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第303节对审计不正当的影响,(a)RULESTOPROHIBIT.Itshallbeunlawful,incontraventionofsuchrulesorregulationsastheCommissionshallprescribeasnecessaryandappropriateinthepublicinterestorfortheprotectionofinvestors,foranyofficerordirectorofanissuer,oranyotherpersonactingunderthedirectionthereof,totakeanyactiontofraudulentlyinfluence,coerce,manipulate,ormisleadanyindependentpublicorcertifiedaccountantengagedintheperformanceofanauditofthefinancialstatementsofthatissuerforthepurposeofrenderingsuchfinancialstatementsmateriallymisleading.(a)禁令所有发行证券公司的官员、董事或任何人员所采取的以提供带有重大误导性会计报表为目的影响、强迫、操纵或误导任何注册会计师行为均是非法的。,(b)ENFORCEMENT.Inanycivilproceeding,theCommissionshallhaveexclusiveauthoritytoenforcethissectionandanyruleorregulationissuedunderthissection.(b)执行在所有民事诉讼中，SEC拥有对上述条款下的专门执行权。,(c)NOPREEMPTIONOFOTHERLAW.Theprovisionsofsubsection(a)shallbeinadditionto,andshallnotsupersedeorpreempt,anyotherprovisionoflaworanyruleorregulationissuedthereunder.(c)非优先于其他法律上述条款应附属于其他任何随后发布的法规且不应替代或优先于其他任何随后发布的法规。,(d)DEADLINEFORRULEMAKING.TheCommissionshall(d)执行规定的截止日期SEC应当：(1)proposetherulesorregulationsrequiredbythissection,notlaterthan90daysafterthedateofenactmentofthisAct;and(2)issuefinalrulesorregulationsrequiredbythissection,notlaterthan270daysafterthatdateofenactment.(1)于上述法案生效后90日内提交对此法案的具体规定的建议稿；(2)于上述法案生效后270日内公布最终规定。,SEC.304.FORFEITUREOFCERTAINBONUSESANDPROFITS.第304节没收奖金及收益,(a)ADDITIONALCOMPENSATIONPRIORTONONCOMPLIANCEWITHCOMMISSIONFINANCIALREPORTINGREQUIREMENTS.Ifanissuerisrequiredtoprepareanaccountingrestatementduetothematerialnoncomplianceoftheissuer,asaresultofmisconduct,withanyfinancialreportingrequirementunderthesecuritieslaws,thechiefexecutiveofficerandchieffinancialofficeroftheissuershallreimbursetheissuerfor(a)若发行证券公司因行为不当引起的原始材料与任何证券法之规定不符而被要求重编会计报表，则公司首席执行官与首席财务主管应偿还发行证券公司：,(1)anybonusorotherincentive-basedorequity-basedcompensationreceivedbythatpersonfromtheissuerduringthe12-monthperiodfollowingthefirstpublicissuanceorfilingwiththeCommission(whicheverfirstoccurs)ofthefinancialdocumentembodyingsuchfinancialreportingrequirement;and(1)在该公司首次发行证券或其在SEC备案(备案的财务资料中含有要求重遍的会计报告)后12个月内，从公司收到所有奖金、红利或其他奖金性或权益性酬金；,(2)anyprofitsrealizedfromthesaleofsecuritiesoftheissuerduringthat12-monthperiod.(2)在上述12个月内通过买、卖该公司证券而实现的收益。,(b)COMMISSIONEXEMPTIONAUTHORITY.TheCommissionmayexemptanypersonfromtheapplicationofsubsection(a),asitdeemsnecessaryandappropriate.(b)SEC的免除权在SEC认为必要且适当时，可以免除任何人受到上述(a)部分规定的处罚。,SEC.305.OFFICERANDDIRECTORBARSANDPENALTIES.第305节对公司官员及董事的处罚,(a)UNFITNESSSTANDARD.(a)不适用的制度(1)SECURITIESEXCHANGEACTOF1934.Section21(d)(2)oftheSecuritiesExchangeActof1934(15U.S.C.78u(d)(2)isamendedbystrikingsubstantialunfitnessandinsertingunfitness.(1)1934年的证券交易法将1934年的证券交易法的第21节的(d)(2)部分中的“实质的不适用”更改为“不适用”。,(2)SECURITIESACTOF1933.Section20(e)oftheSecuritiesActof1933(15U.S.C.77t(e)isamendedbystrikingsubstantialunfitnessandinsertingunfitness.(2)1933年的证券法将1933年的证券法的第20节的(e)部分中的“实质的不适用”更改为“不适用”。,(b)EQUITABLERELIEF.Section21(d)oftheSecuritiesExchangeActof1934(15U.S.C.78u(d)isamendedbyaddingattheendthefollowing:(b)公平地免责对1934年的证券交易法的21(d)部分做了如下修订：在结尾处加上：,(5)EQUITABLERELIEF.InanyactionorproceedingbroughtorinstitutedbytheCommissionunderanyprovisionofthesecuritieslaws,theCommissionmayseek,andanyFederalcourtmaygrant,anyequitablereliefthatmaybeappropriateornecessaryforthebenefitofinvestors.“(5)公平地免责SEC在其依据证券法条款执行或制订的所有行为或诉讼中应寻求(并且所有联邦法院也应允许这种行为)任何对投资者利益适当且必要的公平免责。”,SEC.306.INSIDERTRADESDURINGPENSIONFUNDBLACKOUTPERIODS.第306节在养老基金管制期内进行的内部交易,(a)PROHIBITIONOFINSIDERTRADINGDURINGPENSIONFUNDBLACKOUTPERIODS.(a)禁止在养老基金的管制期内进行内部交易,(1)INGENERAL.ExcepttotheextentotherwiseprovidedbyruleoftheCommissionpursuanttoparagraph(3),itshallbeunlawfulforanydirectororexecutiveofficerofanissuerofanyequitysecurity(otherthananexemptedsecurity),directlyorindirectly,topurchase,sell,orotherwiseacquireortransferanyequitysecurityoftheissuer(otherthananexemptedsecurity)duringanyblackoutperiodwithrespecttosuchequitysecurityifsuchdirectororofficeracquiressuchequitysecurityinconnectionwithhisorherserviceoremploymentasadirectororexecutiveofficer.(1)总则除了下段(3)所述的SEC的有关规定之外，对于发行权益证券公司的所有董事、执行官因任职而获得的其所任职公司的权益证券，在该权益证券的管制期间，这些董事或执行官直接或间接买卖或获取、转让这些权益证券的行为是非法的。,(2)REMEDY.(A)INGENERAL.Anyprofitrealizedbyadirectororexecutiveofficerreferredtoinparagraph(1)fromanypurchase,sale,orotheracquisitionortransferinviolationofthissubsectionshallinuretoandberecoverablebytheissuer,irrespectiveofanyintentiononthepartofsuchdirectororexecutiveofficerinenteringintothetransaction.(2)补偿(A)总则公司董事或执行官通过违反上述(1)段的规定买卖或获取、转让而实现的收益应由该发行证券公司所有。,(B)ACTIONSTORECOVERPROFITS.Anactiontorecoverprofitsinaccordancewiththissubsectionmaybeinstitutedatlaworinequityinanycourtofcompetentjurisdictionbytheissuer,orbytheownerofanysecurityoftheissuerinthenameandinbehalfoftheissueriftheissuerfailsorrefusestobringsuchactionwithin60daysafterthedateofrequest,orfailsdiligentlytoprosecutetheactionthereafter,exceptthatnosuchsuitshallbebroughtmorethan2yearsafterthedateonwhichsuchprofitwasrealized.(B)恢复收益的行为如果发行证券公司在要求的60天内不能或拒绝采取恢复收益的行为或不能真实地执行此行为，任何证券所有者可根据此法案采取法律行动。但在该收益实现超过两年后，任何人都不能再因此而采取上述法律行动。,(3)RULEMAKINGAUTHORIZED.TheCommissionshall,inconsultationwiththeSecretaryofLabor,issuerulestoclarifytheapplicationofthissubsectionandtopreventevasionthereof.(3)授权SEC应咨询劳工部长后，订立详细解释此条款应用的规则以避免该类事情的发生。,Suchrulesshallprovidefortheapplicationoftherequirementsofparagraph(1)withrespecttoentitiestreatedasasingleemployerwithrespecttoanissuerundersection414(b),(c),(m),or(o)oftheInternalRevenueCodeof1986totheextentnecessarytoclarifytheapplicationofsuchrequirementsandtopreventevasionthereof.SEC在制定这些规则时应充分考虑1986年国内税收法(InternalRevenueCodeof1986)的第414节的(b)、(c)、(m)或(o)中所述的发行证券公司是单一雇主的情况，以便制定的规定能适用于这些企业，以避免有的公司逃避责任。,Suchrulesmayalsoprovideforappropriateexceptionsfromtherequirementsofthissubsection,includingexceptionsforpurchasespursuanttoanautomaticdividendreinvestmentprogramorpurchasesorsalesmadepursuanttoanadvanceelection.SEC在制定这些规则时还应考虑到本节规定的一些例外情形，包括依照自动股利再投资程序进行的购买行为，以及依照预选方案进行的买卖行为。,(4)BLACKOUTPERIOD.Forpurposesofthissubsection,thetermblackoutperiod,withrespecttotheequitysecuritiesofanyissuer(4)管制期在本小节中，对于任何发行证券公司的任何权益性证券来说，“管制期”指：,(A)meansanyperiodofmorethan3consecutivebusinessdaysduringwhichtheabilityofnotfewerthan50percentoftheparticipantsorbeneficiariesunderallindividualaccountplansmaintainedbytheissuertopurchase,sell,orotherwiseacquireortransferaninterestinanyequityofsuchissuerheldinsuchanindividualaccountplanistemporarilysuspendedbytheissuerorbyafiduciaryoftheplan;and(A)某一期间(超过连续3个工作日)，在该期间内至少50%的个人账户计划(该计划由发起人控制)的参与者或受益人买卖或过户由发起人通过该计划所持有的权益性证券的权力被发起人暂停了；而且,(B)doesnotinclude,underregulationswhichshallbeprescribedbytheCommission(B)不包括(将由SEC对此加以规定)：,(i)aregularlyscheduledperiodinwhichtheparticipantsandbeneficiariesmaynotpurchase,sell,orotherwiseacquireortransferaninterestinanyequityofsuchissuer,ifsuchperiodis(i)一个已经排定的期间，在该期间内，养老基金的参与人和受益人不能买、卖或过户该发行证券公司的权益性证券，并且：,(I)incorporatedintotheindividualaccountplan;and(I)该期间已写入个人帐户计划；并且,(II)timelydisclosedtoemployeesbeforebecomingparticipantsundertheindividualaccountplanorasasubsequentamendmenttotheplan;or(II)该限制已在员工加入个人帐户计划前，或是在该个人帐户计划做出后续修改前，已向员工及时披露；或者,(ii)anysuspensiondescribedinsubparagraph(A)thatisimposedsolelyinconnectionwithpersonsbecomingparticipantsorbeneficiaries,orceasingtobeparticipantsorbeneficiaries,inanindividualaccountplanbyreasonofacorporatemerger,acquisition,divestiture,orsimilartransactioninvolvingtheplanorplansponsor.(ii)由于公司合并、收购、分立或类似交易(且这些交易包括了该个人帐户计划及计划的保荐人)导致参与人或受益人发生变动，而使计划暂停的情况。,(5)INDIVIDUALACCOUNTPLAN.Forpurposesofthissubsection,thetermindividualaccountplanhasthemeaningprovidedinsection3(34)oftheEmployeeRetirementIncomeSecurityActof1974(29U.S.C.1002(34),exceptthatsuchtermshallnotincludeaone-participantretirementplan(withinthemeaningofsection101(i)(8)(B)ofsuchAct(29U.S.C.1021(i)(8)(B).(5)个人帐户计划在本小节中，“个人帐户计划”的定义与1974年雇员退休收入保障法(的第3节(34)的定义相同，但不包括单人退休计划(在该法案的第101节(i)(8)(B)定义)。,(6)NOTICETODIRECTORS,EXECUTIVEOFFICERS,ANDTHECOMMISSIONInanycaseinwhichadirectororexecutiveofficerissubjecttotherequirementsofthissubsectioninconnectionwithablackoutperiod(asdefinedinparagraph(4)withrespecttoanyequitysecurities,theissuerofsuchequitysecuritiesshalltimelynotifysuchdirectororofficerandtheSecuritiesandExchangeCommissionofsuchblackoutperiod.(6)向董事、执行官和SEC公告只要某一发行证券公司的董事或执行官与该公司权益性证券的管制期有关，且在本小节的管辖范围内，则该发行证券公司应及时地向董事、执行官及SEC公告管制期的情况。,(b)NOTICEREQUIREMENTSTOPARTICIPANTSANDBENEFICIARIESUNDERERISA.(b)1974年雇员退休收入保障法中关于向参与人和受益人公告的要求,(1)INGENERAL.Section101oftheEmployeeRetirementIncomeSecurityActof1974(29U.S.C.1021)isamendedbyredesignatingthesecondsubsection(h)assubsection(j),andbyinsertingafterthefirstsubsection(h)thefollowingnewsubsection:(1)总则将1974年雇员退休收入保障法的第101节中的第二个(h)小节作为(j)小节，并在第一个(h)小节后加入一个新的小节，内容如下：,(i)NOTICEOFBLACKOUTPERIODSTOPARTICIPANTORBENEFICIARYUNDERINDIVIDUALACCOUNTPLAN.“(i)向个人帐户计划的参与人或受益人公告管制期的情况,(1)DUTIESOFPLANADMINISTRATOR.Inadvanceofthecommencementofanyblackoutperiodwithrespecttoanindividualaccountplan,theplanadministratorshallnotifytheplanparticipantsandbeneficiarieswhoareaffectedbysuchactioninaccordancewiththissubsection.(1)计划管理者的责任在某一个人帐户计划的管制期开始实施前，该计划的管理者应将管制期的情况通报给那些将受到该管制期影响的参与人和受益人；,(2)NOTICEREQUIREMENTS.(A)INGENERAL.Thenoticesdescribedinparagraph(1)shallbewritteninamannercalculatedtobeunderstoodbytheaverageplanparticipantandshallinclude(2)对公告的要求“(A)总则上段所述的公告应是书面的、易懂的，且应包括如下内容：,(i)thereasonsfortheblackoutperiod,(ii)anidentificationoftheinvestmentsandotherrightsaffected,(i)实施管制期的原因；(ii)注明受到该管制期影响的投资及其他权利；,(iii)theexpectedbeginningdateandlengthoftheblackoutperiod,(iii)该管制期的开始及持续时间；,(iv)inthecaseofinvestmentsaffected,astatementthattheparticipantorbeneficiaryshouldevaluatetheappropriatenessoftheircurrentinvestmentdecisionsinlightoftheirinabilitytodirectordiversifyassetscreditedtotheiraccountsduringtheblackoutperiod,and(iv)在投资受到影响的情况下，提示计划的参与人或受益人应对目前投资决策是否适当做出评估，因为他们在管制期内将不能对个人帐户中的股票进行交易；,(v)suchothermattersastheSecretarymayrequirebyregulation.(v)其他劳工部长要求的事项。,(B)NOTICETOPARTICIPANTSANDBENEFICIARIES.Exceptasotherwiseprovidedinthissubsection,noticesdescribedinparagraph(1)shallbefurnishedtoallparticipantsandbeneficiariesundertheplantowhomtheblackoutperiodappliesatleast30daysinadvanceoftheblackoutperiod.(B)向参与人和受益人公告除本小节另有规定外，个人帐户计划管理者至少应在管制期开始前30天向将受管制的所有参与人和受益人提供书面公告。,(C)EXCEPTIONTO30-DAYNOTICEREQUIREMENT.Inanycaseinwhich(C)提前30天通知的例外情形,(i)adeferraloftheblackoutperiodwouldviolatetherequirementsofsubparagraph(A)or(B)ofsection404(a)(1),andafiduciaryoftheplanreasonablysodeterminesinwriting,or(i)推迟管制期将违反1974年雇员退休收入保障法第404节(a)(1)的(A)、(B)小段的要求，且该计划的受托人以书面形式做出了合理的决定；,(ii)theinabilitytoprovidethe30-dayadvancenoticeisduetoeventsthatwereunforeseeableorcircumstancesbeyondthereasonablecontroloftheplanadministrator,andafiduciaryoftheplanreasonablysodeterminesinwriting,(ii)因不可预见事项或计划管理者不能合理控制的环境，以及此而导致无法提供30天通告，且该计划的受托人以书面形式做出了合理的决定。,subparagraph(B)shallnotapply,andthenoticeshallbefurnishedtoallparticipantsandbeneficiariesundertheplantowhomtheblackoutperiodappliesassoonasreasonablypossibleunderthecircumstancesunlesssuchanoticeinadvanceoftheterminationoftheblackoutperiodisimpracticable.除非在管制期结束前不能进行公告，则上述(B)小段中的内容不适用，且应尽快向将受管制的所有参与人和受益人公告。,(D)WRITTENNOTICE.Thenoticerequiredtobeprovidedunderthissubsectionshallbeinwriting,exceptthatsuchnoticemaybeinelectronicorotherformtotheextentthatsuchformisreasonablyaccessibletotherecipient.(D)书面公告本节所述的公告应以书面形式提供，除非此公告以电子形式或其他形式能合理地被接收到。,(E)NOTICETOISSUERSOFEMPLOYERSECURITIESSUBJECTTOBLACKOUTPERIOD.Inthecaseofanyblackoutperiodinconnectionwithanindividualaccountplan,theplanadministratorshallprovidetimelynoticeofsuchblackoutperiodtotheissuerofanyemployersecuritiessubjecttosuchblackoutperiod.(E)向雇主证券的发行者公告对于某一个人帐户计划的任何管制期，该计划的管理者应及时向与该管制期相关的雇主证券的发行者公告管制期的情况。,(3)EXCEPTIONFORBLACKOUTPERIODSWITHLIMITEDAPPLICABILITY.Inanycaseinwhichtheblackoutperiodappliesonlyto1ormoreparticipantsorbeneficiariesinconnectionwithamerger,acquisition,divestiture,orsimilartransactioninvolvingtheplanorplansponsorandoccurssolelyinconnectionwithbecomingorceasingtobeaparticipantorbeneficiaryundertheplanbyreasonofsuchmerger,acquisition,divestiture,ortransaction,(3)有限的例外情况当出现公司合并、收购、分立或类似变动，且这些变动导致了计划的参与人或受益人发生变动，从而使该计划的管制期仅对一个或几个计划参与人或受益人适用，,therequirementofthissubsectionthatthenoticebeprovidedtoallparticipantsandbeneficiariesshallbetreatedasmetifthenoticerequiredunderparagraph(1)isprovidedtosuchparticipantsorbeneficiariestowhomtheblackoutperiodappliesassoonasreasonablypracticable.那么该计划的管理者只需如(1)段所述，将管制期尽快向受影响的参与人或受益人公告即可。,(4)CHANGESINLENGTHOFBLACKOUTPERIOD.If,followingthefurnishingofthenoticepursuanttothissubsection,thereisachangeinthebeginningdateorlengthoftheblackoutperiod(specifiedinsuchnoticepursuanttoparagraph(2)(A)(iii),theadministratorshallprovideaffectedparticipantsandbeneficiariesnoticeofthechangeassoonasreasonablypracticable.(4)管制期期限的变更个人帐户计划的管理者依照本小节的要求发出公告后，如果管制期的起始日期或期限发生变化，管理者应尽快地将此变动通知受其影响的参与人和受益人。,Inrelationtotheextendedblackoutperiod,suchnoticeshallmeettherequirementsofparagraph(2)(D)andshallspecifyanymaterialchangeinthemattersreferredtoinclauses(i)through(v)ofparagraph(2)(A).当延长管制期限时，公告应符合(2)(D)的要求，并要注明(2)(A)中(i)至(v)条款的重大变动。,(5)REGULATORYEXCEPTIONS.TheSecretarymayprovidebyregulationforadditionalexceptionstotherequirementsofthissubsectionwhichtheSecretarydeterminesareintheinterestsofparticipantsandbeneficiaries.(5)法规的例外情形在劳工部长认为某些例外情况是符合个人帐户计划的参与人或受益人的利益时，劳工部长在法规中增设关于本小节规定之例外情况的条款。,(6)GUIDANCEANDMODELNOTICES.TheSecretaryshallissueguidanceandmodelnoticeswhichmeettherequirementsofthissubsection.(6)指南及公告范例劳工部长可颁布符合本小节规定的指南及公告范例。,(7)BLACKOUTPERIOD.Forpurposesofthissubsection(7)管制期在本小节中：(A)INGENERAL.Thetermblackoutperiodmeans,inconnectionwithanindividualaccountplan,anyperiodforwhichanyabilityofparticipantsorbeneficiariesundertheplan,whichisotherwiseavailableunderthetermsofsuchplan,todirectordiversifyassetscreditedtotheiraccounts,toobtainloansfromtheplan,ortoobtaindistributionsfromtheplanistemporarilysuspended,limited,orrestricted,ifsuchsuspension,limitation,orrestrictionisforanyperiodofmorethan3consecutivebusinessdays.(A)总则某一个人帐户计划的“管制期”指某一期间，在此期间内，该计划的参与人或受益人原有的任何一项权利（如可对个人帐户的股票进行买卖、从该计划获得贷款、从该计划获得分配等）被暂停或被限制了，且该暂停或限制的时间超过了3个连续的工作日。,(B)EXCLUSIONS.Thetermblackoutperioddoesnotincludeasuspension,limitation,orrestriction(B)排除事项“管制期”不包括如下暂停或受限情形：(i)whichoccursbyreasonoftheapplicationofthesecuritieslaws(asdefinedinsection3(a)(47)oftheSecuritiesExchangeActof1934),(i)因证券法律的要求（即1934年证券交易法第3节(a)(4)所定义的情形）而暂停或受限；,(ii)whichisachangetotheplanwhichprovidesforaregularlyscheduledsuspension,limitation,orrestrictionwhichisdisclosedtoparticipantsorbene-ficiariesthroughanysummaryofmaterialmodifica-tions,anymaterialsdescribingspecificinvestmentalternativesundertheplan,oranychangesthereto,Or(ii)因改变计划而暂停或受限，（该暂停或受限已在计划中预先设定），且该暂停或受限已通过重大修正总结、重大投资选择资料或重大变更通知等方式，向该计划的参与人或受益人披露过；,(iii)whichappliesonlyto1ormoreindividuals,eachofwhomistheparticipant,analternatepayee(asdefinedinsection206(d)(3)(K),oranyotherbeneficiarypursuanttoaqualifieddomesticrelationsorder(asdefinedinsection206(d)(3)(B)(i).(iii)该暂停或受限只适用于一个或几个人，且这些人只是参与人、预备受款人(在1974年雇员退休收入保障法的206节(d)(3)(K)中定义)或是依据家庭关系指令(QualifiedDomesticRelationsOrder，是在参与人或受益人离婚的情况下，指导个人帐户计划的管理者对参与人或受益人的配偶及子女进行支付的一个法院指令)的受益人(在1974年雇员退休收入保障法的206节(d)(3)(B)(i)中定义)。,(8)INDIVIDUALACCOUNTPLAN.(A)INGENERAL.Forpurposesofthissubsection,thetermindividualaccountplanshallhavethemeaningprovidedsuchterminsection3(34),exceptthatsuchtermshallnotincludeaone-participantretirementplan.(8)个人帐户计划(A)总则在本小节中，“个人帐户计划”的定义与1974年雇员退休收入保障法的第3节(34)的定义相同，但不包括单人退休计划。,(B)ONE-PARTICIPANTRETIREMENTPLAN.Forpurposesofsubparagraph(A),thetermone-participantretirementplanmeansaretirementplanthat(B)单人退休计划上段所述的“单人退休计划”指某一退休计划：,(i)onthefirstdayoftheplanyear(I)coveredonlytheemployer(andtheemployersspouse)andtheemployerownedtheentirebusiness(whetherornotincorporated),or(i)在计划年度的第一天：(I)只包含了雇主(及雇主的配偶)及雇主拥有的整个企业；或者,(II)coveredonlyoneormorepartners(andtheirspouses)inabusinesspartnership(includingpartnersinanSorCcorporation(asdefinedinsection1361(a)oftheInternalRevenueCodeof1986),(II)只包含了合伙企业的一个或多个合伙人(及其配偶)；,(ii)meetstheminimumcoveragerequirementsofsection410(b)oftheInternalRevenueCodeof1986(asineffectonthedateoftheenactmentofthisparagraph)withoutbeingcombinedwithanyotherplanofthebusinessthatcoverstheemployeesofthebusiness,(ii)该计划本身达到了1986年国内税收法的第401节(b)的最低要求；,(iii)doesnotprovidebenefitstoanyoneexcepttheemployer(andtheemployersspouse)orthepartners(andtheirspouses),(iii)该计划除了为雇主或合伙人(或其配偶)外，不向任何人提供收益；,(iv)doesnotcoverabusinessthatisamemberofanaffiliatedservicegroup,acontrolledgroupofcorporations,oragroupofbusinessesundercommoncontrol,and(iv)该计划不包含提供直属服务的集团、控股集团、或是处于集中控制下的企业团体；以及,(v)doesnotcoverabusinessthatleasesemployees.(v)该计划不包含出租员工的企业。”,(2)ISSUANCEOFINITIALGUIDANCEANDMODELNOTICE.TheSecretaryofLaborshallissueinitialguidanceandamodelnoticepursuanttosection101(i)(6)oftheEmployeeRetirementIncomeSecurityActof1974(asaddedbythissubsection)notlaterthanJanuary1,2003.(2)颁布初步指南和公告范例劳工部长应在2003年1月1日前依照1974年雇员退休收入保障法第101节(i)(6)的规定，颁布初步指南和公告范例。,Notlaterthan75daysafterthedateoftheenactmentofthisAct,theSecretaryshallpromulgateinterimfinalrulesnecessarytocarryouttheamendmentsmadebythissubsection.在本法案颁布后75日内，劳工部长应为本小节所修订的内容制定必要的过渡条款。,(3)CIVILPENALTIESFORFAILURETOPROVIDENOTICE.Section502ofsuchAct(29U.S.C.1132)isamended(A)insubsection(a)(6),bystriking(5),or(6)andinserting(5),(6),or(7);(3)未提供公告的民事处罚1974年雇员退休收入保障法的第502节的修订如下：(A)在(a)(6)，将“(5)，或(6)”更改为“(5)，(6)或(7)”；,(B)byredesignatingparagraph(7)ofsubsection(c)asparagraph(8);and(B)将(c)小节(7)改为(8)；并且(C)byinsertingafterparagraph(6)ofsubsection(c)thefollowingnewparagraph:(C)将(c)小节(6)后面加入如下内容：,(7)TheSecretarymayassessacivilpenaltyagainstaplanadministratorofupto$100adayfromthedateoftheplanadministratorsfailureorrefusaltoprovidenoticetoparticipantsandbeneficiariesinaccordancewithsection101(i).Forpurposesofthisparagraph,eachviolationwithrespecttoanysingleparticipantorbeneficiaryshallbetreatedasaseparateviolation.“(7)劳工部长可对计划管理者处以不超过100美元/天的民事处罚，处罚时间从该计划管理者未按照（或拒绝按照）第101节(i)的要求向计划参与人和受益人公告时起开始计算。”,(4)PLANAMENDMENTS.Ifanyamendmentmadebythissubsectionrequiresanamendmenttoanyplan,suchplanamendmentshallnotberequiredtobemadebeforethefirstplanyearbeginningonoraftertheeffectivedateofthissection,if(4)计划的修订如果本节的任何修订导致了个人帐户计划的修订，如果存在下述情况，那么个人帐户计划不应被要求在第一个计划年度（开始于或晚于本法案生效时）之前进行修订：,(A)duringtheperiodaftersuchamendmentmadebythissubsectiontakeseffectandbeforesuchfirstplanyear,theplanisoperatedingoodfaithcompliancewiththerequirementsofsuchamendmentmadebythissubsection,and(A)在本小节修订的内容生效后及第一个计划年度开始前的期间内，该计划的操作完全符合本节修订内容的要求；,(B)suchplanamendmentappliesretroactivelytotheperiodaftersuchamendmentmadebythissubsectiontakeseffectandbeforesuchfirstplanyear.(B)对于本节修订内容生效后及第一个计划年度开始前的期间，该计划的修订可对此期间追溯运用。,(c)EFFECTIVEDATE.Theprovisionsofthissection(includingtheamendmentsmadethereby)shalltakeeffect180daysafterthedateoftheenactmentofthisAct.Goodfaithcompliancewiththerequirementsofsuchprovisionsinadvanceoftheissuanceofapplicableregulationsthereundershallbetreatedascompliancewithsuchprovisions.(c)生效日期本节内容将在本法案颁布180天后生效。在颁布操作规范前已完全符合本节要求的个人帐户计划，将被视为符合法规要求的计划。,