29 USC § 1193b - Reporting and disclosure requirements

---
identifier: "/us/usc/t29/s1193b"
source: "usc"
legal_status: "official_prima_facie"
title: "29 USC § 1193b - Reporting and disclosure requirements"
title_number: 29
title_name: "LABOR"
section_number: "1193b"
section_name: "Reporting and disclosure requirements"
chapter_number: 18
chapter_name: "EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM"
subchapter_number: "I"
subchapter_name: "PROTECTION OF EMPLOYEE BENEFIT RIGHTS"
part_number: "8"
part_name: "pension-linked emergency savings accounts"
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, § 803, as added Pub. L. 117–328, div. T, title I, § 127(b)(1), Dec. 29, 2022, 136 Stat. 5323.)"
---


# § 1193b. Reporting and disclosure requirements

The Secretary shall—

**(1)** prescribe such regulations as may be necessary to address reporting and disclosure requirements for pension-linked emergency savings accounts; and

**(2)** seek to prevent unnecessary reporting and disclosure for such accounts under this chapter, including for purposes of any reporting or disclosure related to pension plans required by this subchapter or under the Internal Revenue Code of 1986.

---

**Source Credit**: (Pub. L. 93–406, title I, § 803, as added Pub. L. 117–328, div. T, title I, § 127(b)(1), Dec. 29, 2022, 136 Stat. 5323.)

## Editorial Notes

### References in Text

The Internal Revenue Code of 1986, referred to in par. (2), is classified generally to Title 26, Internal Revenue Code.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to plan years beginning after , see , set out as an Effective Date of 2022 Amendment note under , Internal Revenue Code.