Title 42, The Public Health and WelfareRelease 119-110

§1320b–1 Notification of Social Security Claimant with Respect to Deferred Vested Benefits

Title 42 › CHAPTER 7 — SOCIAL SECURITY › SUBCHAPTER XI — GENERAL PROVISIONS, PEER REVIEW, AND ADMINISTRATIVE SIMPLIFICATION › Part A — General Provisions › § 1320b–1

Last updated Sep 22, 2026|Official source

Summary

When the Social Security Commissioner finds that someone is entitled to monthly benefits under sections 402, 423, or 428, or to a lump-sum death payment under section 402(i), or when the Secretary finds someone is entitled to hospital insurance under section 426 (part A), or when a person asks and the Commissioner has employer-reported IRS section 6057 information about that person (or about someone who died and whose payee would be under section 404(d)), the Commissioner must send that person any employer-reported information about deferred vested benefits that was sent to the Commissioner under IRS section 6057 and that relates to the claimant or the worker whose earnings the claim is based on. The cost of doing this counts as an administration expense for subchapter II under section 401(g)(1). Money may be appropriated to the Federal Old-Age and Survivors Insurance Trust Fund each fiscal year, starting with the fiscal year ending June 30, 1974, in amounts the Commissioner thinks are needed to cover these extra costs.

Full Legal Text

Title 42, §1320b–1

The Public Health and Welfare, Source: USLM XML via OLRC

(a)Whenever—
(1)the Commissioner of Social Security makes a finding of fact and a decision as to—
(A)the entitlement of any individual to monthly benefits under section 402, 423, or 428 of this title, or
(B)the entitlement of any individual to a lump-sum death payment payable under section 402(i) of this title on account of the death of any person to whom such individual is related by blood, marriage, or adoption,
(2)the Secretary makes a finding of fact and a decision as to the entitlement under section 426 of this title of any individual to hospital insurance benefits under part A of subchapter XVIII, or
(3)the Commissioner of Social Security is requested to do so—
(A)by any individual with respect to whom the Commissioner of Social Security holds information obtained under section 6057 of the Internal Revenue Code of 1986, or
(B)in the case of the death of the individual referred to in subparagraph (A), by the individual who would be entitled to payment under section 404(d) of this title,
the Commissioner of Social Security shall transmit to the individual referred to in paragraph (1) or (2) or the individual making the request under paragraph (3) any information, as reported by the employer, regarding any deferred vested benefit transmitted to the Commissioner of Social Security pursuant to such section 6057 with respect to the individual referred to in paragraph (1), (2), or (3)(A) or the person on whose wages and self-employment income entitlement (or claim of entitlement) is based.
(b)(1)For purposes of section 401(g)(1) of this title, expenses incurred in the administration of subsection (a) shall be deemed to be expenses incurred for the administration of subchapter II.
(2)There are hereby authorized to be appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for each fiscal year (commencing with the fiscal year ending June 30, 1974) such sums as the Commissioner of Social Security deems necessary on account of additional administrative expenses resulting from the enactment of the provisions of subsection (a).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (a)(3)(A), is classified generally to Title 26, Internal Revenue Code.

Amendments

1994—Subsec. (a). Pub. L. 103–296, § 108(b)(11)(A), (G), in closing provisions substituted “the Commissioner of Social Security shall transmit” for “he shall transmit”, “paragraph (1) or (2)” for “paragraph (1)”, “paragraph (3)” for “paragraph (2)”, “Commissioner of Social Security pursuant to” for “Secretary pursuant to”, and “paragraph (1), (2), or (3)(A)” for “paragraph (1) or (2)(A)”. Subsec. (a)(1). Pub. L. 103–296, § 108(b)(11)(A)–(D), substituted “Commissioner of Social Security” for “Secretary” in introductory provisions, inserted “or” at end of subpar. (A), struck out “or” at end of subpar. (B), and struck out subpar. (C) which read as follows: “the entitlement under section 426 of this title of any individual to hospital insurance benefits under part A of subchapter XVIII of this chapter, or”. Subsec. (a)(2). Pub. L. 103–296, § 108(b)(11)(F), added par. (2). Former par. (2) redesignated (3). Subsec. (a)(3). Pub. L. 103–296, § 108(b)(11)(A), (E), redesignated par. (2) as (3) and substituted “Commissioner of Social Security” for “Secretary” in introductory provisions and in subpar. (A). Subsec. (b)(2). Pub. L. 103–296, § 108(b)(11)(A), substituted “Commissioner of Social Security” for “Secretary”. 1986—Subsec. (a)(2)(A). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”. 1984—Subsec. (a). Pub. L. 98–369, § 2663(e)(7)(B), realigned margin of provisions following par. (2)(B). Subsec. (a)(2)(B). Pub. L. 98–369, § 2663(e)(7)(A), substituted a comma for the period after “section 404(d) of this title”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of this title.

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of this title.

Effective Date

Section effective Jan. 1, 1978, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of Title 26, Internal Revenue Code.

Reference

Citations & Metadata

Citation

42 U.S.C. § 1320b–1

Title 42, The Public Health and Welfare

Last Updated

Sep 22, 2026

Release point: 119-110