Title 29 — LaborRelease 119-73
§1193b Reporting and disclosure requirements
Title 29 › Chapter CHAPTER 18— - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER I— - PROTECTION OF EMPLOYEE BENEFIT RIGHTS › Subtitle Subtitle B— - Regulatory Provisions › Part part 8— - pension-linked emergency savings accounts › § 1193b
Summary
Secretary must make rules about reporting for emergency savings accounts tied to pensions and avoid unnecessary or duplicate reports, including under Internal Revenue Code of 1986.
Full Legal Text
Title 29, §1193b
Labor — Source: USLM XML via OLRC
The Secretary shall—
(1)prescribe such regulations as may be necessary to address reporting and disclosure requirements for pension-linked emergency savings accounts; and
(2)seek to prevent unnecessary reporting and disclosure for such accounts under this chapter, including for purposes of any reporting or disclosure related to pension plans required by this subchapter or under the Internal Revenue Code of 1986.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in par. (2), is classified generally to Title 26, Internal Revenue Code.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to plan years beginning after Dec. 31, 2023, see section 127(g) of Pub. L. 117–328, set out as an
Effective Date
of 2022 Amendment note under section 72 of Title 26, Internal Revenue Code.
Reference
Citations & Metadata
Citation
29 U.S.C. § 1193b
Title 29 — Labor
Last Updated
Apr 6, 2026
Release point: 119-73