Reorganization Plan.

2,609 words·~12 min read·/statutes-at-large/vol-92/reorganization-plan-p3790·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

92 STAT. 3790 REORGANIZATION PLAN NO. 4 of 197811As amended September 20, 1978. *Prepared by the President and transmitted to the Senate and the House of Representatives in Congress assembled, August 10. 1978, pursuant to the provisions of Chapter 9 of Title 5 of the United Stales Code*.11As amended September 20, 1978. [5 USC app; 29 USC 1001](/us/usc/t5/app/1001) note.**Employee Retirement Income Security Act Transfers** Section 101. *Transfer to the Secretary of the Treasury*.

Except as otherwise provided in Sections 104 and 106 of this Plan, all authority of the Secretary of Labor to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of the Treasury:

(a)regulations, rulings, opinions, variances and waivers under Parts 2 and 3 of Subtitle B of Title I and subsection 1012(c) of Title II of the Employee Retirement [29 USC 1051, 1081](/us/usc/t29/s1051/1081).[26 USC 411](/us/usc/t26/s411) note.[29 USC 1051, 1053, 1059, 1081](/us/usc/t29/s1051/1053/1059/1081).[26 USC 404, 410–413](/us/usc/t26/s404/410/411/412/413).Income Security Act of 1974 (29 U.S.C. 1001 note) (hereinafter referred to as “ERISA”), EXCEPT for sections and subsections 201, 203(a)(3)(B), 209, and 301(a) of ERISA;

(b)such regulations, rulings, and opinions which are granted to the Secretary of Labor under Sections 404, 410, 411, 412, and 413 of the Internal Revenue Code of 1954, as amended, (hereinafter referred to as the “Code”), EXCEPT for subsection 411(a)(3)(B) of the Code and the definitions of “collectively bargained plan” and “collective bargaining agreement” contained in subsections 404 (a)(1)(B) and (a)(1)(C), 410 (b)(2)(A) and (b)(2)(B), and 413(a)(1) of the Code; and

(c)regulations, rulings, and opinions under subsections 3(19), 3(22), 3(23), [29 USC 1102](/us/usc/t29/s1102).3(24), 3(25), 3(27), 3(28). 3(29). 3(30), and 3(31) of Subtitle A of Tide I of ERISA. Section 102. *Transfers to the Secretary of Labor*. Except as otherwise provided in Section 105 of this Plan, all authority of the Secretary of the Treasury to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of Labor:

(a)regulations, rulings, opinions, and exemptions under section 4975 of the [26 USC 4975](/us/usc/t26/s4975).Code, EXCEPT for

(i)subsections 4975 (a), (b), (c)(3), (d)(3), (e)(1), and (e)(7) of the Code;

(ii)to the extent necessary for the continued enforcement of subsections 4975

(a)and

(b)by the Secretary of the Treasury, subsections 4975(f)(1), (f)(2), (f)(4), (f)(5) and (f)(6) of the Code; and

(iii)exemptions with respect to transactions that are exempted by subsection 404(c) of ERISA from the [29 USC 1104](/us/usc/t29/s1104).[26 USC 4975](/us/usc/t26/s4975) note.provisions of Part 4 of Subtitle B of Title 1 of ERISA; and

(b)regulations, rulings, and opinions under subsection 2003(c) of ERISA, EXCEPT for subsection 2003(c)(1)(B). Section 103. *Coordination Concerning Certain Fiduciary Actions*. In the case of fiduciary actions which are subject to Part 4 of Subtitle B of Tide I of ERISA, the Secretary of the Treasury shall notify the Secretary of Labor prior to the time of commencing any proceeding to determine whether the action violates the exclusive benefit rule of subsection 401(a) of the Code, but not later than prior [26 USC 401](/us/usc/t26/s401).to issuing a preliminary notice of intent to disqualify under that rule, and the92 STAT. 3791 Secretary of the Treasury shall not issue a determination that a plan or trust does not satisfy the requirements of subsection 401(a) by reason of the exclusive benefit rule of subsection 401(a), unless within 90 days after the dale on which the Secretary of the Treasury notifies the Secretary of Labor of pending action, the Secretary of Labor certifies that he has no objection to the disqualification or the Secretary of Labor fails to respond to the Secretary of the Treasury. The requirements of this paragraph do not apply in the case of any termination or jeopardy assessment under sections 6851 or 6861 of the Code that has been approved in advance by the[26 USC 6851, 6861](/us/usc/t26/s6851/6861). Commissioner of Internal Revenue, or, as delegated, the Assistant Commissioner for Employee Plans and Exempt Organizations. Section 104. *Enforcement by the Secretary of Labor*. The transfers provided for in Section 101 of this Plan shall not affect the ability of the Secretary of Labor, subject to the provisions of Title III of ERISA relating to[29 USC 1201](/us/usc/t29/s1201). jurisdiction, administration, and enforcement, to engage in enforcement under Section 502 of ERISA[29 USC 1132](/us/usc/t29/s1132). or to exercise the authority set forth under Title III of ERISA, including the ability to make interpretations necessary to engage in such enforcement or to exercise such authority. However, in bringing such actions and in exercising such authority with respect to Pans 2 and 3 of Subtitle B of Title I[29 USC 1051, 1081](/us/usc/t29/s1051/1081). of ERISA and any definitions for which the authority of the Secretary of Labor is transferred to the Secretary of the Treasury as provided in Section 101 of this Plan, the Secretary of Labor shall be bound by the regulations, rulings, opinions, variances, and waivers issued by the Secretary of the Treasury. Section 105. *Enforcement by the Secretary of the Treasury*. The transfers provided for in Section 102 of this Plan shall not affect the ability of the Secretary of the Treasury, subject to the provisions of Title III of ERISA relating to jurisdiction, administration, and enforcement,

(a)to audit plans and employers and to enforce the excise tax provisions of subsections 4975(a) and 4975(b) of the Code, to exercise the authority set forth in subsections 502(b)(1) and 502(h) of ERISA,[26 USC 4975](/us/usc/t26/s4975). or to exercise the authority set forth in Title III of ERISA, including the ability to make interpretations necessary to audit, to enforce such taxes, and to exercise such authority; and

(b)consistent with the coordination requirements under Section 103 of this Plan, to disqualify, under section 401 of the Code, a plan subject to Part 4 of Subtitle B of Title I of ERISA, including the ability to make the interpretations necessary to make such disqualification. However, in enforcing such excise taxes and, to the extent applicable, in disqualifying such plans the Secretary of the Treasury shall be bound by the regulations, rulings, opinions, and exemptions issued by the Secretary of Labor pursuant to the authority transferred to the Secretary of Labor as provided in Section 102 of this Plan. Section 106. *Coordination for Section 101 Transfers*.

(a)The Secretary of the Treasury shall not exercise the functions transferred pursuant to Section 101 of this Plan to issue in proposed or final form any of the documents described in subsection

(b)of this Section in any case in which such documents would significantly impact on or substantially affect collectively bargained plans unless, within 100 calendar days after the Secretary of the Treasury notifies the Secretary of Labor of such proposed action, the Secretary of Labor certifies that he has no objection or he fails to respond to the Secretary of the Treasury. The fact of such a notification, except for such notification for documents described in subsection (b)(iv) of this Section, from the Secretary of the Treasury to the Secretary of Labor shall be announced by the Secretary of Labor to the public within ten days following the date of receipt of the notification by the Secretary of Labor.

(b)The documents to which this Section applies are:

(i)amendments to regulations issued pursuant to subsections 202(a)(3), 203(b)(2) and (3)(A), 204(b)(3) (A), (C), and (E). and 210(a)(2) of ERISA, and[29 USC 1053, 1054, 1060](/us/usc/t29/s1053/1054/1060).92 STAT. 3792 subsections 410(a)(3) and 411 (a)(5), (6)(A), and (b)(3) (A). (C). and (E). 413 (b)(4) and (c)(3) and 414(f) of the Code;

(ii)[26 USC 410, 411, 413, 414](/us/usc/t26/s410/411/413/414).[29 USC 1054, 1082, 1084](/us/usc/t29/s1054/1082/1084).[26 USC 411, 412](/us/usc/t26/s411/412). regulations issued pursuant to subsections 204(b)(3)(D), 302(c)(8), and 304

(a)and (b)(2)(A) of ERISA, and subsections 411(b)(3)(D). 412 (c)(8), (e), and (f)(2)(A) of the Code; and

(iii)revenue rulings (within the meaning of 26 CFR Section 601.201(a)(6)), revenue procedures, and similar publications, if the rulings, procedures and publications are issued under one of the statutory provisions listed tn

(i)and

(ii)of this subsection; and

(iv)rulings (within the meaning of 26 CFR Section 601.201(a)(2)) issued prior to the issuance of a published regulation under one of the statutory provisions listed in

(i)and

(ii)of this subsection and not issued under a published Revenue Ruling.

(c)For those documents described in subsections (b)(i). (b)(ii), and (b)(iii) of this Section, the Secretary of Labor may request the Secretary of the Treasury to initiate the actions described in this Section 106 of this Plan. Section 107. *Evaluation*. On or before January 31, 1980, the President will submit to both Houses of the Congress an evaluation of the extent to which this Reorganization Plan has alleviated the problems associated with the present administrative structure under ERISA, accompanied by specific legislative recommendations for a long-term administrative structure under ERISA. Section 108. *Incidental Transfers*. So much of the personnel, property, records, and unexpended balances of appropriations, allocations and other funds employed, used, held, available, or to be made available in connection with the functions transferred under this Plan, as the Director of the Office of Management and Budget shall determine, shall be transferred to the appropriate agency, or component at such time or times as the Director of the Office of Management and Budget shall provide, except that no such unexpended balances transferred shall be used for purposes other than those for which the appropriation was originally made. The Director of the Office of Management and Budget shall provide for terminating the affairs of any agencies abolished herein and for such further measures and dispositions as such Director deems necessary to effectuate the purposes of this Reorganization Plan. Section 109. *Effective Date*. The plan became effective Dec. 31, 1978.**As provided for by Executive Order 12108 (Vo). 14. Weekly Compilation of Presidential Document. p. 2300; 3 CFR 1978 Comp., p. 275; 29 USC 1001 note).The provisions of this Reorganization Plan shall become effective at such lime or limes, on or before April 30, 1979. as the President shall specify, but not sooner than the earliest time allowable under Section 906 of Title 5, United States Code. LEGISLATIVE HISTORY: WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS

(1978)Vol 14. No 32: Aug. 10. Presidential message transmitting Reorganization Plan No. 4 of 1978 to Congress. (Also printed as House Document No 95–375.) Vol 14. No. 38: Sept. 20, Presidential message transmitting an amendment to Reorganization Plan No. 4 of 1978. (Also primed as House Document No. 95–384 ) HOUSE REPORT No. [95–1658](/us/hrpt/95/1658) accompanying [H. Res 1308](/us/bill/95/hres/1308) (Comm. on Government Operations). SENATE REPORT No. [95–1281](/us/srpt/95/1281) accompanying [S. Res. 537](/us/bill/95/sres/537) (Comm. on Governmental Affairs). CONGRESSIONAL RECORD. Vol. 124 (1978):. Aug 10, [H. Res 1308](/us/bill/95/hres/1308), resolution of disapproval, introduced in House and referred to Committee on Government Operations Aug 11, [S. Res. 537](/us/bill/95/sres/537). resolution of disapproval, introduced in Senate and referred to Committee on Governmental Affairs Oct 13. [H. Res 1308](/us/bill/95/hres/1308) rejected by House. Oct 13. [S. Res. 537](/us/bill/95/sres/537) rejected by Senate. Editorial Note: The President’s statement of Oct 14, 1978, on congressional action on Reorganization Plan No. 4 of 1978. is printed in the Weekly Compilation of Presidential Documents (vol. II. p. 1782) Proposing an amendment to the Constitution to provide for representation of the District of Columbia in the Congress. Proposed Constitutional Amendment 92 Stat. 3795 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 1 95public PROPOSED AMENDMENTTO THE CONSTITUTION 92 STAT. 3795 H.J. Res. 554 Ninety-Fifth Congress of the United States of America at the second session *Begun and held at the City of Washington on Thursday, the nineteenth day of January, one thousand nine hundred and seventy-eight* JOINT RESOLUTION Proposing an amendment to the Constitution to provide for representation of the District of Columbia in the Congress. *Resolved by the Senate and House of Representatives of the United States of America in Congress assembled (two-thirds of each House concurring therein)*, That the following article is proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States within seven years from the date of its submission by the Congress: "“Article — “Section 1. For purposes of representation in the Congress, election of the President and Vice President, and article V of this Constitution, the District constituting the seat of government of the United States shall be treated as though it were a State. “Sec. 2. The exercise of the rights and powers conferred under this article shall be by the people of the District constituting the seat of government, and as shall be provided by the Congress. “Sec. 3. The twenty-third article of amendment to the Constitution of the United States is hereby repealed. “Sec. 4. This article shall be inoperative, unless it shall have been ratified as an amendment to the Constitution by the legislatures of three-fourths of the several States within seven years from the date of its submission.”. " Thomas P. O’Neill, Jr., *Speaker of the House of Representatives*. Quentin Burdick, *Acting President of the Senate-pro Tempore*. I certify that this Joint Resolution originated in the House of Representatives. Edmund L. Henshaw, Jr., *Clerk*. By W. Raymond Colley, *Deputy Clerk*. [Received by the Office of the Federal Register, National Archives and Records Service, General Services Administration, August 28, 1978] 92 STAT. 3796 LEGISLATIVE HISTORY: HOUSE REPORT No. [95–886](/us/hrpt/95/886) (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 124 (1978): Mar. 1, 2, considered and passed House. Aug. 16, 17, 21, 22, considered and passed Senate. JOINT RESOLUTION Extending the deadline for the ratification of the equal rights amendment. Public Law 92 Stat. 3799 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-08-31 95 2 public 92 STAT. 3799 SECOND SESSION, NINETY-FIFTH CONGRESS Joint Resolution Extending the deadline for the ratification of the equal rights amendment.[[H.J. Res. 638](/us/bill/95/hjres/638)] *Resolved by the Senate and House of Representatives of the United States of America in Congress assembled*, That notwithstanding any provision of House Joint Resolution 208 of the Ninety-second Congress, second session, to the contrary, the article of amendment proposed[86 Stat. 1523](/us/stat/86/1523). to the States in such joint resolution shall be valid to all intents and purposes as part of the Constitution when ratified by the legislatures of three-fourths of the several States not later than June 30, 1982. Thomas P. O’Neill, Jr., *Speaker of the House of Representatives*. James O. Eastland, *President of the Senate pro Tempore*. Jimmy Carter, *October 20, 1978*. I certify that this Joint Resolution originated in the House of Representatives. Edmund L. Henshaw, Jr., *Clerk*. [Received by the Office of the Federal Register. National Archives and Records Service, General Services Administration, October 20, 1978.] LEGISLATIVE HISTORY: HOUSE REPORT No. [99–1405](/us/hrpt/95/1405) (Comm. on the Judiciary). CONGRESSIONAL RECORD. Vol. 124 (1978): Aug. 15, considered and passed House. Sept. 28, Oct. 3, 4, 6, considered and passed Senate. WEEKLY COMPILATION OE PRESIDENTIAL DOCUMENTS. Vol. 14. No. 42: Oct. 20, Presidential statement. PRIVATE LAWS Private Law 95–28: For the relief of Mrs. Olive M. V. T. Davies and her children, Samira D. K. Davies, Ola-Tomi K. Davies, Ola-Yinka K. Davies, Ilesha E. K. Davies, and Baba-Tunji K. Davies. Private Law 28 Private Law 95–28 92 Stat. 3803 1978-02-02 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-08-31 95private

Connectionstraces to 16

Traces to 16 documents

U.S. Code