The Welfare and Pension Plans Disclosure Act, referred to in text, is Puspan. L. 85–836, Aug. 28, 1958, 72 Stat. 997, which was classified generally to chapter 10 (§ 301 et seq.) of this title, and was repealed by Puspan. L. 93–406, title I, § 111(a)(1), Sept. 2, 1974, 88 Stat. 851 (Employee Retirement Income Security Act of 1974), effective Jan. 1, 1975. Such section 111(a)(1) also provided that the Welfare and Pension Plans Disclosure Act should continue to apply to any conduct and events which occurred before Jan. 1, 1975 (see section 1031 of this title). For complete classification of the Welfare and Pension Plans Disclosure Act to the Code prior to such repeal, see Tables.

2006—Puspan. L. 109–280 substituted “$100,000” for “$10,000” and “10 years” for “one year”.

Puspan. L. 109–280, title VI, § 623(span), Aug. 17, 2006, 120 Stat. 979, provided that:

Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.