View all text of Part 8 [§ 1193 - § 1193c]
§ 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 title or under the Internal Revenue Code of 1986.
(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.)