29 USC § 1028 - Reliance on administrative interpretations

---
identifier: "/us/usc/t29/s1028"
source: "usc"
legal_status: "official_prima_facie"
title: "29 USC § 1028 - Reliance on administrative interpretations"
title_number: 29
title_name: "LABOR"
section_number: "1028"
section_name: "Reliance on administrative interpretations"
chapter_number: 18
chapter_name: "EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM"
subchapter_number: "I"
subchapter_name: "PROTECTION OF EMPLOYEE BENEFIT RIGHTS"
part_number: "1"
part_name: "reporting and disclosure"
positive_law: false
currency: "119-73"
last_updated: "2026-03-26"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 93–406, title I, § 108, Sept. 2, 1974, 88 Stat. 850; Pub. L. 101–239, title VII, § 7894(b)(7), Dec. 19, 1989, 103 Stat. 2448; Pub. L. 105–34, title XV, § 1503(d)(6), Aug. 5, 1997, 111 Stat. 1062.)"
---


# § 1028. Reliance on administrative interpretations

section 1131 of this titlesection 1112 of this titlesection 1112 of this title

In any criminal proceeding under , based on any act or omission in alleged violation of this part or , no person shall be subject to any liability or punishment for or on account of the failure of such person to (1) comply with this part or , if he pleads and proves that the act or omission complained of was in good faith, in conformity with, and in reliance on any regulation or written ruling of the Secretary, or (2) publish and file any information required by any provision of this part if he pleads and proves that he published and filed such information in good faith, and in conformity with any regulation or written ruling of the Secretary issued under this part regarding the filing of such reports. Such a defense, if established, shall be a bar to the action or proceeding, notwithstanding that (A) after such act or omission, such interpretation or opinion is modified or rescinded or is determined by judicial authority to be invalid or of no legal effect, or (B) after publishing or filing the annual reports and other reports required by this subchapter, such publication or filing is determined by judicial authority not to be in conformity with the requirements of this part.

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**Source Credit**: (Pub. L. 93–406, title I, § 108, Sept. 2, 1974, 88 Stat. 850; Pub. L. 101–239, title VII, § 7894(b)(7), Dec. 19, 1989, 103 Stat. 2448; Pub. L. 105–34, title XV, § 1503(d)(6), Aug. 5, 1997, 111 Stat. 1062.)

## Editorial Notes

### Amendments

1997—, which directed the amendment of cl. (2)(B) by substituting “annual reports” for “plan descriptions, annual reports,”, was executed by making the substitution for “plan description, annual reports,” to reflect the probable intent of Congress.

1989— substituted “act or omission” for “act of omission” before “complained of”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

Amendment by  effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, , to which such amendment relates, see , set out as a note under .

### Regulations

Secretary authorized, effective , to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see .