29 USC § 1309 - Portability assistance

---
identifier: "/us/usc/t29/s1309"
source: "usc"
legal_status: "official_prima_facie"
title: "29 USC § 1309 - Portability assistance"
title_number: 29
title_name: "LABOR"
section_number: "1309"
section_name: "Portability assistance"
chapter_number: 18
chapter_name: "EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM"
subchapter_number: "III"
subchapter_name: "PLAN TERMINATION INSURANCE"
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 IV, § 4009, Sept. 2, 1974, 88 Stat. 1014; Pub. L. 101–239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)"
---


# § 1309. Portability assistance

section 219 of title 26

The corporation shall provide advice and assistance to individuals with respect to evaluating the economic desirability of establishing individual retirement accounts or other forms of individual retirement savings for which a deduction is allowable under  and with respect to evaluating the desirability, in particular cases, of transferring amounts representing an employee’s interest in a qualified plan to such an account upon the employee’s separation from service with an employer.

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**Source Credit**: (Pub. L. 93–406, title IV, § 4009, Sept. 2, 1974, 88 Stat. 1014; Pub. L. 101–239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)

## Editorial Notes

### Amendments

1989— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

Amendment by  effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .