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United States Code

Part 1

reporting and disclosure

1021Duty of disclosure and reporting 1022Summary plan description 1023Annual reports 1024Filing with Secretary and furnishing information to participants and certain employers 1025Reporting of participant’s benefit rights 1026Reports made public information 1027Retention of records 1028Reliance on administrative interpretations 1029Forms 1030Alternative methods of compliance 1030aEliminating unnecessary plan requirements related to unenrolled participants 1031Repeal and effective date 1032Notice and disclosure requirements with respect to lump sums