26 U.S.C. § 9602 — Management of Trust Funds

(a) Report. The Secretary of the Treasury^* must hold each Trust Fund^* established by subchapter A. After consulting any other trustees, the Secretary^* must report to Congress each year about each Fund’s financial condition and operations during the previous fiscal year^* and its expected condition and operations during the next 5 fiscal years. The report must be printed as a House document for the congressional session in which it is submitted.

(b) Investment. (1) In general. The Secretary of the Treasury must invest the part of a Trust Fund that, in the Secretary’s judgment, is not needed for current withdrawals. The Secretary may invest only in interest-bearing obligations of the United States. The Secretary may acquire those obligations (A) when they are originally issued, at the issue price, or (B) by buying outstanding obligations at market price. (2) Sale of obligations. The Secretary may sell any obligation acquired by a Trust Fund at market price. (3) Interest on certain proceeds. Interest on obligations held by a Trust Fund, and money received from selling or redeeming those obligations, must be credited to and become part of that Trust Fund.