2013 US Code
Title 29 - Labor
Chapter 18 - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM (§§ 1001 - 1461)
Subchapter I - PROTECTION OF EMPLOYEE BENEFIT RIGHTS (§§ 1001 - 1191c)
Subtitle B - Regulatory Provisions (§§ 1021 - 1191c)
Part 1 - reporting and disclosure (§§ 1021 - 1031)
Section 1027 - Retention of records

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 1, Title 29 - LABOR
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 29 - LABOR
CHAPTER 18 - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM
SUBCHAPTER I - PROTECTION OF EMPLOYEE BENEFIT RIGHTS
Subtitle B - Regulatory Provisions
part 1 - reporting and disclosure
Sec. 1027 - Retention of records
Containssection 1027
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionstandard
Source CreditPub. L. 93-406, title I, §107, Sept. 2, 1974, 88 Stat. 850; Pub. L. 105-34, title XV, §1503(d)(5), Aug. 5, 1997, 111 Stat. 1062.
Statutes at Large References88 Stat. 850
111 Stat. 1062
Public Law ReferencesPublic Law 93-406, Public Law 105-34

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Retention of records - 29 U.S.C. § 1027 (2013)
§1027. Retention of records

Every person subject to a requirement to file any report or to certify any information therefor under this subchapter or who would be subject to such a requirement but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title shall maintain records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which the documents thus required may be verified, explained, or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than six years after the filing date of the documents based on the information which they contain, or six years after the date on which such documents would have been filed but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title.

(Pub. L. 93–406, title I, §107, Sept. 2, 1974, 88 Stat. 850; Pub. L. 105–34, title XV, §1503(d)(5), Aug. 5, 1997, 111 Stat. 1062.)

AMENDMENTS

1997—Pub. L. 105–34 struck out "description or" after "requirement to file any".

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