1 So in original.
2 See References in Text note below.
of
3 So in original. Probably should be “similar account”.
with the amount of any early retirement benefit or retirement-type subsidy for the plan year in which the participant retires if, as of such time, the participant has met the age, years of service, and other requirements under the plan for entitlement to such benefit or subsidy.
Editorial Notes
References in Text

Subparagraphs (C) and (D) of section 411(span)(2) of title 26, referred to in subsec. (i)(7), were redesignated subpars. (B) and (C) of section 411(span)(2) of Title 26, Internal Revenue Code, by Puspan. L. 101–239, title VII, § 7871(a)(1), Dec. 19, 1989, 103 Stat. 2435.

Section 1054(g)(2)(A) of this title, referred to in subsec. (i)(10)(F), was in the original “section 203(g)(2)(A) of the Employee Retirement Income Security Act of 1974”, and was translated as reading section 204(g)(2)(A) of that Act to reflect the probable intent of Congress, because section 203 does not contain a subsec. (g).

Section 3(d)(2) of the Age Discrimination in Employment Amendments of 1996, referred to in subsec. (j)(1), probably means Puspan. L. 104–208, div. A, title I, § 101(a) [title I, § 119[2(d)(2)]], Sept. 30, 1996, 110 Stat. 3009, 3009–23, 3009–25, which is set out as a note under this section.

The Social Security Act, referred to in subsec. (l)(1)(A)(ii)(II), (2)(D)(i), (ii), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles II and XVIII of the Act are classified generally to subchapters II (§ 401 et seq.) and XVIII (§ 1395 et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Amendments

2015—Subsec. (l)(1)(B)(i)(I). Puspan. L. 114–95 substituted “section 7801 of title 20)” for “section 7801 of title 20”.

2008—Subsec. (i)(10)(B)(i)(III). Puspan. L. 110–458 inserted at end “In the case of a governmental plan (as defined in the first sentence of section 414(d) of title 26), a rate of return or a method of crediting interest established pursuant to any provision of Federal, State, or local law (including any administrative rule or policy adopted in accordance with any such law) shall be treated as a market rate of return for purposes of subclause (I) and a permissible method of crediting interest for purposes of meeting the requirements of subclause (I), except that this sentence shall only apply to a rate of return or method of crediting interest if such rate or method does not violate any other requirement of this chapter.”

2006—Subsec. (i)(10). Puspan. L. 109–280, § 701(c), added par. (10).

Subsec. (l)(1). Puspan. L. 109–280, § 1104(a)(2), designated existing provisions as subpar. (A), redesignated former subpars. (A) and (B) as cls. (i) and (ii), respectively, and former cls. (i) and (ii) of former subpar. (B) as subcls. (I) and (II) of cl. (ii), respectively, and added subpar. (B).

1998—Subsec. (i)(6). Puspan. L. 105–244, § 941(span), inserted “or it is a plan permitted by subsection (m).” after “accruals”.

Subsec. (m). Puspan. L. 105–244, § 941(a), added subsec. (m).

1996—Subsec. (j). Puspan. L. 104–208, § 101(a) [title I, § 119[1(span)(1)]], reenacted subsec. (j) of this section, as in effect immediately before Dec. 31, 1993.

Subsec. (j)(1). Puspan. L. 104–208, § 101(a) [title I, § 119[1(span)(2)]], substituted “, the employer has complied with section 3(d)(2) of the Age Discrimination in Employment Amendments of 1996 if the individual was discharged after the date described in such section, and the individual has attained—

“(A) the age of hiring or retirement, respectively, in effect under applicable State or local law on March 3, 1983; or

“(B)(i) if the individual was not hired, the age of hiring in effect on the date of such failure or refusal to hire under applicable State or local law enacted after September 30, 1996; or

“(ii) if applicable State or local law was enacted after September 30, 1996, and the individual was discharged, the higher of—

“(I) the age of retirement in effect on the date of such discharge under such law; and

“(II) age 55; and” for “and the individual has attained the age of hiring or retirement in effect under applicable State or local law on March 3, 1983, and”.

1990—Subsec. (f)(2). Puspan. L. 101–433, § 103(1), added par. (2) and struck out former par. (2) which read as follows: “to observe the terms of a bona fide seniority system or any bona fide employee benefit plan such as a retirement, pension, or insurance plan, which is not a subterfuge to evade the purposes of this chapter, except that no such employee benefit plan shall excuse the failure to hire any individual, and no such seniority system or employee benefit plan shall require or permit the involuntary retirement of any individual specified by section 631(a) of this title because of the age of such individual; or”.

Subsecs. (i), (j). Puspan. L. 101–433, § 103(2), redesignated subsec. (i), relating to employment as firefighter or law enforcement officer, as (j).

Subsec. (k). Puspan. L. 101–433, § 103(3), added subsec. (k).

Subsec. (l). Puspan. L. 101–521 added cl. (iii) in par. (2)(A), and in par. (2)(D) inserted “and solely in order to make the deduction authorized under this paragraph” after “For purposes of this paragraph” and added cl. (iii).

Puspan. L. 101–433, § 103(3), added subsec. (l).

1989—Subsec. (g). Puspan. L. 101–239 struck out subsec. (g) which read as follows:

“(1) For purposes of this section, any employer must provide that any employee aged 65 or older, and any employee’s spouse aged 65 or older, shall be entitled to coverage under any group health plan offered to such employees under the same conditions as any employee, and the spouse of such employee, under age 65.

“(2) For purposes of paragraph (1), the term ‘group health plan’ has the meaning given to such term in section 162(i)(2) of title 26.”

1986—Subsec. (g)(1). Puspan. L. 99–272, § 9201(span)(1), and Puspan. L. 99–592, § 2(a), made identical amendments, substituting “or older” for “through 69” in two places.

Subsec. (g)(2). Puspan. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Subsec. (h). Puspan. L. 99–272, § 9201(span)(3), and Puspan. L. 99–592, § 2(span), made identical amendments, redesignating subsec. (g), relating to practices of foreign corporations controlled by American employers, as (h).

Subsec. (i). Puspan. L. 99–592, § 3, temporarily added subsec. (i) which read as follows: “It shall not be unlawful for an employer which is a State, a political subdivision of a State, an agency or instrumentality of a State or a political subdivision of a State, or an interstate agency to fail or refuse to hire or to discharge any individual because of such individual’s age if such action is taken—

“(1) with respect to the employment of an individual as a firefighter or as a law enforcement officer and the individual has attained the age of hiring or retirement in effect under applicable State or local law on March 3, 1983, and

“(2) pursuant to a bona fide hiring or retirement plan that is not a subterfuge to evade the purposes of this chapter.”

See Effective and Termination Dates of 1986 Amendments note below.

Puspan. L. 99–509 added subsec. (i) relating to employee pension benefit plans.

1984—Subsec. (f)(1). Puspan. L. 98–459, § 802(span)(1), inserted “, or where such practices involve an employee in a workplace in a foreign country, and compliance with such subsections would cause such employer, or a corporation controlled by such employer, to violate the laws of the country in which such workplace is located”.

Subsec. (g). Puspan. L. 98–459, § 802(span)(2), added subsec. (g) relating to practices of foreign corporations controlled by American employers.

Subsec. (g)(1). Puspan. L. 98–369 inserted “, and any employee’s spouse aged 65 through 69,” after “aged 65 through 69” and “, and the spouse of such employee,” after “as any employee”, in subsec. (g) relating to entitlement to coverage under group health plan.

1982—Subsec. (g). Puspan. L. 97–248 added subsec. (g) relating to entitlement to coverage under group health plans.

1978—Subsec. (f)(2). Puspan. L. 95–256 provided that no seniority system or employee benefit plan require or permit the involuntary retirement of any individual specified by section 631(a) of this title because of the age of the individual.

Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment

Amendment by Puspan. L. 114–95 effective Dec. 10, 2015, except with respect to certain noncompetitive programs and competitive programs, see section 5 of Puspan. L. 114–95, set out as a note under section 6301 of Title 20, Education.

Effective Date of 2008 Amendment

Puspan. L. 110–458, title I, § 123(span), Dec. 23, 2008, 122 Stat. 5114, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the provisions of the Pension Protection Act of 2006 [Puspan. L. 109–280] to which such amendment relates.”

Effective Date of 2006 Amendment

Amendment by section 701(c) of Puspan. L. 109–280 applicable to periods beginning on or after June 29, 2005, with provisions relating to vesting and interest credit requirements for plans in existence on June 29, 2005, special rule for collectively bargained plans, and provisions relating to conversions of plan amendments adopted after, and taking effect after, June 29, 2005, see section 701(e) of Puspan. L. 109–280, set out as a note under section 411 of Title 26, Internal Revenue Code.

Effective Date of 1998 Amendment

Puspan. L. 105–244, title IX, § 941(d), Oct. 7, 1998, 112 Stat. 1835, provided that:

“(1)In general.—This section [amending this section and enacting provisions set out as a note below] shall take effect on the date of enactment of this Act [Oct. 7, 1998].
“(2)Effect on causes of action existing before date of enactment.—The amendment made by subsection (a) [amending this section] shall not apply with respect to any cause of action arising under the Age Discrimination in Employment Act of 1967 [29 U.S.C. 621 et seq.] prior to the date of enactment of this Act.”

Effective Date of 1996 Amendment

Section 101(a) [title I, § 119[3]] of Puspan. L. 104–208 provided that:

“(a)General Effective Date.—Except as provided in subsection (span), this title [probably means section 101(a) [title I, § 119] of Puspan. L. 104–208, amending this section and enacting and repealing provisions set out as notes under this section] and the amendments made by this title shall take effect on the date of enactment of this Act [Sept. 30, 1996].
“(span)Special Effective Date.—The repeal made by section 2(a) and the reenactment made by section 2(span)(1) [probably means section 101(a) [title I, § 119[1(a), (span)(1)]] of Puspan. L. 104–208, amending this section and repealing provisions set out as a note under this section] shall take effect on December 31, 1993.”

Effective Date of 1990 Amendment

Puspan. L. 101–433, title I, § 105, Oct. 16, 1990, 104 Stat. 981, as amended by Puspan. L. 102–236, § 9, Dec. 12, 1991, 105 Stat. 1816, provided that:

“(a)In General.—Except as otherwise provided in this section, this title [amending this section and section 630 of this title and enacting provisions set out as notes under this section and section 621 of this title] and the amendments made by this title shall apply only to—
“(1) any employee benefit established or modified on or after the date of enactment of this Act [Oct. 16, 1990]; and
“(2) other conduct occurring more than 180 days after the date of enactment of this Act.
“(span)Collectively Bargained Agreements.—With respect to any employee benefits provided in accordance with a collective bargaining agreement—
“(1) that is in effect as of the date of enactment of this Act [Oct. 16, 1990]; or that is a result of pattern collective bargaining in an industry where the agreement setting the pattern was ratified after September 20, 1990, but prior to the date of enactment, and the final agreement in the industry adhering to the pattern was ratified after the date of enactment, but not later than November 20, 1990;
“(2) that terminates after such date of enactment;
“(3) any provision of which was entered into by a labor organization (as defined by section 6(d)(4) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(d)(4))); and
“(4) that contains any provision that would be superseded (in whole or part) by this title [amending this section and section 630 of this title and enacting provisions set out as notes under this section and section 621 of this title] and the amendments made by this title, but for the operation of this section,
this title and the amendments made by this title shall not apply until the termination of such collective bargaining agreement or June 1, 1992, whichever occurs first.
“(c)States and Political Subdivisions.—
“(1)In general.—With respect to any employee benefits provided by an employer—
“(A) that is a State or political subdivision of a State or any agency or instrumentality of a State or political subdivision of a State; and
“(B) that maintained an employee benefit plan at any time between June 23, 1989, and the date of enactment of this Act [Oct. 16, 1990] that would be superseded (in whole or part) by this title [amending this section and section 630 of this title and enacting provisions set out as notes under this section and section 621 of this title] and the amendments made by this title but for the operation of this subsection, and which plan may be modified only through a change in applicable State or local law,
this title and the amendments made by this title shall not apply until the date that is 2 years after the date of enactment of this Act.
“(2)Election of disability coverage for employees hired prior to effective date.—
“(A)In general.—An employer that maintains a plan described in paragraph (1)(B) may, with regard to disability benefits provided pursuant to such a plan—
“(i) following reasonable notice to all employees, implement new disability benefits that satisfy the requirements of the Age Discrimination in Employment Act of 1967 [29 U.S.C. 621 et seq.] (as amended by this title); and
“(ii) then offer to each employee covered by a plan described in paragraph (1)(B) the option to elect such new disability benefits in lieu of the existing disability benefits, if—
     “(I) the offer is made and reasonable notice provided no later than the date that is 2 years after the date of enactment of this Act [Oct. 16, 1990]; and
     “(II) the employee is given up to 180 days after the offer in which to make the election.
“(B)Previous disability benefits.—If the employee does not elect to be covered by the new disability benefits, the employer may continue to cover the employee under the previous disability benefits even though such previous benefits do not otherwise satisfy the requirements of the Age Discrimination in Employment Act of 1967 (as amended by this title).
“(C)Abrogation of right to receive benefits.—An election of coverage under the new disability benefits shall abrogate any right the electing employee may have had to receive existing disability benefits. The employee shall maintain any years of service accumulated for purposes of determining eligibility for the new benefits.
“(3)State assistance.—The Equal Employment Opportunity Commission, the Secretary of Labor, and the Secretary of the Treasury shall, on request, provide to States assistance in identifying and securing independent technical advice to assist in complying with this subsection.
“(4)Definitions.—For purposes of this subsection:
“(A)Employer and state.—The terms ‘employer’ and ‘State’ shall have the respective meanings provided such terms under subsections (span) and (i) of section 11 of the Age Discrimination in Employment Act of 1967 (29 U.S.C. 630).
“(B)Disability benefits.—The term ‘disability benefits’ means any program for employees of a State or political subdivision of a State that provides long-term disability benefits, whether on an insured basis in a separate employee benefit plan or as part of an employee pension benefit plan.
“(C)Reasonable notice.—The term ‘reasonable notice’ means, with respect to notice of new disability benefits described in paragraph (2)(A) that is given to each employee, notice that—
“(i) is sufficiently accurate and comprehensive to appraise the employee of the terms and conditions of the disability benefits, including whether the employee is immediately eligible for such benefits; and
“(ii) is written in a manner calculated to be understood by the average employee eligible to participate.
“(d)Discrimination in Employee Pension Benefit Plans.—Nothing in this title [amending this section and section 630 of this title and enacting provisions set out as notes under this section and section 621 of this title], or the amendments made by this title, shall be construed as limiting the prohibitions against discrimination that are set forth in section 4(j) of the Age Discrimination in Employment Act of 1967 [29 U.S.C. 623(j)] (as redesignated by section 103(2) of this Act).
“(e)Continued Benefit Payments.—Notwithstanding any other provision of this section, on and after the effective date of this title and the amendments made by this title (as determined in accordance with subsections (a), (span), and (c)), this title and the amendments made by this title shall not apply to a series of benefit payments made to an individual or the individual’s representative that began prior to the effective date and that continue after the effective date pursuant to an arrangement that was in effect on the effective date, except that no substantial modification to such arrangement may be made after the date of enactment of this Act [Oct. 16, 1990] if the intent of the modification is to evade the purposes of this Act.”

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 applicable to items and services furnished after Dec. 19, 1989, see section 6202(span)(5) of Puspan. L. 101–239, set out as a note under section 162 of Title 26, Internal Revenue Code.

Effective and Termination Dates of 1986 Amendments

Puspan. L. 99–592, § 7, Oct. 31, 1986, 100 Stat. 3344, provided that:

“(a)In General.—Except as provided in subsection (span), this Act and the amendments made by this Act [amending this section and sections 630 and 631 of this title and enacting provisions set out as notes under this section and sections 621, 622, 624, and 631 of this title] shall take effect on January 1, 1987, except that with respect to any employee who is subject to a collective-bargaining agreement—
“(1) which is in effect on June 30, 1986,
“(2) which terminates after January 1, 1987,
“(3) any provision of which was entered into by a labor organization (as defined by section 6(d)(4) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(d)(4)), and
“(4) which contains any provision that would be superseded by such amendments, but for the operation of this section,
such amendments shall not apply until the termination of such collective bargaining agreement or January 1, 1990, whichever occurs first.
“(span)Effect on Existing Causes of Action.—The amendments made by sections 3 and 4 of this Act [amending this section and section 630 of this title and enacting provisions set out as a note below] shall not apply with respect to any cause of action arising under the Age Discrimination in Employment Act of 1967 [29 U.S.C. 621 et seq.] as in effect before January 1, 1987.”

Puspan. L. 99–592, § 3(span), Oct. 31, 1986, 100 Stat. 3342, which provided that the amendment made by section 3(a) of Puspan. L. 99–592, which amended this section, was repealed Dec. 31, 1993, was itself repealed, effective Dec. 31, 1993, by Puspan. L. 104–208, div. A, title I, § 101(a) [title I, § 119[1(a)]], Sept. 30, 1996, 110 Stat. 3009, 3009–23.

Puspan. L. 99–509, title IX, § 9204, Oct. 21, 1986, 100 Stat. 1979, provided that:

“(a)Applicability to Employees with Service after 1988.—
“(1)In general.—The amendments made by sections 9201 and 9202 [amending this section, section 1054 of this title, and section 411 of Title 26, Internal Revenue Code] shall apply only with respect to plan years beginning on or after January 1, 1988, and only to employees who have 1 hour of service in any plan year to which such amendments apply.
“(2)Special rule for collectively bargained plans.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, paragraph (1) shall be applied to benefits pursuant to, and individuals covered by, any such agreement by substituting for ‘January 1, 1988’ the date of the commencement of the first plan year beginning on or after the earlier of—
“(A) the later of—
“(i)January 1, 1988, or
“(ii) the date on which the last of such collective bargaining agreements terminate (determined without regard to any extension thereof after February 28, 1986), or
“(B)January 1, 1990.
“(span)Applicability of Amendments Relating to Normal Retirement Age.—The amendments made by section 9203 [amending sections 1002 and 1052 of this title and sections 410 and 411 of Title 26] shall apply only with respect to plan years beginning on or after January 1, 1988, and only with respect to service performed on or after such date.
“(c)Plan Amendments.—If any amendment made by this subtitle [subtitle C (§§ 9201–9204) of title IX of Puspan. L. 99–509, amending this section, sections 1002, 1052, and 1054 of this title, and sections 410 and 411 of Title 26] requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after January 1, 1989, if—
“(1) during the period after such amendment takes effect and before such first plan year, the plan is operated in accordance with the requirements of such amendment, and
“(2) such plan amendment applies retroactively to the period after such amendment takes effect and such first plan year.
A pension plan shall not be treated as failing to provide definitely determinable benefits or contributions, or to be operated in accordance with the provisions of the plan, merely because it operates in accordance with this subsection.
“(d)Interagency Coordination.—The regulations and rulings issued by the Secretary of Labor, the regulations and rulings issued by the Secretary of the Treasury, and the regulations and rulings issued by the Equal Employment Opportunity Commission pursuant to the amendments made by this subtitle shall each be consistent with the others. The Secretary of Labor, the Secretary of the Treasury, and the Equal Employment Opportunity Commission shall each consult with the others to the extent necessary to meet the requirements of the preceding sentence.
“(e)Final Regulations.—The Secretary of Labor, the Secretary of the Treasury, and the Equal Employment Opportunity Commission shall each issue before February 1, 1988, such final regulations as may be necessary to carry out the amendments made by this subtitle.”

Amendment by Puspan. L. 99–272 effective May 1, 1986, see section 9201(d)(2) of Puspan. L. 99–272, set out as an Effective Date of 1986 Amendment note under section 1395p of Title 42, The Public Health and Welfare.

Effective Date of 1984 Amendments

Puspan. L. 98–369, div. B, title III, § 2301(c)(2), July 18, 1984, 98 Stat. 1063, provided that: “The amendment made by subsection (span) [amending this section] shall become effective on January 1, 1985.”

Amendment by Puspan. L. 98–459 effective Oct. 9, 1984, see section 803(a) of Puspan. L. 98–459, set out as a note under section 3001 of Title 42, The Public Health and Welfare.

Effective Date of 1982 Amendment

Puspan. L. 97–248, title I, § 116(c), Sept. 3, 1982, 96 Stat. 354, provided that: “The amendment made by subsection (a) [amending this section] shall become effective on January 1, 1983, and the amendment made by subsection (span) [enacting section 1395y(span)(3) of Title 42, The Public Health and Welfare] shall apply with respect to items and services furnished on or after such date.”

Effective Date of 1978 Amendment

Puspan. L. 95–256, § 2(span), Apr. 6, 1978, 92 Stat. 189, provided that: “The amendment made by subsection (a) of this section [amending this section] shall take effect on the date of enactment of this Act [Apr. 6, 1978], except that, in the case of employees covered by a collective bargaining agreement which is in effect on September 1, 1977, which was entered into by a labor organization (as defined by section 6(d)(4) of the Fair Labor Standards Act of 1938 [section 206(d)(4) of this title]), and which would otherwise be prohibited by the amendment made by section 3(a) of this Act [amending section 631 of this title], the amendment made by subsection (a) of this section [amending this section] shall take effect upon the termination of such agreement or on January 1, 1980, whichever occurs first.”

Regulations

Puspan. L. 101–433, title I, § 104, Oct. 16, 1990, 104 Stat. 981, provided that: “Notwithstanding section 9 of the Age Discrimination in Employment Act of 1967 (29 U.S.C. 628), the Equal Employment Opportunity Commission may issue such rules and regulations as the Commission may consider necessary or appropriate for carrying out this title [amending this section and section 630 of this title and enacting provisions set out as notes under this section and section 621 of this title], and the amendments made by this title, only after consultation with the Secretary of the Treasury and the Secretary of Labor.”

Construction of 1998 Amendment

Puspan. L. 105–244, title IX, § 941(c), Oct. 7, 1998, 112 Stat. 1835, provided that: “Nothing in the amendment made by subsection (a) [amending this section] shall affect the application of section 4 of the Age Discrimination in Employment Act of 1967 (29 U.S.C. 623) with respect to—

“(1) any plan described in subsection (m) of section 4 of such Act (as added by subsection (a)), for any period prior to enactment of such Act [Dec. 15, 1967];
“(2) any plan not described in subsection (m) of section 4 of such Act (as added by subsection (a)); or
“(3) any employer other than an institution of higher education (as defined in section 101 of the Higher Education Act of 1965 [20 U.S.C. 1001]).”

Construction of 1996 Amendment

Puspan. L. 104–208, div. A, title I, § 101(a) [title I, § 119[1(c)]], Sept. 30, 1996, 110 Stat. 3009–24, provided that: “Nothing in the repeal, reenactment, and amendment made by subsections (a) and (span) [section 101(a) [title I, § 119[1(a), (span)]] of Puspan. L. 104–208, amending this section and repealing provisions set out as a note under this section] shall be construed to make lawful the failure or refusal to hire, or the discharge of, an individual pursuant to a law that—

“(1) was enacted after March 3, 1983 and before the date of enactment of the Age Discrimination in Employment Amendments of 1996 [Sept. 30, 1996]; and
“(2) lowered the age of hiring or retirement, respectively, for firefighters or law enforcement officers that was in effect under applicable State or local law on March 3, 1983.”

Study and Guidelines for Performance Tests

Puspan. L. 104–208, div. A, title I, § 101(a) [title I, § 119[2]], Sept. 30, 1996, 110 Stat. 3009, 3009–24, required the Secretary of Health and Human Services to conduct a study on tests assessing the abilities important for the completion of public safety tasks performed by law enforcement officers and firefighters no later than 3 years after Sept. 30, 1996, and to develop and issue advisory guidelines based on the results of the study no later than 4 years after Sept. 30, 1996, and authorized appropriations.

Executive Documents
Transfer of Functions

Functions vested by this section in Secretary of Labor or Civil Service Commission transferred to Equal Employment Opportunity Commission by Reorg. Plan No. 1 of 1978, § 2, 43 F.R. 19807, 92 Stat. 3781, set out in the Appendix to Title 5, Government Organization and Employees, effective Jan. 1, 1979, as provided by section 1–101 of Ex. Ord. No. 12106, Dec. 28, 1978, 44 F.R. 1053.