Brief Case
Pension Resource

ERISA § 804 (29 U.S.C. § 1193c)

Report to Congress on emergency savings accounts
USC 2024 ed., current through 2025-01-06 · current · last amended by Pub. L. 117-328
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
The Secretary of Labor and the Secretary of the Treasury shall—
(1) conduct a study on the use of emergency savings from individual account plan accounts, including emergency savings from a pension-linked emergency savings account regarding—
(A) whether the amount of the dollar limitation under section 1193(d)(1)(A) of this title is sufficient;
(B) whether the limitation on the contribution rate under section 1193(d)(2)(A) of this title is appropriate; and
(C) the extent to which plan sponsors offer such accounts and participants participate in such accounts and the resulting impact on participant retirement savings, including the impact on retirement savings leakage and the effect of such accounts on retirement plan participation by low- and moderate-income households; and
(2) not later than 7 years after December 29, 2022, submit to Congress a report on the findings of the study under paragraph (1).
Source credit, amendments & notes

(Pub. L. 93–406, title I, §804, as added Pub. L. 117–328, div. T, title I, §127(b)(1), Dec. 29, 2022, 136 Stat. 5323.)

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.

ERISA § 804 (29 U.S.C. § 1193c) — Report to Congress on emergency savings accounts · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1193c&asof=2023-01-05 · printed Oct 16, 2026

No regulations are linked to this section in the library.

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

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.

EffectiveThroughSourceAmended by
Jan 5, 2023currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-328View
Provision-level history (blame)