United States · Bill · S
S. 108 (105th)
Small 401(k) Pension Disclosure Act of 1997
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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Votes
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 21 January 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 21 January 1997
Introduced in Senate
summary · EN · 21 January 1997
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/108
- Open data entity: https://api.congress.gov/v3/bill/105/s/108