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Code · U.S. Code · Title 29 - LABOR · CHAPTER 18— EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM · SUBCHAPTER I— PROTECTION OF EMPLOYEE BENEFIT RIGHTS · § 1059

§ 1059. Recordkeeping and reporting requirements

586 words·~3 min read·/usc/title-29/section-1059

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(1)Except as provided by paragraph
(2)every employer shall, in accordance with such regulations as the Secretary may prescribe, maintain records with respect to each of his employees sufficient to determine the benefits due or which may become due to such employees. The plan administrator shall make a report, in such manner and at such time as may be provided in regulations prescribed by the Secretary, to each employee who is a participant under the plan and who—
(A)requests such report, in such manner and at such time as may be provided in such regulations,
(B)terminates his service with the employer, or
(C)has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
The employer shall furnish to the plan administrator the information necessary for the administrator to make the reports required by the preceding sentence. Not more than one report shall be required under subparagraph
(A)in any 12-month period. Not more than one report shall be required under subparagraph
(C)with respect to consecutive 1-year breaks in service. The report required under this paragraph shall be in the same form, and contain the same information, as periodic benefit statements under section 1025(a) of this title.
(2)If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by paragraph (1). Such administrator shall maintain the records, and make the reports, required by paragraph (1).
(b)If any person who is required, under subsection (a), to furnish information or maintain records for any plan year fails to comply with such requirement, he shall pay to the Secretary a civil penalty of $10 for each employee with respect to whom such failure occurs, unless it is shown that such failure is due to reasonable cause.
(Pub. L. 93–406, title I, § 209, Sept. 2, 1974, 88 Stat. 865; Pub. L. 110–458, title I, § 105(f), Dec. 23, 2008, 122 Stat. 5105.)
Connections11 cite this · traces to 4
9 references not yet in our index
  • Pub. L. 93–406, title I, § 209
  • 88 Stat. 865
  • Pub. L. 110–458, title I, § 105(f)
  • 122 Stat. 5105
  • Pub. L. 110–458, § 105(f)(1)
  • Pub. L. 110–458, § 105(f)(2)
  • Pub. L. 110–458
  • Pub. L. 109–280
  • section 112 of Pub. L. 110–458
Citation graph
cites case law
§ 1059
Recordkeeping and reporting requirements
Fed. Reg.×9
Stat.×2
U.S.C.§ 1053
U.S.C.§ 1025
U.S.C.§ 72
U.S.C.§ 1031
Pub. L.Pub. L. 93–406, title I, § 209
Stat.88 Stat. 865
Pub. L.Pub. L. 110–458, title I, § 105(f)
Stat.122 Stat. 5105
Pub. L.Pub. L. 110–458, § 105(f)(1)
Cites 13 · showing 9Cited by 11 across 2 sources
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