Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
2.9 KiB
Markdown
46 lines
2.9 KiB
Markdown
---
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type: "LegalText"
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title: "29 U.S.C. § 1027"
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description: "Retention of records"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 29
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title_name: "LABOR"
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chapter_number: "18"
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chapter_name: "EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM"
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section: "1027"
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citation: "29 U.S.C. § 1027"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc29@119-100.zip"
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source_identifier: "/us/usc/t29/s1027"
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source_file: "data/legal/raw/us/code/title-29/usc29.xml"
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source_hash: "0875fd7a42f3f7f64a1add6ed58e103693bd804bf383f230dcd86fb3c3dbe2ae"
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raw_snapshot_hash: "123f65eaf0f6719b01d66f4a47cd03d5134b66fbd92ae96d7387b67454b98476"
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text_hash: "5908557a90731b38e1bcf879fd7cadcadb75a92a4c8f1ed0ef9af02d9a2c630b"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 29 U.S.C. § 1027 - Retention of records
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## Text
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Every person subject to a requirement to file any report (including the documents described in subparagraphs (E) through (I) of section 1021(k) of this title) or to certify any information therefor under this subchapter or who would be subject to such a requirement but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title shall maintain a copy of such report and records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which the documents thus required may be verified, explained, or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than six years after the filing date of the documents based on the information which they contain, or six years after the date on which such documents would have been filed but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title.
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(Pub. L. 93–406, title I, § 107, Sept. 2, 1974, 88 Stat. 850; Pub. L. 105–34, title XV, § 1503(d)(5), Aug. 5, 1997, 111 Stat. 1062; Pub. L. 113–235, div. O, title I, § 111(c), Dec. 16, 2014, 128 Stat. 2793.)
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## Notes
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Editorial Notes
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Amendments2014—Pub. L. 113–235 inserted “(including the documents described in subparagraphs (E) through (I) of section 1021(k) of this title)” after “file any report” and “a copy of such report and” after “shall maintain”. 1997—Pub. L. 105–34 struck out “description or” after “requirement to file any”.
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Statutory Notes and Related Subsidiaries
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Effective Date of 2014 AmendmentAmendment by Pub. L. 113–235 applicable with respect to plan years beginning after Dec. 31, 2014, see section 111(e) of Pub. L. 113–235, set out as a note under section 1021 of this title.
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