29 U.S.C. § 1202a
Employee plans compliance resolution system
United States · Title 29 — LABOR · Status: effective
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- Citation
- 29 U.S.C. § 1202a, Employee plans compliance resolution system, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/466239
- Permanent ID
ys:prov:466239@1- SHA-256
31489b3427cadd26e8d566b9796927f2b23c53177febacf255f92f96ee039882
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Full text
The Secretary of the Treasury shall have full authority to establish and implement the Employee Plans Compliance Resolution System (or any successor program) and any other employee plans correction policies, including the authority to waive income, excise, or other taxes to ensure that any tax, penalty, or sanction is not excessive and bears a reasonable relationship to the nature, extent, and severity of the failure.
The Secretary of the Treasury shall continue to update and improve the Employee Plans Compliance Resolution System (or any successor program), giving special attention to—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Pension Protection Act of 2006