[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 29USC1003]
TITLE 29--LABOR
CHAPTER 18--EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM
SUBCHAPTER I--PROTECTION OF EMPLOYEE BENEFIT RIGHTS
Subtitle A--General Provisions
Sec. 1003. Coverage
(a) In general
Except as provided in subsection (b) or (c) 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) Exceptions for certain plans
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.
The provisions of part 7 of subtitle B of this subchapter shall not
apply to a health insurance issuer (as defined in section 1191b(b)(2) of
this title) solely by reason of health insurance coverage (as defined in
section 1191b(b)(1) of this title) provided by such issuer in connection
with a group health plan (as defined in section 1191b(a)(1) of this
title) if the provisions of this subchapter do not apply to such group
health plan.
(c) Voluntary employee contributions to accounts and annuities
If a pension plan allows an employee to elect to make voluntary
employee contributions to accounts and annuities as provided in section
408(q) of title 26, such accounts and annuities (and contributions
thereto) shall not be treated as part of such plan (or as a separate
pension plan) for purposes of any provision of this subchapter other
than section 1103(c), 1104, or 1105 of this title (relating to exclusive
benefit, and fiduciary and co-fiduciary responsibilities) and part 5 of
subtitle B of this subchapter \1\ (relating to administration and
enforcement). Such provisions shall apply to such accounts and annuities
in a manner similar to their application to a simplified employee
pension under section 408(k) of title 26.
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\1\ See References in Text note below.
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(Pub. L. 93-406, title I, Sec. 4, Sept. 2, 1974, 88 Stat. 839; Pub. L.
101-239, title VII, Sec. 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445; Pub.
L. 104-191, title I, Sec. 101(d), Aug. 21, 1996, 110 Stat. 1952; Pub. L.
104-204, title VI, Sec. 603(b)(3)(A), Sept. 26, 1996, 110 Stat. 2938;
Pub. L. 107-16, title VI, Sec. 602(b), June 7, 2001, 115 Stat. 96; Pub.
L. 107-147, title IV, Sec. 411(i)(2), Mar. 9, 2002, 116 Stat. 47.)
Amendment of Section
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
References in Text
Part 5 of subtitle B of this subchapter, referred to in subsec. (c),
was in the original a reference to ``part 5'' and was translated as
meaning part 5 of subtitle B of title I of Pub. L. 93-406, to reflect
the probable intent of Congress.
Amendments
2002--Subsec. (c). Pub. L. 107-147 inserted ``and part 5 of subtitle
B of this subchapter (relating to administration and enforcement)''
after ``co-fiduciary responsibilities)'' and ``Such provisions shall
apply to such accounts and annuities in a manner similar to their
application to a simplified employee pension under section 408(k) of
title 26.'' at end.
2001--Subsec. (a). Pub. L. 107-16, Secs. 602(b)(2), 901, temporarily
inserted ``or (c)'' after ``subsection (b)'' in introductory provisions.
See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (c). Pub. L. 107-16, Secs. 602(b)(1), 901, temporarily added
subsec. (c). See Effective and Termination Dates of 2001 Amendment note
below.
1996--Subsec. (b). Pub. L. 104-204, in concluding provisions, made
technical amendment to references in original act which appear in text
as references to section 1191b of this title.
Pub. L. 104-191 inserted at end ``The provisions of part 7 of
subtitle B of this subchapter shall not apply to a health insurance
issuer (as defined in section 1191b(b)(2) of this title) solely by
reason of health insurance coverage (as defined in section 1191b(b)(1)
of this title) provided by such issuer in connection with a group health
plan (as defined in section 1191b(a)(1) of this title) if the provisions
of this subchapter do not apply to such group health plan.''
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 2002 Amendment
Amendment by Pub. L. 107-147 effective as if included in the
provisions of the Economic Growth and Tax Relief Reconciliation Act of
2001, Pub. L. 107-16, to which such amendment relates, see section
411(x) of Pub. L. 107-147, set out as a note under section 25B of Title
26, Internal Revenue Code.
Effective and Termination Dates of 2001 Amendment
Amendment by Pub. L. 107-16 applicable to plan years beginning after
Dec. 31, 2002, see section 602(c) of Pub. L. 107-16, set out as a note
under section 408 of Title 26, Internal Revenue Code.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitatio
