29-U.S.C.-1027

§1027 – Retention of Records

Pathway

Title 29 > Chapter 18 > Subchapter I > Subtitle B > Part 1 > Section 1027

Details

• Reference: Section 1027
• Legend: §1027 – Retention of Records
• USCode Year: 2013

Provision Content

Every person subject to a requirement to file any report or to certify any information therefor under this subchapter or who would be subject to such a requirement but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title shall maintain records on the matters of which disclosure is required which will provide in sufficient detail the necessary basic information and data from which the documents thus required may be verified, explained, or clarified, and checked for accuracy and completeness, and shall include vouchers, worksheets, receipts, and applicable resolutions, and shall keep such records available for examination for a period of not less than six years after the filing date of the documents based on the information which they contain, or six years after the date on which such documents would have been filed but for an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title.

(Pub. L. 93–406, title I, §107, Sept. 2, 1974, 88 Stat. 850; Pub. L. 105–34, title XV, §1503(d)(5), Aug. 5, 1997, 111 Stat. 1062.)

Amendments

1997—Pub. L. 105–34 struck out description or after requirement to file any.

U.S. Encyclopedia of Law Coverage

29-U.S.C.-981 in the Legal Encyclopedia: Labor

In this entry about 29-U.S.C.-981, find legal reference material, bibliographies and premiere content related to labor in the American Encyclopedia of Law, presenting a comprehensive view of the United States labor-specific issues, written by authorities in the field.

Topic Map

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