For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
Pub. L. 110–233, title I, § 103(e)(1)122 Stat. 899(Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
section 103(f)(2) of Pub. L. 110–233section 9802 of this titleSection applicable with respect to group health plans for plan years beginning after the date that is one year after , see , set out as an Effective Date of 2008 Amendment note under .