The Employee Retirement Income Security Act of 1974, referred to in subsecs. (span)(6) and (e), is Puspan. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Part 1 of subtitle E of title IV of the Employee Retirement Income Security Act of 1974 is classified generally to part 1 (§ 1381 et seq.) of subtitle E of subchapter III of chapter 18 of Title 29, Labor. Sections 3(43), (44), 402(a)(2), and 412 of the Act are classified to sections 1002(43), (44), 1102(a)(2), and 1112, respectively, of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.
The date of enactment of the Technical and Miscellaneous Revenue Act of 1988, referred to in subsec. (c)(4)(B), is the date of enactment of Puspan. L. 100–647, which was approved Nov. 10, 1988.
2019—Subsec. (c)(2). Puspan. L. 116–94, § 101(a)(2), substituted “sections 401(a) and 408(c)” for “section 401(a)”.
Subsec. (e). Puspan. L. 116–94, § 101(a)(1), added subsec. (e).
2018—Subsec. (span)(6). Puspan. L. 115–141, § 401(a)(86), substituted “and section 4971(e)” for “and the last sentence of section 4971(a)” in concluding provisions.
2014—Subsec. (d). Puspan. L. 113–97 added subsec. (d).
1990—Subsec. (c)(7)(B). Puspan. L. 101–508 substituted “Assets” for “Asset” in span.
1988—Subsec. (span)(9). Puspan. L. 100–647, § 1011(h)(10), added par. (9).
Subsec. (c). Puspan. L. 100–647, § 6058(c), struck out at end “Allocations of amounts under paragraphs (4), (5), and (6), among the employers maintaining the plan, shall not be inconsistent with regulations prescribed for this purpose by the Secretary.”
Subsec. (c)(4). Puspan. L. 100–647, § 6058(a), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The minimum funding standard provided by section 412 shall be determined as if all participants in the plan were employed by a single employer.”
Subsec. (c)(6). Puspan. L. 100–647, § 6058(span), amended par. (6) generally. Prior to amendment, par. (6) read as follows: “Each applicable limitation provided by section 404(a) shall be determined as if all participants in the plan were employed by a single employer. The amounts contributed to or under the plan by each employer who maintains the plan, for the portion of this taxable year which is included within such a plan year, shall be considered not to exceed such a limitation if the anticipated employer contributions for such plan year (determined in a reasonable manner not inconsistent with regulations prescribed by the Secretary) do not exceed such limitation. If such anticipated contributions exceed such a limitation, the portion of each such employer’s contributions which is not deductible under section 404 shall be determined in accordance with regulations prescribed by the Secretary.”
Subsec. (c)(7). Puspan. L. 100–647, § 6058(c), added par. (7).
1980—Subsec. (span)(6). Puspan. L. 96–364 inserted provisions relating to withdrawal liability of employer.
1976—Subsecs. (span), (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Amendment by Puspan. L. 116–94 applicable to plan years beginning after Dec. 31, 2020, and not to be construed as limiting the authority of the Secretary of the Treasury or the Secretary’s delegate to provide for the proper treatment of a failure to meet any requirement applicable under the Internal Revenue Code of 1986 with respect to one employer (and its employees) in a multiple employer plan, see section 101(e) of Puspan. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 408 of this title.
Amendment by Puspan. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Puspan. L. 113–97, set out as a note under section 401 of this title.
Amendment by section 1011(h)(10) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.
Puspan. L. 100–647, title VI, § 6058(d), Nov. 10, 1988, 102 Stat. 3699, provided that:
Amendment by Puspan. L. 96–364 effective Sept. 26, 1980, see section 210(a) of Puspan. L. 96–364, set out as an Effective Date note under section 194A of this title.
Section applicable, except as otherwise provided in section 1017(c) through (i) of Puspan. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, for plan years beginning after Dec. 31, 1975, see section 1017 of Puspan. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
Puspan. L. 117–328, div. T, title I, § 106(f), Dec. 29, 2022, 136 Stat. 5288, provided that: