Page:United States Statutes at Large Volume 98 Part 2.djvu/294

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PUBLIC LAW 98-000—MMMM. DD, 1984

98 STAT. 1454

Ante, pp. 1429, 1440.

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PUBLIC LAW 98-397—AUG. 23, 1984 (A) a participant had at least 1 hour of service in the first plan year beginning on or after January 1, 1976, (B) the amendments made by sections 103 and 203 would not (but for this paragraph) apply to such participant, (C) when such participant separated from service, such participant had at least 10 years of service under the plan

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and had a nonforfeitable right to all (or any portion) of such participant's accrued benefit derived from employer contributions, and (D) as of the date of the enactment of this Act, such participant's annuity starting date has not occurred and such participant is alive, then such participant may elect to have the qualified preretirement survivor annuity requirements of the amendments made by sections 103 and 203 apply. (3) PERIOD DURING WHICH ELECTION MAY BE MADE.—An election under paragraph (1) or (2) may be made by any participant during the period— (A) beginning on the date of the enactment of this Act, and (B) ending on the earlier of the participant's annuity starting date or the date of the participant's death. (4) REQUIREMENT OP NOTICE.— (A) IN GENERAL.— (i) TIME AND MANNER.—Every

plan shall give notice of the provisions of this subsection at such time or times and in such manner or manners as the Secretary of the Treasury may prescribe. (ii) PENALTY.—If any plan fails to meet the requirements of clause (i), such plan shall pay a civil penalty ^ ^ mBb

  • ° *^® Secretary of the Treasury equal to $1 per partici30FI ¥

K P^^* ^^^ ®^^^ ^^7 during the period beginning with the first day on which such failure occurs and ending on j,,^^nr the day before notice is given by the plan; except that the amount of such penalty imposed on any plan shall not exceed $2,500. 100r DP!J '2 ^^^ RESPONSIBIUTIES OF SECRETARY OF LABOR.—The SecreeJon tary of Labor shall take such steps (by public announcements and otherwise) as may be necessary or appropriate to bring to public attention the provisions of this subsection. 29 USC 1001 SEC. 304. STUDY BY COMPTROLLER GENERAL OF THE UNITED STATES. Women. (&) GENERAL RuLE.—The Comptroller General of the United States shall conduct a detailed study Glased on a reliable scientific sample of t3T)ical pension plans of various designs and sizes) of the effect on women of participation, vesting, funding, integration, survivorship features, and other relevant plan and Federal pension rules. (b) GENERAL ACCOUNTING OFFICE ACCESS TO RECORDS.—For

the

purpose of conducting the study under subsection (a), the Comptroller General, or any of his duly authorized representatives, shall have access to and the right to examine and copy— (1) any pension plan books, documents, papers, records, or other recorded information within the possession or control of ,, the plan administrator or sponsor, or any person providing services to the plan, and