§ 1304a. Sponsor education and assistance

Type Statute

Publication 2026-03-26

State In force

Department United States Congress

Source OLRC

articles 2

(a) Definition In this section, the term “CSEC plan” has the meaning given that term in subsection (f)(1) of section 1060 of this title.

(b) Education The Participant and Plan Sponsor Advocate established under section 1304 of this title shall make itself available to assist CSEC plan sponsors and participants as part of the duties it performs under the general supervision of the Board of Directors under section 1304(b) of this title.

(Pub. L. 113–97, title I, § 105, Apr. 7, 2014, 128 Stat. 1121.)

Editorial Notes

Codification

Section was enacted as part of the Cooperative and Small Employer Charity Pension Flexibility Act, and not as part of the Employee Retirement Income Security Act of 1974 which comprises this chapter.

Effective Date

Section applicable to years beginning after Dec. 31, 2013, see section 3 of Pub. L. 113–97, set out as an Effective Date of 2014 Amendment note under section 401 of Title 26, Internal Revenue Code.

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§ 1304a. Sponsor education and assistance