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Pub. L. 93–406, title IV, § 4071Pub. L. 100–203, title IX, § 9314(c)(1)101 Stat. 1330–367Pub. L. 101–239, title VII, § 7881(g)(8)103 Stat. 2442Pub. L. 109–280, title I, § 108(b)(5)120 Stat. 820Pub. L. 111–192, title II, § 202(a)124 Stat. 1297Pub. L. 110–458, title I, § 101(d)(1)(B)122 Stat. 5099Pub. L. 113–97, title I, § 102(b)(9)128 Stat. 1117(, as added , , ; amended , (i)(3)(B), , ; , formerly § 107(b)(5), , , renumbered , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 113–97section 1083(k)(4) of this title2014— substituted “section 1083(k)(4) or 1085a(g)(4) of this title” for “”.
Pub. L. 110–458section 1083(k)(4) of this title2008— substituted “or ,” for “as section 1083(k)(4) or 1085b(e) of this title”.
Pub. L. 109–2802006— substituted “1083(k)(4)” for “1082(f)(4)”.
Pub. L. 101–239, § 7881(i)(3)(B)1989—, substituted “, subtitle A, B, or C, as section 1082(f)(4) or 1085b(e) of this title” for “or subtitle A, B, or C” and inserted “or such section” after “such subtitle”.
Pub. L. 101–239, § 7881(g)(8)Pub. L. 100–203, § 9314(c)(1), made clarifying amendment to directory language of , resulting in no change in text.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–97section 3 of Pub. L. 113–97section 401 of Title 26Amendment by applicable to years beginning after , see , set out as a note under , Internal Revenue Code.
Effective Date of 2008 Amendment
Pub. L. 110–458Pub. L. 109–280section 112 of Pub. L. 110–458section 72 of Title 26Amendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under , Internal Revenue Code.
Effective Date of 2006 Amendment
Pub. L. 109–280section 108(e) of Pub. L. 109–280section 1021 of this titleAmendment by applicable to plan years beginning after 2007, see , set out as a note under .
Effective Date of 1989 Amendment
Pub. L. 101–239Pub. L. 100–203section 7882 of Pub. L. 101–239section 401 of Title 26Amendment by effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, , §§ 9302–9346, to which such amendment relates, see , set out as a note under , Internal Revenue Code.
Pub. L. 109–280Applicability of Amendments by Subtitles A and B of Title I of
Pub. L. 109–280Pub. L. 109–280section 401 of Title 26For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of , set out as notes under , Internal Revenue Code.