ERISA § 803 (29 U.S.C. § 1193b)
Reporting and disclosure requirements
USC 2024 ed., current through 2025-01-06 · current · last amended by Pub. L. 117-328
The Secretary shall—
(1) prescribe such regulations as may be necessary to address reporting and disclosure requirements for pension-linked emergency savings accounts; and
(2) seek to prevent unnecessary reporting and disclosure for such accounts under this chapter, including for purposes of any reporting or disclosure related to pension plans required by this subchapter or under the Internal Revenue Code of 1986.
Source credit, amendments & notes
(Pub. L. 93–406, title I, §803, as added Pub. L. 117–328, div. T, title I, §127(b)(1), Dec. 29, 2022, 136 Stat. 5323.)
Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in par. (2), is classified generally to Title 26, Internal Revenue Code.
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 § 803 (29 U.S.C. § 1193b) — Reporting and disclosure requirements · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1193b · 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.
| Effective | Through | Source | Amended by | |
|---|
| Jan 5, 2023 | Jan 5, 2025 | USC 2022 ed., current through 2023-01-05 run 22 | Pub. L. 117-328 | View |
| Jan 6, 2025 | current | USC 2024 ed., current through 2025-01-06 run 1 | Pub. L. 117-328 | View · Redline (sign in) |