---
kind: "section"
citation: "29 U.S.C. § 1309"
title: "29"
title_heading: "Labor"
number: "1309"
heading: "Portability assistance"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/29/1309"
units:
  - "Chapter 18 — Employee Retirement Income Security Program"
  - "Subchapter III — Plan Termination Insurance"
  - "Subtitle A — Pension Benefit Guaranty Corporation"
---

# §1309. Portability assistance


The corporation shall provide advice and assistance to [individuals](/usc/29/1301.md?p=a-14-C-ii-V) with respect to evaluating the economic desirability of establishing [individual](/usc/29/1301.md?p=a-14-C-ii-V) retirement accounts or other forms of [individual](/usc/29/1301.md?p=a-14-C-ii-V) retirement savings for which a deduction is allowable under [section 219 of title 26](/usc/26/219.md) and with respect to evaluating the desirability, in particular cases, of transferring amounts representing an [employee](/usc/29/1083.md?p=c-7-D-vi)’s interest in a qualified plan to such an account upon the [employee](/usc/29/1083.md?p=c-7-D-vi)’s separation from service with an employer.


## Source credit

(Pub. L. 93–406, title IV, § 4009, Sept. 2, 1974, 88 Stat. 1014; Pub. L. 101–239, title VII, § 7891(a)(1), Dec. 19, 1989, 103 Stat. 2445.)

## Notes

### Editorial Notes

### Amendments

1989—Pub. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.
