Due to the lapse in appropriations, Department of Justice websites will not be regularly updated. The Department’s essential law enforcement and national security functions will continue. Please refer to the Department of Justice’s contingency plan for more information.

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 JM 9-136.010]

Updated September 19, 2018