Editorial Notes
References in Text
The date of the enactment of this section, and such date of enactment, referred to in subsec. (c)(2), is the date of enactment of Puspan. L. 117–328, which was approved Dec. 29, 2022.
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 117–328, div. T, title I, § 101(c), Dec. 29, 2022, 136 Stat. 5277, provided that:
“The amendments made by this section [enacting this section] shall apply to plan years beginning after December 31, 2024.”