In case a fiduciary, agent, or other person has the control, receipt, custody, or
disposal of, or pays the wages of an employee or group of employees, employed by
one or more employers, the Secretary, under regulations prescribed by him, is authorized
to designate such fiduciary, agent, or other person to perform such acts as are
required of employers under this title and as the Secretary may specify. Except as
may be otherwise prescribed by the Secretary, all provisions of law (including penalties)
applicable in respect of an employer shall be applicable to a fiduciary, agent, or
other person so designated but, except as so provided, the employer for whom such
fiduciary, agent, or other person acts shall remain subject to the provisions of
law (including penalties) applicable in respect of employers.
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Sept. 2, 1958, Pub. L. 85-866, title I, 71, 72 Stat. 1660; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” in three places.
1958--Pub. L. 85-866 substituted
“title” for “subtitle” in first sentence.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94—455 effective on February 1, 1977.
EFFECTIVE DATE OF 1958 AMENDMENT
Section 71 of Pub. L. 85-866 provided that the amendment made by section 71 of Pub. L. 85-866 is effective with respect to remuneration paid after Dec. 31, 1954.