ERISA § 4 (29 U.S.C. § 1003)

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Coverage

USC 1994 ed., current through 1995-01-04 · superseded Jan 6, 1997 · last amended by Pub. L. 101-239

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(a) Except as provided in subsection (b) of this section and in sections 1051, 1081, and 1101 of this title, this subchapter shall apply to any employee benefit plan if it is established or maintained—

(1) by any employer engaged in commerce or in any industry or activity affecting commerce; or

(2) by any employee organization or organizations representing employees engaged in commerce or in any industry or activity affecting commerce; or

(3) by both.

(b) The provisions of this subchapter shall not apply to any employee benefit plan if—

(1) such plan is a governmental plan (as defined in section 1002(32) of this title);

(2) such plan is a church plan (as defined in section 1002(33) of this title) with respect to which no election has been made under section 410(d) of title 26;

(3) such plan is maintained solely for the purpose of complying with applicable workmen's compensation laws or unemployment compensation or disability insurance laws;

(4) such plan is maintained outside of the United States primarily for the benefit of persons substantially all of whom are nonresident aliens; or

(5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.

Source credit, amendments & notes

(Pub. L. 93–406, title I, §4, Sept. 2, 1974, 88 Stat. 839; Pub. L. 101–239, title VII, §7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)

Amendments

1989—Subsec. (b)(2). 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.

Effective Date of 1989 Amendment

Amendment 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.

ERISA § 4 (29 U.S.C. § 1003) — Coverage · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1003&asof=1995-08-25 · printed Oct 16, 2026

Cited by (code & regs)

ERISA § 514 (29 U.S.C. § 1144) Other laws
ERISA § 201 (29 U.S.C. § 1051) Coverage
ERISA § 301 (29 U.S.C. § 1081) Coverage
29 C.F.R. § 2530.201-2 Plans covered by part 2530.
29 C.F.R. § 2520.101-2 Filing by multiple employer welfare arrangements …
ERISA § 401 (29 U.S.C. § 1101) Coverage
29 C.F.R. § 2560.503-1 Claims procedure.
29 C.F.R. § 2510.3-3 Employee benefit plan.
ERISA § 3 (29 U.S.C. § 1002) Definitions
29 C.F.R. § 2550.408b-2 General statutory exemption for services or offic…
29 C.F.R. § 2530.200a-1 Relationship of the Act and the Internal Revenue …
29 C.F.R. § 2510.3-1 Employee welfare benefit plan.
29 C.F.R. § 2510.3-2 Employee pension benefit plan
29 C.F.R. § 2570.154 Filing and contents of petition.
Treas. Reg. § 1.414(g)-1 Definition of plan administrator.

No regulations are linked to this section in the library.

Guidance addressing this section

Department of Labor (EBSA)

Final Rules

90 FR 4192 Jan 15, 2025 — Voluntary Fiduciary Correction Program (a)(b)(b)(1)(b)(2)(d)
89 FR 32302 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 84-24 (C)(1)(d)(F)(1)(d)
89 FR 32122 Apr 25, 2024 — Retirement Security Rule: Definition of an Investment Advice Fiduciary (a)(1)(A)(1)(a)(iii)(F)(1)(d)
85 FR 82798 Dec 18, 2020 — Prohibited Transaction Exemption 2020-02, Improving Investment Advice for Workers & Retirees

Proposed Rules

88 FR 76004Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemption 84-24 Comments due Jan 2, 2024 (C)(1)(d)(F)(1)(d)
87 FR 71164Proposed Nov 21, 2022 — Voluntary Fiduciary Correction Program Comments due Jan 20, 2023 (a)(b)(b)(1)(b)(2)(d)
85 FR 40834Proposed Jul 7, 2020 — Improving Investment Advice for Workers & Retirees Comments due Aug 6, 2020
81 FR 59581Proposed Aug 30, 2016 — Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees Comments due Sep 29, 2016 (a)(b)
80 FR 72006Proposed Nov 18, 2015 — Savings Arrangements Established by States for Non-Governmental Employees Comments due Jan 19, 2016 (a)(b)

PBGC

Opinion Letters

PBGC Op. Ltr. 2001-2 Mar 16, 2001 — Multiemployer plan status
PBGC Op. Ltr. 1993-3 Oct 14, 1993 — Withdrawal liability

Also cited in 95 other documents

Department of Labor (EBSA)

Proposed Rules

91 FR 46602Proposed Jul 23, 2026 — Electronic Disclosure by Group Health Plans Under ERISA Comments due Sep 21, 2026
91 FR 9213Proposed Feb 25, 2026 — Requirement To Provide Paper Statements in Certain Cases-Amendments to Electronic Disclosure Safe Harbors Comments due Apr 27, 2026
91 FR 4348Proposed Jan 30, 2026 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure Comments due Mar 31, 2026 (a)(b)
89 FR 5624Proposed Jan 29, 2024 — Automatic Portability Transaction Regulations Comments due Mar 29, 2024 (a)(3)(C)(iii)
88 FR 75979Proposed Nov 3, 2023 — Proposed Amendment to Prohibited Transaction Exemption 2020-02 Comments due Jan 2, 2024
88 FR 75890Proposed Nov 3, 2023 — Retirement Security Rule: Definition of an Investment Advice Fiduciary Comments due Jan 2, 2024 (A)(1)(a)(A)(1)(a)(iii)(A)(3)(B)(1)(d)(F)(1)(d)
86 FR 57272Proposed Oct 14, 2021 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights Comments due Dec 13, 2021
86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021
85 FR 54288Proposed Sep 1, 2020 — Registration Requirements for Pooled Plan Providers Comments due Oct 1, 2020
84 FR 56894Proposed Oct 23, 2019 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA Comments due Nov 22, 2019
84 FR 37545Proposed Jul 31, 2019 — "Open MEPs" and Other Issues Under Section 3(5) of the Employee Retirement Income Security Act Comments due Oct 29, 2019 (a)(1)
83 FR 53534Proposed Oct 23, 2018 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans Comments due Dec 24, 2018 (a)(1)
81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (a)(b)(5)
81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016
79 FR 58720Proposed Sep 30, 2014 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees Comments due Dec 29, 2014
79 FR 13949Proposed Mar 12, 2014 — Amendment Relating to Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure Comments due Jun 10, 2014
78 FR 26727Proposed May 8, 2013 — Pension Benefit Statements Comments due Jul 8, 2013
77 FR 74063Proposed Dec 12, 2012 — Amendments to the Abandoned Plan Regulations Comments due Feb 11, 2013
76 FR 76235Proposed Dec 6, 2011 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements Comments due Mar 5, 2012 (b)(1)(c)
76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012 (b)(1)(c)
76 FR 19285Proposed Apr 7, 2011 — Request for Information Regarding Electronic Disclosure by Employee Benefit Plans Comments due Jun 6, 2011
75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011

Final Rules

90 FR 28009 Jul 1, 2025 — Removal of Definition of “Plan Assets”-Insurance Company General Accounts (a)
90 FR 28007 Jul 1, 2025 — Selection of Annuity Providers-Safe Harbor for Individual Account Plans (a)
90 FR 28004 Jul 1, 2025 — Removal of Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974 (a)
89 FR 43636 May 17, 2024 — Abandoned Plan Regulations
89 FR 32260 Apr 25, 2024 — Amendment to Prohibited Transaction Exemption 2020-02
89 FR 23090 Apr 3, 2024 — Amendment to Prohibited Transaction Class Exemption 84-14 for Transactions Determined by Independent Qualified Professional Asset Managers (the QPAM Exemption) (a)(3)(C)
89 FR 4662 Jan 24, 2024 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications (a)(3)(B)(ii)(a)(3)(C)
88 FR 31608 May 18, 2023 — Annual Reporting and Disclosure
88 FR 11793 Feb 24, 2023 — Annual Reporting and Disclosure
87 FR 73822 Dec 1, 2022 — Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights
85 FR 81658 Dec 16, 2020 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights (b)(2)
85 FR 72846 Nov 13, 2020 — Financial Factors in Selecting Plan Investments (b)(1)
85 FR 59132 Sep 18, 2020 — Pension Benefit Statements-Lifetime Income Illustrations
85 FR 31884 May 27, 2020 — Default Electronic Disclosure by Employee Pension Benefit Plans Under ERISA
85 FR 2292 Jan 15, 2020 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
84 FR 37508 Jul 31, 2019 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans (a)(1)
84 FR 27952 Jun 17, 2019 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees
84 FR 213 Jan 23, 2019 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019 (d)
82 FR 5373 Jan 18, 2017 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017 (c)
81 FR 92639 Dec 20, 2016 — Savings Arrangements Established by Qualified State Political Subdivisions for Non-Governmental Employees (a)(b)
81 FR 59464 Aug 30, 2016 — Savings Arrangements Established by States for Non-Governmental Employees (a)(b)
81 FR 43430 Jul 1, 2016 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments
81 FR 21002 Apr 8, 2016 — Best Interest Contract Exemption (F)(1)
81 FR 20946 Apr 8, 2016 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice (a)(b)(1)
80 FR 71936 Nov 18, 2015 — Interpretive Bulletin Relating to State Savings Programs That Sponsor or Facilitate Plans Covered by the Employee Retirement Income Security Act of 1974 (b)(1)
80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans
78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities (b)(1)(c)
78 FR 13797 Mar 1, 2013 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements (c)
77 FR 5632 Feb 3, 2012 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (b)
75 FR 41600 Jul 16, 2010 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure (b)
75 FR 9334 Mar 2, 2010 — Multiemployer Pension Plan Information Made Available on Request

PBGC

Proposed Rules

91 FR 45739Proposed Jul 21, 2026 — Penalties for Failure To Provide Certain Notices or Other Material Information Comments due Sep 21, 2026
91 FR 40954Proposed Jul 6, 2026 — Improvements to Rules on Recoupment of Benefit Overpayments Comments due Sep 4, 2026
91 FR 36100Proposed Jun 16, 2026 — Technical Amendments: Special Financial Assistance Comments due Aug 17, 2026
90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025
88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023
85 FR 64425Proposed Oct 13, 2020 — Examination and Copying of PBGC Records Comments due Dec 14, 2020
84 FR 53084Proposed Oct 4, 2019 — Administrative Review of Agency Decisions Comments due Dec 3, 2019
84 FR 51494Proposed Sep 30, 2019 — Benefit Payments and Allocation of Assets Comments due Nov 29, 2019
84 FR 51490Proposed Sep 30, 2019 — Lump Sum Payment Assumptions Comments due Nov 29, 2019
84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019
81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (a)(3)(B)

Final Rules

90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements
89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
88 FR 76660 Nov 7, 2023 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
88 FR 44045 Jul 11, 2023 — Benefit Payments and Allocation of Assets
87 FR 43991 Jul 25, 2022 — Examination and Copying of PBGC Records
85 FR 63445 Oct 8, 2020 — Privacy Act Regulation; Exemption for Insider Threat Program Records (b)
85 FR 55587 Sep 9, 2020 — Lump Sum Payment Assumptions
85 FR 52481 Aug 26, 2020 — Procedures for PBGC Guidance Documents (b)
85 FR 10279 Feb 24, 2020 — Administrative Review of Agency Decisions
85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements
84 FR 32618 Jul 9, 2019 — Privacy Act Regulation; Exemption for Insider Threat Program Records (b)

Opinion Letters

PBGC Op. Ltr. 2002-1 Dec 10, 2002 — Termination, Restoration
PBGC Op. Ltr. 1998-2 May 20, 1998 — Coverage (b)(1)
PBGC Op. Ltr. 1996-3 Jul 8, 1996 — Coverage
PBGC Op. Ltr. 1996-1 Jun 27, 1996 — Coverage
PBGC Op. Ltr. 1995-2 Aug 18, 1995 — Partial withdrawal, Withdrawal liability
PBGC Op. Ltr. 1994-5 Sep 27, 1994 — Withdrawal liability
PBGC Op. Ltr. 1994-3 Aug 2, 1994 — Withdrawal liability
PBGC Op. Ltr. 1993-2 Jul 7, 1993 — Withdrawal liability
PBGC Op. Ltr. 1992-4 Jun 18, 1992 — Withdrawal liability

IRS / Treasury

Notices

Notice 2024-73 Oct 21, 2024 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl… (b)

Final Rules

83 FR 57536 Nov 15, 2018 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)(2)
82 FR 47792 Oct 13, 2017 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act (b)(2)
80 FR 41318 Jul 14, 2015 — Coverage of Certain Preventive Services Under the Affordable Care Act (b)(2)
79 FR 51092 Aug 27, 2014 — Coverage of Certain Preventive Services Under the Affordable Care Act (b)(2)
77 FR 8668 Feb 14, 2012 — Summary of Benefits and Coverage and Uniform Glossary (b)(4)

Proposed Rules

77 FR 16501Proposed Mar 21, 2012 — Certain Preventive Services Under the Affordable Care Act Comments due Jun 19, 2012 (b)
76 FR 52442Proposed Aug 22, 2011 — Summary of Benefits and Coverage and the Uniform Glossary Comments due Oct 21, 2011 (b)(4)

Announcements

Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover… (b)(1)

Revenue Procedures

Rev. Proc. 2011-44 Sep 26, 2011 — This procedure supplements the procedures for requesting a letter ruling under section 414(e) of the Code relating to church plans. This procedure requires tha… (a)(b)(b)(2)

Treasury Decisions

T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,… (c)

Tax Court (1) · DOL/Federal (3)

U.S. Tax Court (1)

Also cite this provision (1)

Michael J. Barkley v. Commissioner, T.C. Memo. 2004-287 U.S. Tax Court · Dec 28, 2004 Rule 155 computation
Cites (a) · Text when decided

DOL and federal courts (3)

Also cite this provision (3)

U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS DOL Office of Administrative Law Judges · Jan 20, 1998 · Decision & Order
Cites (a) · Text when decided
UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. T. W. TAGGART DOL Office of Administrative Law Judges · Aug 25, 1995 · Decision & Order
Cites (a) · Text when decided
UNITED STATES DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. BRICKLAYERS & ALLIED CRAFTSMEN, LOCAL #7, PENSION PLAN DOL Office of Administrative Law Judges · Apr 28, 1995 · Decision & Order
Cites (a) · Text when decided

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 5, 1997	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 101-239	View
Jan 6, 1997	Jan 21, 2002	USC 1996 ed., current through 1997-01-06 run 60	Pub. L. 104-204	View · Redline (sign in)
Jan 22, 2002	Jan 5, 2003	USC 2001 ed., current through 2002-01-22 run 80	Pub. L. 107-16	View · Redline (sign in)
Jan 6, 2003	Jan 5, 2017	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 107-147	View · Redline (sign in)
Jan 6, 2017	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 107-147	View · Redline (sign in)

Provision-level history (blame)