92 STAT. 3790
REORGANIZATION PLAN NO. 4 REORGANIZATIONPLANNO. 4 o f 1978^
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Prepared by the President and transmitted to the Senate and the House of Representatives in Congress assembled, August 10, 1978, pursuant to the provisions of Chapter 9 of Title 5 of the United States Code. *
5 USC app; 29 u s e 1001 note.
Employee Retirement Income Security Act Transfers SECTION 101. Transfer to the Secretary of the Treasury.
29 USC 1051, 1081. „ojg 29 USC 1051, 1053, 1059, 1081. 26 USC 404, 410-41S
29 USC 1102.
Except as otherwise provided in Sections 104 and 106 of this Plan, all authority of the Secretary of Labor to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of the Treasury: (a) regulations, rulings, opinions, variances and waivers under Parts 2 and 3 of Subtitle B of Title I and subsection 1012(c) of Title II of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 note) (hereinafter referred to as "ERISA"), EXCEPT for sections and subsections 201, 203(a)(3)(B), 209, and 301(a) of ERISA; (b) such regulations, rulings, and opinions which are granted to the Secretary of Labor under Sections 404, 410, 411, 412, and 413 of the Internal Revenue Code of 1954, as amended, (hereinafter referred to as the "Code"), EXCEPT for subsection 411(a)(3)(B) of the Code and the definitions of "collectively bargained plan" and "collective bargaining agreement" contained in subsections 404(a)(1)(B) and (a)(1)(C), 410 (b)(2)(A) and (b)(2)(B), and 413(a)(1) of the Code; and (c) regulations, rulings, and opinions under subsections 3(19), 3(22), 3(23), 3(24), 3(25), 3(27), 3(28), 3(29), 3(30), and 3(31) of Subtitle A of Tide I of ERISA. SECTION 102. Transfers to the Secretary of Labor.
26 USC 4975.
29 USC 1104. 26 USC 4975 note.
Except as otherwise provided in Section 105 of this Plan, all authority of the Secretary of the Treasury to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of Labor: (a) regulations, rulings, opinions, and exemptions under section 4975 of the Code, EXCEPT for (i) subsections 4975(a), (b). (c)(3), (d)(3), (e)(1), and (e)(7) of the Code; (ii) to the extent necessary for the continued enforcement of subsections 4975(a) and (b) by the Secretary of the Treasury, subsections 4975(f)(1), (f)(2), (f)(4), (f)(5) and (0(6) of the Code; and (iii) exemptions with respect to transactions that are exempted by subsection 404(c) of ERISA from the provisions of Part 4 of Subtitle B of Title I of ERISA; and (b) regulations, rulings, and opinions under subsection 2003(c) of ERISA, EXCEPT for subsection 2003(c)(1)(B). SECTION 103. Coordination CotKeming Certain Fiduciary Actions.
26 USC 401.
In the case of fiduciary actions which are subject to Part 4 of Subtitle B of Title I of ERISA, the Secretary of the Treasury shall notify the Secretary of Labor prior to the time of commencing any proceeding to determine whether the action violates the exclusive benefit rule of subsection 401(a) of the Code, but not later than prior to issuing a preliminary notice of intent to disqualify under that rule, and the 'AsamcndedScplember 20, 1978.
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