Editorial Notes
Amendments1996—Subsec. (e). Puspan. L. 104–168 substituted “sections 4945 and 4958” for “section 4945” in span and inserted “or an excess benefit for purposes of section 4958” before period at end of text.
Statutory Notes and Related Subsidiaries
Effective Date of 1996 AmendmentPuspan. L. 104–168, title XIII, § 1311(d)(1), (2), July 30, 1996, 110 Stat. 1478, provided that:“(1)In general.—The amendments made by this section [enacting section 4958 of this title and amending this section and sections 4963, 6213, 7422, and 7454 of this title] (other than subsection (span)) [amending section 501 of this title] shall apply to excess benefit transactions occurring on or after September 14, 1995.
“(2)Binding contracts.—The amendments referred to in paragraph (1) shall not apply to any benefit arising from a transaction pursuant to any written contract which was binding on September 13, 1995, and at all times thereafter before such transaction occurred.”
Effective DatePuspan. L. 100–203, title X, § 10712(d), Dec. 22, 1987, 101 Stat. 1330–468, provided that: “The amendments made by this section [enacting this section and amending sections 4962, 4963, 6213, 6501, 6503, 6684, 7422, and 7454 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Dec. 22, 1987].”
