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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 29 U.S.C. § 1309 Portability assistance us united_states_code code_section 29 LABOR 18 EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM 1309 29 U.S.C. § 1309 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc29@119-100.zip /us/usc/t29/s1309 data/legal/raw/us/code/title-29/usc29.xml ca180643df1998cced2f16c93c3378d475e7583b8005e8dd0cbfa41d627c1407 123f65eaf0f6719b01d66f4a47cd03d5134b66fbd92ae96d7387b67454b98476 2d9068991cf8c2fab65aa020c8c3f38da047199266179a9afdd2615daa10e5cf 2026-07-04 official
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29 U.S.C. § 1309 - Portability assistance

Text

The corporation shall provide advice and assistance to individuals with respect to evaluating the economic desirability of establishing individual retirement accounts or other forms of individual retirement savings for which a deduction is allowable under section 219 of title 26 and with respect to evaluating the desirability, in particular cases, of transferring amounts representing an employees interest in a qualified plan to such an account upon the employees separation from service with an employer.

(Pub. L. 93406, title IV, § 4009, Sept. 2, 1974, 88 Stat. 1014; Pub. L. 101239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)

Notes

Editorial Notes

Amendments1989—Pub. L. 101239 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.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 AmendmentAmendment by Pub. L. 101239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99514, to which such amendment relates, see section 7891(f) of Pub. L. 101239, set out as a note under section 1002 of this title.