26 U.S.C. § 89 | Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]

Pub. L. 99–514, title XI, § 1151(a)Oct. 22, 1986100 Stat. 2494 Pub. L. 100–647, title I, § 1011B(a)(1)Nov. 10, 1988102 Stat. 3483–3485Section, added , , ; amended –(9), (21), (28), (29), (34), title III, § 3021(a)(1)(A), (B), (2)(A), (3)–(9), (11)–(13)(A), (b)(2)(B), (3), title VI, § 6051(a), , , 3487, 3488, 3625–3632, 3695, related to nondiscrimination rules regarding benefits provided under employee benefit plans.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 101–140, title II, § 202(c)Nov. 8, 1989103 Stat. 830

Pub. L. 99–514 section 79 of this title“The amendments made by this section [repealing this section] shall take effect as if included in section 1151 of the Tax Reform Act of 1986 [, see section 1151(k) set out as a note under ].”

, , , provided that:

Nonenforcement of Section for Fiscal Year 1990

Pub. L. 101–136, title V, § 528Nov. 3, 1989103 Stat. 816

section 1151 of Pub. L. 99–514 section 89 of this title section 409 of Title 42 section 89 of this title“No monies appropriated by this Act [see Tables for classification] may be used to implement or enforce section 1151 of the Tax Reform Act of 1986 or the amendments made by such section [, which enacted , amended sections 79, 105, 106, 117, 120, 125, 127, 129, 132, 414, 505, 3121, 3306, 6039D, and 6652 of this title and , The Public Health and Welfare, and enacted provisions set out as a note under ].”

, , , provided that:

Transitional Provisions

Pub. L. 100–647, title III, § 3021(c)Nov. 10, 1988102 Stat. 3633Nov. 15, 1988Pub. L. 101–140, title II, § 203(a)(7)Nov. 8, 1989103 Stat. 831, , , provided for the first issue of valuation rules, the interim impact on former employees, the meeting of the written requirement for covered plans in connection with implementation of section 89 of the Code, and the issuance by , of rules necessary to carry out section 89, prior to repeal by , , .

Part-Time Employee Defined for Purposes of Subsection (f)

Pub. L. 100–647, title VI, § 6070Nov. 10, 1988102 Stat. 3704 Pub. L. 101–140, title II, § 203(a)(7)Nov. 8, 1989103 Stat. 831, , , increased the number of employees who would be excluded from consideration under this section during plan years 1989 and 1990, in the case of a plan maintained by an employer which employs fewer than 10 employees on a normal working day during a plan year, prior to repeal by , , .