29 U.S.C. § 1059

Recordkeeping and reporting requirements

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(a)(1) Except as provided by paragraph (2) every employer shall, in accordance with such regulations as the Secretary may prescribe, maintain records with respect to each of his employees sufficient to determine the benefits due or which may become due to such employees. The plan administrator shall make a report, in such manner and at such time as may be provided in regulations prescribed by the Secretary, to each employee who is a participant under the plan and who—(A) requests such report, in such manner and at such time as may be provided in such regulations,(B) terminates his service with the employer, or(C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).The employer shall furnish to the plan administrator the information necessary for the administrator to make the reports required by the preceding sentence. Not more than one report shall be required under subparagraph (A) in any 12-month period. Not more than one report shall be required under subparagraph (C) with respect to consecutive 1-year breaks in service. The report required under this paragraph shall be in the same form, and contain the same information, as periodic benefit statements under section 1025(a) of this title.(2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by paragraph (1). Such administrator shall maintain the records, and make the reports, required by paragraph (1).(b) If any person who is required, under subsection (a), to furnish information or maintain records for any plan year fails to comply with such requirement, he shall pay to the Secretary a civil penalty of $10 for each employee with respect to whom such failure occurs, unless it is shown that such failure is due to reasonable cause.(Pub. L. 93–406, title I, § 209, Sept. 2, 1974, 88 Stat. 865; Pub. L. 110–458, title I, § 105(f), Dec. 23, 2008, 122 Stat. 5105.)Editorial NotesAmendments

2008—Subsec. (a)(1). Pub. L. 110–458, § 105(f)(1), in introductory provisions, substituted “such regulations as the Secretary may prescribe” for “regulations prescribed by the Secretary” and, in concluding provisions, inserted last sentence and struck out former last sentence which read as follows: “The report required under this paragraph shall be sufficient to inform the employee of his accrued benefits under the plan and the percentage of such benefits which are nonforfeitable under the plan.”

Subsec. (a)(2). Pub. L. 110–458, § 105(f)(2), added par. (2) and struck out former par. (2) which read as follows: “If more than one employer adopts a plan, each such employer shall, in accordance with regulations prescribed by the Secretary, furnish to the plan administrator the information necessary for the administrator to maintain the records and make the reports required by paragraph (1). Such administrator shall maintain the records and, to the extent provided under regulations prescribed by the Secretary, make the reports, required by paragraph (1).”

Statutory Notes and Related SubsidiariesEffective Date of 2008 Amendment

Amendment by Pub. L. 110–458 effective as if included in the provisions of Pub. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

Regulations

Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.

Notes of Decisions

Cited in 113 cases (26 in the last 5 years), 1979–2026 · leading case: Winfield v. Citibank, N.A., 842 F. Supp. 2d 560 (S.D.N.Y. 2012).

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Winfield v. Citibank, N.A., 842 F. Supp. 2d 560 (S.D.N.Y. 2012). · cites it 4× “” 29 U.S.C. § 1059 (a)(1). Section 209(b) provides that “[i]f any person who is required .”

Cent. States, Se. & Sw. Areas Pension Fund v. Cent. Transp., Inc., 472 U.S. 559 (1985). · cites it 2× “29 U. S. C. § 1059 . The Secretary of Labor has explicitly interpreted the trustees' duty to prevent employer use of trust assets as creating a plan duty to verify employer determinations and requiring plans to adopt systems for policing employers.”

Collette Davis v. Abington Mem Hosp, 765 F.3d 236 (3rd Cir. 2014). “The plaintiffs' ERISA claims were: failure to keep accurate records sufficient to determine benefits in violation of ERISA's record-keeping provision under 29 U.S.C. § 1059 (a)(1) (ERISA § 209(a)(1)); and breach of fiduciary duty under 29 U.”

DeSilva v. North Shore-Long Island Jewish Health Sys., Inc., 770 F. Supp. 2d 497 (E.D.N.Y 2011). · cites it 2× “§ 1132 (a)(3), which provides that, inter alia, a plan participant may bring a civil action: “(A) to enjoin any act or practice which violates any provision of this subchapter or the terms of the plan, or (B) to obtain other appropriate equitable relief (i) to redress such…”

Labarbera v. Astc Labs. Inc., 752 F. Supp. 2d 263 (E.D.N.Y 2010). · cites it 2× “§ 1145 , provides that “[e]very employer who is obligated to make contributions to a multiemployer plan under the terms of the plan or under the terms of a collectively bargained agreement .”

James v. Int'l Painters & Allied Trades Indus. Pension Plan, 710 F. Supp. 2d 16 (D.D.C. 2010). · cites it 4× “summary judgment, namely: (1) whether the plaintiff is entitled to a pension and, if so, how much money per month is he entitled to receive; (2) whether the defendants have a duty to maintain the plaintiffs employment and union records and, if so, whether penalties should be…”

Annuity, Welfare & Apprenticeship Skill Improvement & Saf. Funds of the Int'l Union of Operating Engineers, Local 15, 15A, 15C & 15D v. Eastport Excavation & Utils. Inc., 3 F. Supp. 3d 204 (S.D.N.Y. 2014). · cites it 3× “” 29 U.S.C. § 1059 (a)(1); accord Grabois v.”

Kifafi v. Hilton Hotels Ret. Plan, 616 F. Supp. 2d 7 (D.D.C. 2009). · cites it 2× “” 29 U.S.C. § 1059 . According to Kifafi, Hilton violated this provision because he has been married for over thirty years and has indicated as such on “numerous employment forms,” Pl.”

Motion Picture Indus. Pension & Health Plans v. N.T. Audio Visual Supply, Inc., 259 F.3d 1063 (9th Cir. 2001). · cites it 3× “The employer’s records may be the only reliable evidence the Trustees can use to establish liability for contributions to the Plans.”

Pruell v. Caritas Christi, 678 F.3d 10 (1st Cir. 2012). “§§ 206-207 (2006); -failed to keep accurate records and to credit all hours worked in violation of the Employee Retirement Income Security Act (“ERISA”), 29 U.S.C. §§ 1059 (a)(1), 1104(a)(1); and -engaged in a pattern of mail fraud by sending misleading payroll checks, in…”

Babino v. Gesualdi, 278 F. Supp. 3d 562 (E.D.N.Y 2017). · cites it 2× “Appx. at 71-72 . Second, under ERISA, an employer is required to “maintain records with respect to each of his employees sufficient to determine the benefits due or which may become due to such employees.”

Medina v. Catholic Health Initiatives, 877 F.3d 1213 (10th Cir. 2017). “” 29 U.S.C. § 1059 (a)(1)' (emphasis added).”

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— 29 U.S.C. § 1059(a)(1) — 1 case

James v. Int'l Painters & Allied Trades Indus. Pension Plan (D.D.C. 2010).

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