Title 18, Crimes and Criminal ProcedureRelease 119-102
§1027 False Statements and Concealment of Facts in Relation to Documents Required by the Employee Retirement Income Security Act of 1974
Title 18 › PART I — CRIMES › CHAPTER 47 — FRAUD AND FALSE STATEMENTS › § 1027
Summary
If you prepare, publish, keep, or certify a document that ERISA Title I requires for employee welfare or pension plans, you must tell the truth. If you knowingly lie, hide, or fail to give facts needed to check or verify those reports or certifications, you can be fined under Title 18, imprisoned for up to five years, or both.
Full Legal Text
Title 18, §1027
Crimes and Criminal Procedure, Source: USLM XML via OLRC
Whoever, in any document required by title I of the Employee Retirement Income Security Act of 1974 (as amended from time to time) to be published, or kept as part of the records of any employee welfare benefit plan or employee pension benefit plan, or certified to the administrator of any such plan, makes any false statement or representation of fact, knowing it to be false, or knowingly conceals, covers up, or fails to disclose any fact the disclosure of which is required by such title or is necessary to verify, explain, clarify or check for accuracy and completeness any report required by such title to be published or any information required by such title to be certified, shall be fined under this title, or imprisoned not more than five years, or both.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Employee Retirement Income Security Act of 1974, referred to in text, is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Title I of the Employee Retirement Income Security Act of 1974 is classified generally to subchapter I (§ 1001 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see
Short Title
note set out under section 1001 of Title 29 and Tables.
Amendments
1994—Pub. L. 103–322 substituted “fined under this title” for “fined not more than $10,000”. 1974—Pub. L. 93–406, § 112(a)(2)(A)(i), (ii), formerly § 111(a)(2)(A)(i), (ii), as renumbered by Pub. L. 117–328, substituted “Employee Retirement Income Security Act of 1974” for “Welfare and Pension Plans Disclosure Act” in section catchline, and “title I of the Employee Retirement Income Security Act of 1974” and “title” for “the Welfare and Pension Plans Disclosure Act” and “Act”, respectively, in text.
Statutory Notes and Related Subsidiaries
Effective Date
of 2022 AmendmentAmendment by Pub. L. 117–328 applicable to plan years beginning after Dec. 31, 2022, see section 320(c) of Pub. L. 117–328, set out as a note under section 414 of Title 26, Internal Revenue Code.
Effective Date
of 1974 AmendmentAmendment by Pub. L. 93–406 effective Jan. 1, 1975, except as provided in section 1031(b)(2) of Title 29, Labor, see section 1031(b)(1) of Title 29.
Effective Date
Section effective 90 days after Mar. 20, 1962, see section 19 of Pub. L. 87–420, set out as a note under section 664 of this title.
Reference
Citations & Metadata
Citation
18 U.S.C. § 1027
Title 18, Crimes and Criminal Procedure
Last Updated
Aug 21, 2026
Release point: 119-102