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United States · Bill · S

S. 108 (105th)

Small 401(k) Pension Disclosure Act of 1997

referredUnited States· United States Congress· EN

Introduced

21 January 1997

Last action

Status

Read twice and referred to the Committee on Labor and Human Resources.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Small 401(k) Pension Disclosure Act of 1997 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require annual, detailed investment reports by plans with qualified cash or deferred arrangements (under section 401(k) of the Internal Revenue Code) which are maintained by employers with fewer than 100 participants. Directs the Secretary of Labor, in prescribing regulations for such ERISA annual investment report requirement, to: (1) consider including specified types of information requirements for such reports; and (2) provide for electronic transfer of such report by a plan administrator to plan participants and beneficiaries.

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Documents

3 official files

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Sources

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