PUBLIC LAW 109–280—AUG. 17, 2006
120 STAT. 945
‘‘(i) sought or received an amortization extension under section 304(d) of this Act or section 431(d) of the Internal Revenue Code of 1986 for such plan year; or ‘‘(ii) used the shortfall funding method (as such term is used in section 305) for such plan year; and ‘‘(I) notification of the right under this section of the recipient to a copy of the annual report filed with the Secretary under subsection (a), summary plan description, summary of any material modification of the plan, upon written request, but that— ‘‘(i) in no case shall a recipient be entitled to receive more than one copy of any such document described during any one 12-month period; and ‘‘(ii) the administrator may make a reasonable charge to cover copying, mailing, and other costs of furnishing copies of information pursuant to this subparagraph. ‘‘(2) EFFECT OF SUBSECTION.—Nothing in this subsection waives any other provision under this title requiring plan administrators to provide, upon request, information to employers that have an obligation to contribute under the plan.’’. (e) MODEL FORM.—Not later than 1 year after the date of the enactment of this Act, the Secretary of Labor shall publish a model form for providing the statements, schedules, and other material required to be provided under section 101(f) of the Employee Retirement Income Security Act of 1974, as amended by this section. The Secretary of Labor may promulgate any interim final rules as the Secretary determines appropriate to carry out the provisions of this subsection. (f) EFFECTIVE DATE.—The amendments made by this section shall apply to plan years beginning after December 31, 2007.
Notification.
Deadline. 29 USC 1021 note.
29 USC 1021 note.
SEC. 504. ELECTRONIC DISPLAY OF ANNUAL REPORT INFORMATION.
(a) ELECTRONIC DISPLAY OF INFORMATION.—Section 104(b) of such Act (29 U.S.C. 1024(b)) is amended by adding at the end the following: ‘‘(5) Identification and basic plan information and actuarial information included in the annual report for any plan year shall be filed with the Secretary in an electronic format which accommodates display on the Internet, in accordance with regulations which shall be prescribed by the Secretary. The Secretary shall provide for display of such information included in the annual report, within 90 days after the date of the filing of the annual report, on an Internet website maintained by the Secretary and other appropriate media. Such information shall also be displayed on any Intranet website maintained by the plan sponsor (or by the plan administrator on behalf of the plan sponsor) for the purpose of communicating with employees and not the public, in accordance with regulations which shall be prescribed by the Secretary.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to plan years beginning after December 31, 2007.
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Regulations.
29 USC 1024 note.
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