ERISA Finding List. Title 29 Labor. 1. Short title and table of contents Chapter 18 Employee Retirement Income Security Program

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1 Title 29 Labor 1. Short title and table of contents Chapter 18 Employee Retirement Income Security Program Title I Protection of Employee Benefit Rights Subtitle A General Provisions Congressional findings and declaration of policy a. Additional Congressional findings and declaration of policy b. Findings and declaration of policy Definitions Coverage Subtitle B Regulatory Provisions Part 1 Reporting and Disclosure Duty of disclosure and reporting Summary plan description Annual reports Filing with Secretary and furnishing information to participants and certain employers Reporting of participant s benefit rights Reports made public information Retention of records Reliance on administrative interpretations Forms Alternative methods of compliance Repeal and effective date xxiii

2 xxiv ERISA: The Law and the Code, 2016 Edition Part 2 Participation and Vesting Coverage Minimum participation standards Minimum vesting standards Benefit accrual requirements Requirement of joint and survivor annuity and preretirement survivor annuity Form and payment of benefits Temporary variances from certain vesting requirements [Repealed] Mergers and consolidations of plans or transfers of plan assets Recordkeeping and reporting requirements Multiple employer plans and other special rules Effective dates Part 3 Funding Coverage Minimum funding standards Minimum funding standards [Repealed] Minimum funding standards for single-employer defined benefit pension plans Variance from minimum funding standard [Repealed] Minimum funding standards for multi employer plans Extension of amortization periods [Repealed] Additional funding rules for multi employer plans in endangered status or critical status Alternative minimum funding standard [Repealed] a Minimum funding standards a Security for waivers of minimum funding standard and extensions of amortization period [Repealed] b Security required upon adoption of plan amendment resulting in significant underfunding [Repealed] Effective dates [Repealed]

3 xxv Part 4 Fiduciary Responsibility Coverage Establishment of plan Establishment of trust Fiduciary duties Liability for breach by co-fiduciary Prohibited transactions Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans Exemptions from prohibited transactions Liability for breach of fiduciary duty Exculpatory provisions; insurance Persons prohibited from holding certain positions Bonding Limitation of actions Effective date Part 5 Administration and Enforcement Criminal penalties Civil enforcement Claims procedure Investigative authority Regulations Coordination and responsibility of agencies enforcing Employee Retirement Income Security Act and related federal laws Administration Appropriations Separability Interference with protected rights Coercive interference Advisory council on employee welfare and pension benefit plans

4 xxvi ERISA: The Law and the Code, 2016 Edition Research, studies, and reports Other laws Delinquent contributions Outreach to promote retirement income savings National summit on retirement savings Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions Prohibition on false statements and representations Applicability of State law to combat fraud and abuse Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition Part 6 Continuation Coverage and Additional Standards for Group Health Plans Plans must provide continuation coverage to certain individuals Continuation coverage Qualifying event Applicable premium Election Notice requirements Definitions and special rules Regulations Additional standards for group health plans Part 7 Group Health Plan Requirements Subpart A Requirements Relating to Portability, Access, and Renewability Increased portability through limitation on preexisting condition exclusions Prohibiting discrimination against individual participants and beneficiaries based on health status Guaranteed renewability in multi employer plans and multiple employer welfare arrangements

5 xxvii Subpart B Other Requirements Standards relating to benefits for mothers and newborns a Parity in mental health and substance use disorder benefits b Required coverage for reconstructive surgery following mastectomies c Coverage of dependent students on medically necessary leave of absence d 715. Additional market reforms Subpart C General Provisions Preemption; State flexibility; construction a Special rules relating to group health plans b Definitions c Regulations Title III Jurisdiction, Administration, Enforcement; Joint Pension Task Force, etc. Subtitle A Jurisdiction, Administration, and Enforcement Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under 26 USCS 1 et seq Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards Procedures in connection with prohibited transactions Coordination between the Department of the Treasury and the Department of Labor Subtitle B Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force; Studies Part 1 Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force Establishment Duties

6 xxviii ERISA: The Law and the Code, 2016 Edition Part 2 Other Studies Congressional study Protection for employees under Federal procurement, construction, and research contracts and grants Subtitle C Enrollment of Actuaries Joint Board for the Enrollment of Actuaries Enrollment by Board; standards and qualifications; suspension or termination of enrollment Title IV Plan Termination Insurance Subtitle A Pension Benefit Guaranty Corporation Definitions Pension Benefit Guaranty Corporation Operation of Corporation Participant and Plan Sponsor Advocate [Repealed] Pension benefit guaranty funds Premium rates Payment of premiums Annual report by the Corporation Portability assistance Authority to require certain information Notice to participants [Repealed] Subtitle B Coverage Coverage Single-employer plan benefits guaranteed a. 4022A. Multiemployer plan benefits guaranteed b. 4022B. Aggregate limit on benefits guaranteed; criteria applicable Plan fiduciaries

7 xxix Subtitle C Terminations Termination of single-employer plans a. 4041A. Termination of multi employer plans Institution of termination proceedings by the Corporation Reportable events Allocation of assets Recapture of payments Reports to trustee Restoration of plans Termination date Distribution to participants and beneficiaries of liability payments to section 4049 trust [Repealed] Missing participants Subtitle D Liability Amounts payable by Corporation Liability for termination of single-employer plans under a distress termination or a termination by Corporation Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups Liability on termination of single-employer plans under multiple controlled groups Annual report of plan administrator Annual notification to substantial employers Recovery of liability for plan termination Lien for liability Treatment of transactions to evade liability; effect of corporate reorganization Enforcement authority relating to terminations of single-employer plans Penalty for failure to timely provide required information

8 xxx ERISA: The Law and the Code, 2016 Edition Subtitle E Special Provisions for Multiemployer Plans Part 1 Employer Withdrawals Withdrawal liability established; criteria and definitions Determination and collection of liability; notification of employer Complete withdrawal Sale of assets Partial withdrawals Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable Reduction or waiver of complete withdrawal liability; procedures and standards applicable Reduction of partial withdrawal liability De minimis rule Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception Methods for computing withdrawal liability Obligation to contribute Actuarial assumptions Application of plan amendments; exception Plan notification to Corporation of potentially significant withdrawals Special rules for plans under section 404(c) of Title Application of Part in case of certain pre-1980 withdrawals; adjustment of covered plan Withdrawal not to occur merely because of change in business form or suspension of contributions during labor dispute Notice, collection, etc., of withdrawal liability Approval of amendments Resolution of disputes Reimbursements for uncollectible withdrawal liability Withdrawal liability payment fund

9 xxxi Alternative method of withdrawal liability payments Limitation on withdrawal liability Part 2 Merger or Transfer of Plan Assets or Liabilities Mergers and transfers between multi employer plans Transfers between a multi employer plan and a single-employer plan Partitions of eligible multiemployer plans Asset transfer rules Transfers pursuant to change in bargaining representative Part 3 Insolvent Plans Reorganization status [Repealed] Notice of reorganization and funding requirements [Repealed] Minimum contribution requirement [Repealed] Overburden credit against minimum contribution requirement [Repealed] A. Adjustments in accrued benefits [Repealed] Insolvent plans Part 4 Financial Assistance Assistance by Corporation Part 5 Benefits After Termination Benefits under certain terminated plans Part 6 Enforcement Civil actions Penalty for failure to provide notice Election of plan status Subtitle F Transition Rules and Effective Dates Effective date; special rules