29 U.S.C. § 1201

Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code

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(a) Additional material required of applicants

Before issuing an advance determination of whether a pension, profit-sharing, or stock bonus plan, a trust which is a part of such a plan, or an annuity or bond purchase plan meets the requirements of part I of subchapter D of chapter 1 of title 26, the Secretary of the Treasury shall require the person applying for the determination to provide, in addition to any material and information necessary for such determination, such other material and information as may reasonably be made available at the time such application is made as the Secretary of Labor may require under subchapter I of this chapter for the administration of that subchapter. The Secretary of the Treasury shall also require that the applicant provide evidence satisfactory to the Secretary that the applicant has notified each employee who qualifies as an interested party (within the meaning of regulations prescribed under section 7476(b)(1) of title 26 (relating to declaratory judgments in connection with the qualification of certain retirement plans)) of the application for a determination.

(b) Opportunity to comment on application(1) Whenever an application is made to the Secretary of the Treasury for a determination of whether a pension, profit-sharing, or stock bonus plan, a trust which is a part of such a plan, or an annuity or bond purchase plan meets the requirements of part I of subchapter D of chapter 1 of title 26, the Secretary shall upon request afford an opportunity to comment on the application at any time within 45 days after receipt thereof to—(A) any employee or class of employee qualifying as an interested party within the meaning of the regulations referred to in subsection (a).11 So in original. The period probably should be a comma.(B) the Secretary of Labor, and(C) the Pension Benefit Guaranty Corporation.(2) The Secretary of Labor may not request an opportunity to comment upon such an application unless he has been requested in writing to do so by the Pension Benefit Guaranty Corporation or by the lesser of—(A) 10 employees, or(B) 10 percent of the employeeswho qualify as interested parties within the meaning of the regulations referred to in subsection (a). Upon receiving such a request, the Secretary of Labor shall furnish a copy of the request to the Secretary of the Treasury within 5 days (excluding Saturdays, Sundays, and legal public holidays (as set forth in section 6103 of title 5)).(3) Upon receiving such a request from the Secretary of Labor, the Secretary of the Treasury shall furnish to the Secretary of Labor such information held by the Secretary of the Treasury relating to the application as the Secretary of Labor may request.(4) The Secretary of Labor shall, within 30 days after receiving a request from the Pension Benefit Guaranty Corporation or from the necessary number of employees who qualify as interested parties, notify the Secretary of the Treasury, the Pension Benefit Guaranty Corporation, and such employees with respect to whether he is going to comment on the application to which the request relates and with respect to any matters raised in such request on which he is not going to comment. If the Secretary of Labor indicates in the notice required under the preceding sentence that he is not going to comment on all or part of the matters raised in such request, the Secretary of the Treasury shall afford the corporation, and such employees, an opportunity to comment on the application with respect to any matter on which the Secretary of Labor has declined to comment.(c) Intervention by Pension Benefit Guaranty Corporation or Secretary of Labor into declaratory judgment action under section 7476 of title 26, action by Corporation authorized

The Pension Benefit Guaranty Corporation and, upon petition of a group of employees referred to in subsection (b)(2), the Secretary of Labor, may intervene in any action brought for declaratory judgment under section 7476 of title 26 in accordance with the provisions of such section. The Pension Benefit Guaranty Corporation is permitted to bring an action under such section 7476 under such rules as may be prescribed by the United States Tax Court.

(d) Notification and information by Secretary of the Treasury to Secretary of Labor upon issuance by Secretary of the Treasury of a determination letter to applicant

If the Secretary of the Treasury determines that a plan or trust to which this section applies meets the applicable requirements of part I of subchapter D of chapter 1 of title 26 and issues a determination letter to the applicant, the Secretary shall notify the Secretary of Labor of his determination and furnish such information and material relating to the application and determination held by the Secretary of the Treasury as the Secretary of Labor may request for the proper administration of subchapter I of this chapter. The Secretary of Labor shall accept the determination of the Secretary of the Treasury as prima facie evidence of initial compliance by the plan with the standards of parts 2, 3, and 4 of subtitle B of subchapter I of this chapter. The determination of the Secretary of the Treasury shall not be prima facie evidence on issues relating solely to part 4 of subtitle B of subchapter I. If an application for such a determination is withdrawn, or if the Secretary of the Treasury issues a determination that the plan or trust does not meet the requirements of such part I, the Secretary shall notify the Secretary of Labor of the withdrawal or determination.

(e) Effective date

This section does not apply with respect to an application for any plan received by the Secretary of the Treasury before the date on which section 410 of title 26 applies to the plan, or on which such section will apply if the plan is determined by the Secretary to be a qualified plan.

(Pub. L. 93–406, title III, § 3001, Sept. 2, 1974, 88 Stat. 995; Pub. L. 100–203, title IX, § 9343(b), Dec. 22, 1987, 101 Stat. 1330–372; Pub. L. 101–239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)Editorial NotesAmendments

1989—Subsecs. (a), (b)(1), (c) to (e). Pub. L. 101–239 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.

1987—Subsec. (d). Pub. L. 100–203 inserted after second sentence “The determination of the Secretary of the Treasury shall not be prima facie evidence on issues relating solely to part 4 of subtitle B of subchapter I.”

Statutory Notes and Related SubsidiariesEffective Date of 1989 Amendment

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Notes of Decisions

Cited in 26 cases (3 in the last 5 years), 1977–2025 · leading case: Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon, 541 U.S. 1 (2004).

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Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon, 541 U.S. 1 (2004). · cites it 2× “Title *7 III, 29 U. S. C. § 1201 et seq., "contains provisions designed to coordinate enforcement efforts of different federal departments, and provides for further study of [benefit plans].”

Nachman Corp. v. Pension Benefit Guar. Corp., 446 U.S. 359 (1980). · cites it 2× “Title III, ERISA §§ 3001-3043, 29 U. S. C. § 1201 et. seq., contains provisions designed to coordinate enforcement efforts of different federal departments, and provides for further study of the field.”

Harold West, Trs. of the S. Labor Union Welfare Fund & Pension Fund v. James Butler, 621 F.2d 240 (6th Cir. 1980). · cites it 2× “be unlawful for any person through the use of fraud, force, violence, or threat of the use of force or violence, to restrain, coerce, intimidate, or attempt to restrain, coerce, or intimidate any participant or beneficiary for the purpose of interfering with or preventing the…”

Giordano v. Thomson, 564 F.3d 163 (2d Cir. 2009). “ERISA § 510 prohibits only retaliation against a plaintiff who exercises a right derived from: (1) an employee benefits plan, (2) “this subchap *170 ter,” (3) 29 U.S.C. § 1201 or (4) the Welfare and Pension Plans Disclosure Act.”

Cicatello v. Brewery Workers Pension Fund, 434 F. Supp. 950 (W.D.N.Y. 1977). · cites it 3× “Briefly stated, they are that the defendants failed to comply with § 3001(a) of ERISA, 29 U.S.C. § 1201 (a), by not notifying each employee of the Teamsters Fund of the proposed merger, that the merger violates § 208 of ERISA, 29 U.”

Richard J. Rybarczyk, Minoru Mizuba, & William Rittenhouse v. Trw, Inc. & Trw Salaried Pension Plan, 235 F.3d 975 (6th Cir. 2000). “” 29 U.S.C. § 1201 (d). As far as the anti-cutback rule is concerned, however, we are not persuaded that the letter is prima facie evidence of anything.”

Donovan v. Shaw, 668 F.2d 985 (8th Cir. 1982). · cites it 4× “trustee contended, inter alia, (1) that the Fund was not covered by Title I of ERISA and was therefore not subject to the Secretary’s subpoena power under the statute and (2) *988 that the favorable 1977 IRS determination letter demonstrated that the IRS had concluded that the…”

Heimann v. Nat'l Elevator Indus. Pension Fund, 187 F.3d 493 (5th Cir. 1999). “Interference with protected rights It shall be unlawful for any person to discharge, fine, suspend, expel, discipline, or discriminate against a participant or beneficiary for exercising any right to which he is entitled under the provisions of an employee benefit plan, this…”

In Re Komet, 104 B.R. 799 (Bankr. W.D. Tex. 1989). “29 U.S.C. §§ 1201 , 1202, 1203(b), 1204(a) (delegation provisions).”

Air Line Pilots Ass'n v. Pension Benefit Guar. Corp., 193 F. Supp. 2d 209 (D.D.C. 2002). “See 29 U.S.C. § 1201 et seq.; Nachman, 446 U.”

In Re Gulf Pension Litig., 764 F. Supp. 1149 (S.D. Tex. 1991). “§ 3001(a) of ERISA, 29 U.S.C. § 1201 (a). The notice to interested parties must specify procedures by which interested parties *1172 (generally participants in the plan and their collective bargaining agents) can obtain copies of the materials filed with the IRS, and can file…”

Milan v. Centennial Commc'ns Corp., 500 F. Supp. 2d 14 (D.P.R. 2007). “29 U.S.C. § 1201 et seq. An employer who fails to give timely notice is liable to termi *22 nated employees for back pay and benefits for each “day of violation,” that is each day during which the employee had not received the required notice, to a maximum of 60 days.”

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