treasury and the De partment of Labor
170
Subtitle BJoint Pension Task Force Studies PART 1JOINT PENSION TASK FORCE Sec 3021 Establishment Sec 3022 Duties PART 2OTHER STUDI...
170
Protection for employees under Federal procurement construction and research contracts and grants
172
Subtitle CEnrollment of Actuaries
174
Amendment of Internal Revenue Code TITLE IVPLAN TERMINATION INSURANCE Subtitle APension Benefit Guaranty Corporation Sec 4001 D...
175
Investigatory authority cooperation with other agencies civil actions
178
Plans covered_
180
Establishment of pension benefit guaranty funds
181
Premium rates
182
Payment of premiums
185
Report by the corporation Sec 4009 Portability assistance Subtitle BCoverage Sec 4021 Plans covered
186
Benefits guaranteed
188
Contingent liability coverage
191
more than one employer
203
Annual report of plan administrator_
204
Subtitle EAmendments to Internal Revenue Code of 1954 Effective Dates Sec 4081 Amendments to Internal Revenue Code of 1954
205
Effective date special rules
206
APPENDIX Joint Explanatory Statement of the Committee of Conference excerpt from the conference report S Rept 931090
209
Summary of the Act prepared by the Congressional Research Service Library of Congress Sept 19 1974
347

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149 ÆäÀÌÁö - The 120 day period referred to in paragraph (1) shall be computed by excluding — (A) the days on which either House is not in session because of an adjournment of more than 3 days to a day certain or an adjournment of the Congress sine die, and (B) any Saturday and Sunday, not excluded under subparagraph (A), when either House is not in session.
833 ÆäÀÌÁö - labor organization" means any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work.
895 ÆäÀÌÁö - If any provision of this Act, or the application of such provision to any person or circumstances, shall be held invalid, the remainder of this Act, or the application of such provision to "persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. "SeC. 17. This Act may be cited as the 'National Labor Relations Act.
198 ÆäÀÌÁö - ... with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims...
165 ÆäÀÌÁö - Act, and for other purposes, submit the following joint statement to the House and the Senate in explanation of the effect...
897 ÆäÀÌÁö - Except as provided in subsection (b) of this section, the provisions of this title and title IV shall supersede any and all State laws insofar as they may now or hereafter relate to any employee benefit plan described in section 4(a) and not exempt under section 4(b).
150 ÆäÀÌÁö - Treasury, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The...
149 ÆäÀÌÁö - ... (A) When the committee has reported, or has been discharged from further consideration of, a resolution, it shall be at any time thereafter in order (even though a previous motion to the same effect has been disagreed to) to move to proceed to the consideration of the resolution.
149 ÆäÀÌÁö - Debate on the resolution shall be limited to not more than two hours, which shall be divided equally between those favoring and those opposing the resolution. A motion further to limit debate shall not be debatable.
895 ÆäÀÌÁö - Act, or the application thereof to any person or circumstance, is held invalid, the remainder of this Act, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby. SEC. 31. This Act may be cited as the "United States Housing Act of 1937.

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