Public Law 119-73 (01/23/2026)

26 U.S.C. § 418 to 418D

Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]

Pub. L. 96–364, title II, § 202(a)94 Stat. 1271Section 418, added , , , related to reorganization status.

Pub. L. 96–364, title II, § 202(a)94 Stat. 1274Section 418A, added , , , related to notice of reorganization and funding requirements.

Pub. L. 96–364, title II, § 202(a)94 Stat. 1274Section 418B, added , , , related to minimum contribution requirement.

Pub. L. 96–364, title II, § 202(a)94 Stat. 1278Section 418C, added , , , related to overburden credit against minimum contribution requirement.

Pub. L. 96–364, title II, § 202(a)94 Stat. 1280Section 418D, added , , , related to adjustments in accrued benefits.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 113–235, div. O, title I, § 108(c)128 Stat. 2789

“The amendments made by this section [amending sections 418E and 431 of this title and sections 1084, 1301, and 1426 of Title 29, Labor, and repealing sections 418 to 418D of this title and sections 1421 to 1425 of Title 29] shall apply with respect to plan years beginning after .”
, , , provided that: