Section 2 of the Investment Company Act of 1940, referred to in subsec. (h)(4)(E)(ii)(II), is classified to section 80a–2 of Title 15, Commerce and Trade.

Section 857(span)(3)(F), referred to in subsec. (k)(2)(C)(ii), was redesignated section 857(span)(3)(E) and a new subsec. (span)(3)(F) added by Puspan. L. 115–97, title I, § 13001(span)(2)(K)(i), (iv), Dec. 22, 2017, 131 Stat. 2096, 2097.

2022—Subsec. (a)(2)(A)(i). Puspan. L. 117–169 substituted “55(span)(1)(D)” for “55(span)(2)”.

2018—Subsec. (a)(1)(A). Puspan. L. 115–141, § 401(a)(155), substituted “section 871(span)(1)” for “section 871(B)(1)”.

Subsec. (h)(4)(A)(ii). Puspan. L. 115–141, § 101(p)(6), repealed Puspan. L. 114–113, § 322(span)(2), and provided that cl. (ii) shall be applied as if amendment had never been enacted. See 2015 Amendment note below.

Subsec. (k)(2). Puspan. L. 115–141, § 401(a)(156), substituted “United States real property interest” for “USRPI” in span.

Subsec. (k)(2)(B). Puspan. L. 115–141, § 101(p)(1)(A), substituted “one” for “1” in introductory provisions.

Subsec. (k)(2)(B)(i). Puspan. L. 115–141, § 101(p)(1)(A), added cl. (i) and struck out former cl. (i) which read as follows: “subparagraph (A)(i) shall not apply to so much of the stock of a real estate investment trust held by a qualified shareholder as bears the same ratio to the value of the interests (other than interests held solely as a creditor) held by such applicable investors in the qualified shareholder bears to value of all interests (other than interests held solely as a creditor) in the qualified shareholder, and”.

Subsec. (k)(2)(B)(ii). Puspan. L. 115–141, § 101(p)(1)(A), substituted “the applicable percentage of the” for “a percentage equal to the ratio determined under clause (i) of the”.

Subsec. (k)(2)(D). Puspan. L. 115–141, § 101(p)(2), substituted “subsection” for “paragraph” in introductory provisions.

Subsec. (k)(2)(E). Puspan. L. 115–141, § 101(p)(3), substituted “and (D)” for “and (C) and paragraph (4)”.

Subsec. (k)(2)(F). Puspan. L. 115–141, § 101(p)(1)(B), added subpar. (F).

Subsec. (k)(3)(B)(i). Puspan. L. 115–141, § 101(p)(4), substituted “which—” for “which, under the comprehensive income tax treaty described in subparagraph (A)(i), is eligible”, added subcl. (I), and inserted “(II) is eligible under such treaty” before “for a reduced rate”.

Subsec. (k)(3)(B)(ii)(II). Puspan. L. 115–141, § 101(p)(5)(A), inserted “and” at end.

Subsec. (k)(3)(B)(ii)(III). Puspan. L. 115–141, § 101(p)(5)(B), substituted “domestic corporation” for “United States corporation”.

Subsec. (l). Puspan. L. 115–141, § 101(q)(1), substituted “Exception for qualified foreign pension funds” for “Exception for interests held by foreign pension funds” in span.

Subsec. (l)(1). Puspan. L. 115–141, § 101(q)(1), amended par. (1) generally. Prior to amendment, text read as follows: “This section shall not apply to any United States real property interest held directly (or indirectly through 1 or more partnerships) by, or to any distribution received from a real estate investment trust by—

“(A) a qualified foreign pension fund, or

“(B) any entity all of the interests of which are held by a qualified foreign pension fund.”

Subsec. (l)(2)(B). Puspan. L. 115–141, § 101(q)(2), amended subpar.(B) generally. Prior to amendment, subpar. (B) read as follows: “which is established to provide retirement or pension benefits to participants or beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered,”.

Subsec. (l)(2)(D). Puspan. L. 115–141, § 101(q)(3), substituted “with respect to which annual information about its beneficiaries is provided, or is otherwise available, to the relevant tax authorities” for “provides annual information reporting about its beneficiaries to the relevant tax authorities”.

Subsec. (l)(2)(E)(i). Puspan. L. 115–141, § 101(q)(4)(A), substituted “such entity or arrangement” for “such entity”.

Subsec. (l)(2)(E)(ii). Puspan. L. 115–141, § 101(q)(4)(B), substituted “, or such income is excluded from the gross income of such entity or arrangement or is taxed at a reduced rate” for “or such income is taxed at a reduced rate”.

2017—Subsec. (a)(2)(A). Puspan. L. 115–97 substituted “section 55(span)(1)” for “section 55(span)(1)(A)” in introductory provisions.

2015—Subsec. (c)(1)(A). Puspan. L. 114–113, § 322(a)(2)(A), inserted “or subsection (k)” after “subparagraph (B)” in introductory provisions.

Subsec. (c)(1)(B)(iii). Puspan. L. 114–113, § 325(a), added cl. (iii).

Subsec. (h)(4). Puspan. L. 114–113, § 322(span)(1)(B), inserted “and special rules” after “Definitions” in span.

Subsec. (h)(4)(A). Puspan. L. 114–113, § 133(a), struck out cl. (i) designation and span before “The term ‘qualified investment entity’ means—”, redesignated subcls. (I) and (II) of former cl. (i) as cls. (i) and (ii), respectively, and struck out former cl. (ii). Prior to amendment, text of cl. (ii) read as follows: “Clause (i)(II) shall not apply after December 31, 2014. Notwithstanding the preceding sentence, an entity described in clause (i)(II) shall be treated as a qualified investment entity for purposes of applying paragraphs (1) and (5) and section 1445 with respect to any distribution by the entity to a nonresident alien individual or a foreign corporation which is attributable directly or indirectly to a distribution to the entity from a real estate investment trust.”

Subsec. (h)(4)(A)(ii). Puspan. L. 114–113, § 322(span)(2), which directed insertion of “and for purposes of determining whether a real estate investment trust is a domestically controlled qualified investment entity under this subsection” after “real estate investment trust”, was repealed by Puspan. L. 115–141, § 101(p)(6), with cl. (ii) to be applied as if amendment had never been enacted.

Subsec. (h)(4)(E). Puspan. L. 114–113, § 322(span)(1)(A), added subpar. (E).

Subsec. (k). Puspan. L. 114–113, § 322(a)(1), added subsec. (k).

Subsec. (l). Puspan. L. 114–113, § 323(a), added subsec. (l).

2014—Subsec. (h)(4)(A)(ii). Puspan. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

2013—Subsec. (h)(4)(A)(ii). Puspan. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (h)(4)(A)(ii). Puspan. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (h)(4)(A)(ii). Puspan. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.

2006—Subsec. (h)(1). Puspan. L. 109–222, § 505(a)(1), in first sentence, substituted “a nonresident alien individual, a foreign corporation, or other qualified investment entity” for “a nonresident alien individual or a foreign corporation” and “such nonresident alien individual, foreign corporation, or other qualified investment entity” for “such nonresident alien individual or foreign corporation” and inserted second sentence and struck out former second sentence which read as follows: “Notwithstanding the preceding sentence, any distribution by a real estate investment trust with respect to any class of stock which is regularly traded on an established securities market located in the United States shall not be treated as gain recognized from the sale or exchange of a United States real property interest if the shareholder did not own more than 5 percent of such class of stock at any time during the 1-year period ending on the date of the distribution.”

Subsec. (h)(4)(A)(i)(II). Puspan. L. 109–222, § 504(a), inserted “which is a United States real property holding corporation or which would be a United States real property holding corporation if the exceptions provided in subsections (c)(3) and (h)(2) did not apply to interests in any real estate investment trust or regulated investment company” after “any regulated investment company”.

Subsec. (h)(4)(A)(ii). Puspan. L. 109–222, § 505(a)(2), inserted at end “Notwithstanding the preceding sentence, an entity described in clause (i)(II) shall be treated as a qualified investment entity for purposes of applying paragraphs (1) and (5) and section 1445 with respect to any distribution by the entity to a nonresident alien individual or a foreign corporation which is attributable directly or indirectly to a distribution to the entity from a real estate investment trust.”

Subsec. (h)(5). Puspan. L. 109–222, § 506(a), added par. (5).

2005—Subsec. (h)(1). Puspan. L. 109–135 substituted “any distribution by a real estate investment trust with respect to any class of stock” for “any distribution by a REIT with respect to any class of stock” and “the 1-year period ending on the date of the distribution” for “the taxable year”.

2004—Subsec. (h). Puspan. L. 108–357, § 411(c)(5), substituted “certain investment entities” for “REITS” in span.

Subsec. (h)(1). Puspan. L. 108–357, § 418(a), inserted at end “Notwithstanding the preceding sentence, any distribution by a REIT with respect to any class of stock which is regularly traded on an established securities market located in the United States shall not be treated as gain recognized from the sale or exchange of a United States real property interest if the shareholder did not own more than 5 percent of such class of stock at any time during the taxable year.”

Puspan. L. 108–357, § 411(c)(1), substituted “qualified investment entity” for “REIT” in two places.

Subsec. (h)(2). Puspan. L. 108–357, § 411(c)(2), amended span and text of par. (2) generally. Prior to amendment, text read as follows: “The term ‘United States real property interest’ does not include any interest in a domestically-controlled REIT.”

Subsec. (h)(3). Puspan. L. 108–357, § 411(c)(2), amended span and text of par. (3) generally. Prior to amendment, text read as follows: “In the case of a domestically-controlled REIT, rules similar to the rules of subsection (d) shall apply to the foreign ownership percentage of any gain.”

Subsec. (h)(4)(A). Puspan. L. 108–357, § 411(c)(3), amended span and text of subpar. (A) generally. Prior to amendment, text read as follows: “The term ‘REIT’ means a real estate investment trust.”

Subsec. (h)(4)(B). Puspan. L. 108–357, § 411(c)(3), amended span and text of subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘domestically-controlled REIT’ means a REIT in which at all times during the testing period less than 50 percent in value of the stock was held directly or indirectly by foreign persons.”

Subsec. (h)(4)(C), (D)(iii). Puspan. L. 108–357, § 411(c)(4), substituted “qualified investment entity” for “REIT”.

1996—Subsec. (f). Puspan. L. 104–188 struck out subsec. (f) which read as follows:

“(f) Distributions by Domestic Corporations to Foreign Shareholders.—If a domestic corporation distributes a United States real property interest to a nonresident alien individual or a foreign corporation in a distribution to which section 301 applies, notwithstanding any other provision of this chapter, the basis of such United States real property interest in the hands of such nonresident alien individual or foreign corporation shall not exceed—

“(1) the adjusted basis of such property before the distribution, increased by

“(2) the sum of—

“(A) any gain recognized by the distributing corporation on the distribution, and

“(B) any tax paid under this chapter by the distributee on such distribution.”

1993—Subsec. (a)(2). Puspan. L. 103–66 substituted “Minimum” for “21-percent minimum” in span and “the taxable excess for purposes of section 55(span)(1)(A) shall not be less than” for “the amount determined under section 55(span)(1)(A) shall not be less than 21 percent of” in subpar. (A).

1990—Subsec. (k). Puspan. L. 101–508 struck out subsec. (k) which read as follows: “If—

“(1) a foreign corporation adopts, or has adopted, a plan of liquidation described in section 334(span)(2)(A), and

“(2) the 12-month period described in section 334(span)(2)(B) for the acquisition by purchase of the stock of the foreign corporation, began after December 31, 1979, and before November 26, 1980,

then such foreign corporation may make an election to be treated, for the period following June 18, 1980, as a domestic corporation pursuant to section 897(i)(1). Notwithstanding an election under the preceding sentence, any selling shareholder of such corporation shall be considered to have sold the stock of a foreign corporation.”

1988—Subsec. (l). Puspan. L. 100–647 struck out subsec. (l) which provided special rule for certain United States shareholders of liquidating foreign corporations.

1986—Subsec. (a)(2). Puspan. L. 99–514, § 701(e)(4)(G), substituted “21-percent” for “20-percent” in span and amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “In the case of any nonresident alien individual, the amount determined under section 55(a)(1) for the taxable year shall not be less than 20 percent of the lesser of—

“(i) the individual’s alternative minimum taxable income (as defined in section 55(span)) for the taxable year, or

“(ii) the individual’s net United States real property gain for the taxable year.”

Subsec. (d). Puspan. L. 99–514, § 631(e)(12), in span, struck out “, etc.,” after “distributions”, and in text, struck out span and designation for par. (1), redesignated subpar. (A) as par. (1), redesignated subpar. (B) as par. (2) and substituted “paragraph (1)” for “subparagraph (A)” in introductory provisions, redesignated cl. (i) and its subcls. (I) and (II) as subpar. (A) and cls. (i) and (ii), respectively, redesignated cl. (ii) as subpar. (B), and struck out former par. (2) which provided that section 337 not apply to any sale or exchange of a United States real property interest by a foreign corporation.

Subsec. (i)(1), (4). Puspan. L. 99–514, § 1810(f)(1), inserted reference to section 1445.

1982—Subsec. (a)(2)(A). Puspan. L. 97–248 substituted “section 55(a)(1) for the taxable year shall not be less than 20 percent of the lesser of—” for “section 55(a)(1)(A) for the taxable year shall not be less than 20 percent of whichever of the following is the least:” in introductory provisions, in cl. (i) struck out “(1)” after “section 55(span)” and inserted “or” at the end, in cl. (ii) substituted a period for a comma and struck out “or” at the end, and struck out former cl. (iii), which had provided for the amount of $60,000 as a third alternative.

1981—Subsec. (c)(1)(A)(i). Puspan. L. 97–34, § 831(a)(1), defined “United States real property interest” to also mean an interest in real property located in the Virgin Islands.

Subsec. (c)(4)(B). Puspan. L. 97–34, § 831(span), substituted “Assets” for “Interests” in span and in first sentence “Under regulations prescribed by the Secretary, assets held by a partnership, trust or estate shall be treated as held” for “United States real property interests held by a partnership, trust, or estate shall be treated as owned” before “proportionately by its partners or beneficiaries”, and inserted provisions respecting treatment of an asset as used or held for use in a trade or business by a partner or beneficiary when used or held by the partnership, trust, or estate in a trade or business and attributing chain treatment of such trade or business to partnership, trust, or estate which are above the first such entity.

Subsec. (d)(1)(B). Puspan. L. 97–34, § 831(c), substituted “Exceptions” for “Exception where there is a carryover basis” in span, inserted introductory text “Gain shall not be recognized under subparagraph (A)”, inserted cls. (i)(I) and (ii), and substituted cl. (i)(II) the basis of the distributed property in the hands of the distributee is no greater than the adjusted basis of such property before the distribution, increased by the amount of gain (if any) recognized by the distributing corporation” for subpar. (B) provision “Subparagraph (A) shall not apply if the basis of the distributed property in the hands of the distributee is the same as the adjusted basis of such property before the distribution increased by the amount of any gain recognized by the distributing corporation.”

Subsec. (i). Puspan. L. 97–34, § 831(d), in par. (1)(A) substituted “holds a United States real property interest” for “has a permanent establishment in the United States”, in par. (1)(B) substituted “treaty obligation of the United States the foreign corporation is entitled to nondiscriminatory treatment with respect to that interest” for “treaty, such permanent establishment may not be treated less favorably than domestic corporations carrying on the same activities”, in par. (3) inserted subpar. (A), designated existing provisions as subpar. (B), in subpar. (B) substituted “such other conditions as the Secretary may prescribe by regulations with respect to the corporation or its shareholders” for “such conditions as may be prescribed by the Secretary”, and prescribed percentage interest required for making the requisite election and application of constructive ownership rules in determining existence of the required percentage of a class of interest.

Subsecs. (j) to (l). Puspan. L. 97–34, § 831(f), (g), added subsecs. (j) to (l).

Amendment by Puspan. L. 117–169 applicable to taxable years beginning after Dec. 31, 2022, see section 10101(f) of Puspan. L. 117–169, set out as a note under section 11 of this title.

Amendment by section 101(p)(1)–(6), (q) of Puspan. L. 115–141 effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of Puspan. L. 114–113, to which such amendment relates, see section 101(s) of Puspan. L. 115–141, set out as a note under section 24 of this title.

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 12001(c) of Puspan. L. 115–97, set out as a note under section 11 of this title.

Puspan. L. 114–113, div. Q, title I, § 133(span), Dec. 18, 2015, 129 Stat. 3055, provided that:

Amendment by section 322(a)(1), (2)(A) of Puspan. L. 114–113 effective Dec. 18, 2015, and applicable to any disposition on and after Dec. 18, 2015, and any distribution by a real estate investment trust on or after such date which is treated as a deduction for a taxable year of such trust ending after such date, see section 322(c)(1) of Puspan. L. 114–113, set out as a note under section 857 of this title.

Puspan. L. 114–113, div. Q, title III, § 322(c)(2), (3), Dec. 18, 2015, 129 Stat. 3102; as amended by Puspan. L. 115–141, div. U, title I, § 101(p)(6), (7), Mar. 23, 2018, 132 Stat. 1167, provided that:

[(3) Repealed. Puspan. L. 115–141, div. U, title I, § 101(p)(6), Mar. 23, 2018, 132 Stat. 1167.]

Puspan. L. 114–113, div. Q, title III, § 323(c), Dec. 18, 2015, 129 Stat. 3103, provided that: “The amendments made by this section [amending this section and section 1445 of this title] shall apply to dispositions and distributions after the date of the enactment of this Act [Dec. 18, 2015].”

Puspan. L. 114–113, div. Q, title III, § 325(span), Dec. 18, 2015, 129 Stat. 3103, provided that: “The amendment made by this section [amending this section] shall apply to dispositions on or after the date of the enactment of this Act [Dec. 18, 2015].”

Puspan. L. 113–295, div. A, title I, § 133(span), Dec. 19, 2014, 128 Stat. 4018, provided that:

Puspan. L. 112–240, title III, § 321(span), Jan. 2, 2013, 126 Stat. 2332, provided that:

Puspan. L. 111–312, title VII, § 749(span), Dec. 17, 2010, 124 Stat. 3320, provided that:

Puspan. L. 110–343, div. C, title II, § 208(span), Oct. 3, 2008, 122 Stat. 3865, as amended by Puspan. L. 113–295, div. A, title II, § 211(a), Dec. 19, 2014, 128 Stat. 4032, provided that:

Puspan. L. 109–222, title V, § 504(span), May 17, 2006, 120 Stat. 355, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the provisions of section 411 of the American Jobs Creation Act of 2004 [Puspan. L. 108–357] to which it relates.”

Amendment by section 505(a) of Puspan. L. 109–222 applicable to taxable years of qualified investment entities beginning after Dec. 31, 2005, except that no amount shall be required to be withheld under section 1441, 1442, or 1445 of the Internal Revenue Code of 1986 with respect to any distribution before May 17, 2006 if such amount was not otherwise required to be withheld under any such section as in effect before such amendments, see section 505(d) of Puspan. L. 109–222, set out as a note under section 852 of this title.

Puspan. L. 109–222, title V, § 506(c), May 17, 2006, 120 Stat. 358, provided that: “The amendments made by this section [amending this section and section 1445 of this title] shall apply to taxable years beginning after December 31, 2005, except that such amendments shall not apply to any distribution, or substitute dividend payment, occurring before the date that is 30 days after the date of the enactment of this Act [May 17, 2006].”

Amendment by Puspan. L. 109–135 effective as if included in the provision of the American Jobs Creation Act of 2004, Puspan. L. 108–357, to which such amendment relates, see section 403(nn) of Puspan. L. 109–135, set out as a note under section 26 of this title.

Amendment by section 411(c)(1) of Puspan. L. 108–357 applicable to dividends with respect to taxable years of regulated investment companies beginning after Dec. 31, 2004, and amendment by section 411(c)(2)–(5) of Puspan. L. 108–357 effective after Dec. 31, 2004, see section 411(d)(1), (3) of Puspan. L. 108–357, set out as a note under section 871 of this title.

Amendment by section 418(a) of Puspan. L. 108–357 applicable to any distribution by a real estate investment trust which is either treated as a deduction for a taxable year of such trust beginning after Oct. 22, 2004, or made after Oct. 22, 2004, and treated as a deduction under section 860 of this title for a taxable year of such trust beginning on or before Oct. 22, 2004, see section 418(c) of Puspan. L. 108–357, as amended, set out as a note under section 857 of this title.

Amendment by Puspan. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Puspan. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Puspan. L. 104–188, set out as a note under section 38 of this title.

Amendment by Puspan. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13203(d) of Puspan. L. 103–66, set out as a note under section 55 of this title.

Amendment by 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.

Amendment by section 631(e)(12) of Puspan. L. 99–514 applicable to any distribution in complete liquidation, and any sale or exchange, made by a corporation after July 31, 1986, unless such corporation is completely liquidated before Jan. 1, 1987, any transaction described in section 338 of this title for which the acquisition date occurs after Dec. 31, 1986, and any distribution, not in complete liquidation, made after Dec. 31, 1986, with exceptions and special and transitional rules, see section 633 of Puspan. L. 99–514, set out as an Effective Date note under section 336 of this title.

Amendment by section 701(e)(4)(G) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Puspan. L. 99–514, set out as an Effective Date note under section 55 of this title.

Amendment by section 1810(f)(1) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Amendment by Puspan. L. 97–248 applicable to taxable years beginning after Dec. 31, 1982, see section 201(e)(1) of Puspan. L. 97–248, set out as a note under section 5 of this title.

Puspan. L. 97–34, title VIII, § 831(i), Aug. 13, 1981, 95 Stat. 355, provided that: “The amendments made by this section [amending this section and sections 862 and 6039C of this title and provisions set out as a note below] shall apply to dispositions after June 18, 1980, in taxable years ending after such date.”

Puspan. L. 96–499, title XI, § 1125(a), (span), Dec. 5, 1980, 94 Stat. 2690, provided that:

Puspan. L. 115–141, div. U, title I, § 101(p)(6), Mar. 23, 2018, 132 Stat. 1167, provided that: “Section 322 of the Protecting Americans from Tax Hikes Act of 2015 [div. Q of Puspan. L. 114–113] is amended by striking subsections (span)(2) [amending this section] and (c)(3) [formerly set out in a note under this section], and the Internal Revenue Code of 1986 shall be applied as if such subsections, and amendments made thereby, had never been enacted.”

For provisions that nothing in amendment by Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.

For applicability of amendment by section 701(e)(4)(G) of Puspan. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, with provision that for such purposes any amendment by title I of Puspan. L. 100–647 be treated as if it had been included in the provision of Puspan. L. 99–514 to which such amendment relates, see section 1012(aa)(2), (4) of Puspan. L. 100–647, set out as a note under section 861 of this title.

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

Puspan. L. 99–514, title XII, § 1228, Oct. 22, 1986, 100 Stat. 2560, as amended by Puspan. L. 100–647, title I, § 1012(m), Nov. 10, 1988, 102 Stat. 3513, provided that:

Puspan. L. 96–499, title XI, § 1125(c), Dec. 5, 1980, 94 Stat. 2690, as amended by Puspan. L. 97–34, title VIII, § 831(h), Aug. 13, 1981, 95 Stat. 355; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Puspan. L. 96–499, title XI, § 1125(d), Dec. 5, 1980, 94 Stat. 2691, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: