Title 29 — LaborRelease 119-73
§1309 Portability assistance
Title 29 › Chapter CHAPTER 18— - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER III— - PLAN TERMINATION INSURANCE › Subtitle Subtitle A— - Pension Benefit Guaranty Corporation › § 1309
Summary
Corporation must help people decide about deductible IRAs under section 219 of title 26 and about moving employer-plan funds into them on leaving employment.
Full Legal Text
Title 29, §1309
Labor — Source: USLM XML via OLRC
The corporation shall provide advice and assistance to individuals with respect to evaluating the economic desirability of establishing individual retirement accounts or other forms of individual retirement savings for which a deduction is allowable under section 219 of title 26 and with respect to evaluating the desirability, in particular cases, of transferring amounts representing an employee’s interest in a qualified plan to such an account upon the employee’s separation from service with an employer.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1989—Pub. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Statutory Notes and Related Subsidiaries
Effective Date
of 1989 AmendmentAmendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.
Reference
Citations & Metadata
Citation
29 U.S.C. § 1309
Title 29 — Labor
Last Updated
Apr 6, 2026
Release point: 119-73