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>
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2.0 KiB
Markdown
50 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "29 U.S.C. § 1193b"
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description: "Reporting and disclosure requirements"
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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: "1193b"
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citation: "29 U.S.C. § 1193b"
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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/s1193b"
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source_file: "data/legal/raw/us/code/title-29/usc29.xml"
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source_hash: "ba2bef13f01de8a03d3d3716ba2c0ada2bbf4071cd71a7288449f19faf703f91"
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raw_snapshot_hash: "123f65eaf0f6719b01d66f4a47cd03d5134b66fbd92ae96d7387b67454b98476"
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text_hash: "75ba9cc1e2f9317acb5af8798f7345eb49e6725582c77ccc8b6692076d97ee4f"
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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. § 1193b - Reporting and disclosure requirements
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## Text
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The Secretary shall—
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(1) prescribe such regulations as may be necessary to address reporting and disclosure requirements for pension-linked emergency savings accounts; and
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(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.
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(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.)
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## Notes
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Editorial Notes
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References in TextThe Internal Revenue Code of 1986, referred to in par. (2), is classified generally to Title 26, Internal Revenue Code.
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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