Page:United States Statutes at Large Volume 88 Part 1.djvu/991

 88 STAT.]

(3) Subsection (d) of section 6047 (relating to information with respect to certain trusts and annuity and bond purchase plans) is amended to read as follows: "(d)

947

PUBLIC LAW 93-406-SEPT. 2, 1974

26 USC 6047.

CROSS REFERENCES.—

"(1) For provisions relating to penalties for failure to file a return required by this section, see section 6652(f). "(2) For criminal penalty for furnishing fraudulent information, see section 7207." SEC. 1032. DUTIES OF SECRETARY OF HEALTH, EDUCATION, AND WELFARE. Title X I of the Social Security Act (relating to general provisions) is amended by adding at the end of part A thereof the following new section: NOTIFICATION OF SOCIAL SECURITY C L A I M A N T W I T H RESPECT TO DEFERRED VESTED B E N E F I T S

"SEC. 1131. (a) Whenever— "(1) the Secretary makes a finding of fact and a decision as to— " (A) the entitlement of any individual to monthly benefits under section 202,223, or 228, " (B) the entitlement of any individual to a lump-sum death payment payable under section 202(i) on account of the death of any person to whom such individual is related by blood, marriage, or adoption, or " (C) the entitlement under section 226 of any individual to hospital insurance benefits under part A of title X VIII, or " (2) the Secretary is requested to do so— " (A) by any individual with respect to whom the Secretary holds information obtained under rection 6057 of the Internal Revenue Code of 1954. or " (B) in the case of the death of the individual referred to in subparagraph (A), by the individual who would be entitled to payment under section 204 (cl) of this Act. he shall transmit to the individual referred to in paragraph (1) or the individual making the request under paragraph (2) any information, as reported by the employer-, regarding any deferred vested benefit transmitted to the Secretary i^ursuant to such section 6057 with respect to the individual leforred to in paragraph (1) or (2)(A) or the person on whose wages and self-employment income entitlement (or claim of entitlement) is based. " (b)(1) For purposes of section 201(g)(1), expenses incurred in the administration of subsection (a) shall be deemed to be expenses incurred for the administration of title II. "(2) There are hereby authorized to be appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for each fiscal year (commencing with the fiscal year ending June 30, 1974) such sums as the Secretary deems necessary on account of additional administrative expenses resulting from the enactment of the provisions of subsection (a). " SEC. 1033. REPORTS BY ACTUARIES. (a) REPORTS BY ACTUARIES.—Subpart E of part III of subchapter A of chapter 61 (relating to registration of and information concerning pension, etc., plans) as added by section 1031(a) of this Act, is amended by adding at the end thereof the following new section: "SEC. 6059. PERIODIC REPORT OF ACTUARY. " (a) GENERAL RULE.—The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section

42 USC 1320b-1..

42 USC 402, 423, 428.

42 USC 426. 42 USC 1395c.

Ante,

p. 943.

42 USC 404.

42 USC 401.

Appropriation.

Ante,

p. 943.

26 USC 6059.

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