18 USC § 1027 - False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974

---
identifier: "/us/usc/t18/s1027"
source: "usc"
legal_status: "official_legal_evidence"
title: "18 USC § 1027 - False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974"
title_number: 18
title_name: "CRIMES AND CRIMINAL PROCEDURE"
section_number: "1027"
section_name: "False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974"
chapter_number: 47
chapter_name: "FRAUD AND FALSE STATEMENTS"
part_number: "I"
part_name: "CRIMES"
positive_law: true
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 87–420, § 17(c), Mar. 20, 1962, 76 Stat. 42; amended Pub. L. 93–406, title I, § 112(a)(2)(B)(i), (ii), formerly § 111(a)(2)(B)(i), (ii), Sept. 2, 1974, 88 Stat. 851, renumbered § 112(a)(2)(B)(i), (ii), Pub. L. 117–328, div. T, title III, § 320(a)(1), Dec. 29, 2022, 136 Stat. 5354; Pub. L. 103–322, title XXXIII, § 330016(1)(L), Sept. 13, 1994, 108 Stat. 2147.)"
---


# § 1027. False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974

Whoever, in any document required by title I of the Employee Retirement Income Security Act of 1974 (as amended from time to time) to be published, or kept as part of the records of any employee welfare benefit plan or employee pension benefit plan, or certified to the administrator of any such plan, makes any false statement or representation of fact, knowing it to be false, or knowingly conceals, covers up, or fails to disclose any fact the disclosure of which is required by such title or is necessary to verify, explain, clarify or check for accuracy and completeness any report required by such title to be published or any information required by such title to be certified, shall be fined under this title, or imprisoned not more than five years, or both.

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**Source Credit**: (Added Pub. L. 87–420, § 17(c), Mar. 20, 1962, 76 Stat. 42; amended Pub. L. 93–406, title I, § 112(a)(2)(B)(i), (ii), formerly § 111(a)(2)(B)(i), (ii), Sept. 2, 1974, 88 Stat. 851, renumbered § 112(a)(2)(B)(i), (ii), Pub. L. 117–328, div. T, title III, § 320(a)(1), Dec. 29, 2022, 136 Stat. 5354; Pub. L. 103–322, title XXXIII, § 330016(1)(L), Sept. 13, 1994, 108 Stat. 2147.)

## Editorial Notes

### References in Text

The Employee Retirement Income Security Act of 1974, referred to in text, is , , . Title I of the Employee Retirement Income Security Act of 1974 is classified generally to subchapter I (§ 1001 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under  and Tables.

### Amendments

1994— substituted “fined under this title” for “fined not more than $10,000”.

1974—, (ii), formerly § 111(a)(2)(A)(i), (ii), as renumbered by , substituted “Employee Retirement Income Security Act of 1974” for “Welfare and Pension Plans Disclosure Act” in section catchline, and “title I of the Employee Retirement Income Security Act of 1974” and “title” for “the Welfare and Pension Plans Disclosure Act” and “Act”, respectively, in text.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2022 Amendment

Amendment by  applicable to plan years beginning after , see , set out as a note under , Internal Revenue Code.

### Effective Date of 1974 Amendment

Amendment by  effective , except as provided in , Labor, see .

### Effective Date

Section effective 90 days after , see , set out as a note under .