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Criminal Resource Manual

2438. Form Indictment -- False Statements And Concealment Of Facts In Employee Benefit Plan Records Or Reports

(18 U.S.C. § 1027)

The Grand Jury Charges:

That from on or about (date) in the __________ District of ___________, in [a] document[s] required by Title I of the Employee Retirement Income Security Act of 1974 ("ERISA") to be [kept as part of the records* of][certified to the administrator** of] (name of employee welfare or pension plan) , an [employee welfare benefit plan][employee pension benefit plan], the defendant ____________ did make false statement(s) and representation(s) of fact, knowing the same to be false, and did knowingly conceal, cover up and fail to disclose facts, [the disclosure of which was required by ERISA] [which were necessary to verify, explain, clarify and check for accuracy and completeness] the (name of required report or information document) , [a report required by ERISA to be published***][information required by ERISA to be certified to the administrator], that is, (describe false entry made, facts knowingly concealed, etc.) .

All in violation of Title 18, United States Code, Sections 1027 and 2.

* See 29 U.S.C. § 1027 concerning the retention of required records.

** See 29 U.S.C. §§ 1023(a)(2) concerning the certification of information by insurance carriers, banks, organizations providing plan benefits or holding plan assets, and sponsoring employers and employee organizations.

*** See 29 U.S.C. §§ 1024(b) concerning the plan administrator's publication of annual financial reports of the plan [Form 5500 series], which are filed with the Secretary of Labor via the Internal Revenue Service, and plan descriptions.

[cited in USAM 9-136.010]