Small 401(k) Pension Disclosure Act of 1997

[AI summary unavailable — showing source text] Small 401(k) Pension Disclosure Act of 1997 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require annual, detailed investment reports by plans with qualified cash or deferred arrangements (under section 401(k) of the Internal Revenue Code) which are maintained by employers with fewer than 100 participants. Directs the Secretary of Labor, in prescribing regulations for such ERISA annual investment reports, to: (1) consider including requirements for specified types of information; and (2) provide for electronic transfer of such report by a plan administrator to plan participants and beneficiaries.…