29 U.S.C. § 1027
Section 1027 · Retention of records
This is § 107 of the Employee Retirement Income Security Act of 1974
Amended 2 times on record
Applied in 31 court decisions — leading case United States v. Presser (1988)
Most recently applied in Bd of Trustees Glazing Health v. Shannon Chambers (September 2018)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment and consequential amendments — watch for a citation surge after a change. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1997—Pub. L. 105–34 struck out “description or” after “requirement to file any”.