1 See References in Text note below.
of this title.
Editorial Notes
References in Text

Section 1083(h)(2)(C)(iv) of this title, referred to in subsec. (d)(3), was in the original “section 302(h)((2)(C)(iv)” (sic) and was translated as if it had read “section 303(h)(2)(C)(iv)” to reflect the probable intent of Congress.

Amendments

2014—Subsec. (span)(2). Puspan. L. 113–97 substituted “section 1083(k)(1)(A) and (B) or 1085a(g)(1)(A) and (B) of this title or section 430(k)(1)(A) and (B) or 433(g)(1)(A) and (B) of title 26” for “section 1083(k)(1)(A) and (B) of this title or section 430(k)(1)(A) and (B) of title 26”.

2012—Subsec. (d)(3). Puspan. L. 112–141 added par. (3).

2008—Subsec. (d)(2)(B). Puspan. L. 110–458 substituted “section 1083(d)(2)” for “section 1082(d)(2)”.

2006—Subsec. (span)(1). Puspan. L. 109–280, § 505(a), added par. (1) and struck out former par. (1) which read as follows: “the aggregate unfunded vested benefits at the end of the preceding plan year (as determined under section 1306(a)(3)(E)(iii) of this title) of plans maintained by the contributing sponsor and the members of its controlled group exceed $50,000,000 (disregarding plans with no unfunded vested benefits);”.

Subsec. (span)(2). Puspan. L. 109–280, § 108(span)(3), formerly § 107(span)(3), as renumbered by Puspan. L. 111–192, substituted “1083(k)(1)(A) and (B)” for “1082(f)(1)(A) and (B)” and “430(k)(1)(A) and (B)” for “412(n)(1)(A) and (B)”.

Subsecs. (d), (e). Puspan. L. 109–280, § 505(span), added subsecs. (d) and (e).

Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment

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 Title 26, Internal Revenue Code.

Effective Date of 2012 Amendment

Amendment by Puspan. L. 112–141 applicable with respect to plan years beginning after Dec. 31, 2011, except as otherwise provided, see section 40211(c) of Puspan. L. 112–141, set out as a note under section 404 of Title 26, Internal Revenue Code.

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–458 effective as if included in the provisions of Puspan. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Puspan. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

Effective Date of 2006 Amendment

Amendment by section 108(span)(3) of Puspan. L. 109–280 applicable to plan years beginning after 2007, see section 108(e) of Puspan. L. 109–280, set out as a note under section 1021 of this title.

Puspan. L. 109–280, title V, § 505(c), Aug. 17, 2006, 120 Stat. 946, provided that:

“The amendments made by this section [amending this section] shall apply with respect to years beginning after 2007.”

Effective Date

Puspan. L. 103–465, title VII, § 772(c), Dec. 8, 1994, 108 Stat. 5044, provided that:

“The amendments made by this section [enacting this section] shall be effective on the date of enactment of this Act [Dec. 8, 1994].”

Applicability of Amendments by Subtitles A and B of Title I of Puspan. L. 109–280

For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Puspan. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Puspan. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.