Page:United States Statutes at Large Volume 88 Part 1.djvu/896

 852

PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

(iii) The table of sections of chapter 47 of such title 18 is amended by striking out "Welfare and Pension Plans Disclosure Act" in the item relating to section 1027 and inserting in lieu thereof "Employee Ante, p. 829. Ketirement Income Security Act of 1974". (C) Section 1954 of such title 18 is amended by striking out "any plan subject to the provisions of the Welfare and Pension Plans Disclosure Act as amended" and inserting in lieu thereof "any employee welfare benefit plan or employee pension benefit plan, respectively, subject to any provision of title I of the Employee Retirement Income Security Act of 1974"; and by striking out "sections 3(3) and 5(b) (1) and (2) of the Welfare and Pension Plans Disclosure Act, as amended" and inserting in lieu thereof "sections 3(4) and (3) (16) of the Employee Retirement Income Security Act of 1974". (D) Section 211 of the Labor-Management Reporting?ind Disclosure Act of 1959 (29 U.S.C. 441) is amended by striking out "Welfare and Pension Plans Disclosure Act" and inserting in lieu thereof "Employee Retirement Income Security Act of 1974". Effective date. (b)(1) Except as provided in paragraph (2), this part (including the amendments and repeals made by subsection (a)) shall take effect on January 1, 1975. (2) I n the case of a plan which has a plan year which begins before January 1, 1975, and ends after December 31, 1974, the Secretary may postpone by regulation the effective date of the repeal of any provision of the Welfare and Pension Plans Disclosure Act (and of any amendment made by subsection (a)(2)) and the effective date of any provision of this part, until the beginning of the first plan year of such plan which begins after January 1, 1975. (c) The provisions of this title authorizing the Secretary to promulgate regulations shall take effect on the date of enactment of this Act. PART 2—PARTICIPATION AND VESTING COVERAGE 29 USC 1051.

26 USC 501.

26 USC 736. Post, p. 959. Post, p. 964.

S E C 201. This part shall apply to any employee benefit plan described in section 4(a) (and not exempted under section 4(b)) other than— (1) an employee welfare benefit plan; (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees; (3)(A) a plan established and maintained by a society, order, or association described in section 501(c)(8) or (9) of the Internal Revenue Code of 1954, if no part of the contributions to or under such plan are made by employers of participants in such plan, or (B) a trust described in section 501(c) (18) of such Code; (4) a plan which is established and maintained by a labor organization described in section 501(c)(5) of the Internal Revenue Code of 1954 and which does not at any time after the date of enactment of this Act provide for employer contributions; (5) any agreement providing payments to a retired partner or a deceased partner's successor in interest, as described in section 736 of the Internal jRevenue Code of 1954; (6) an individual retirement account or annuity described in section 408 of the Internal Revenue Code of 1954, or a retirement bond described in section 409 of such Code; or (7) an excess benefit plan.

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