Editorial Notes
Amendments

1989—Par. (1)(A). Puspan. L. 101–239, § 7893(f), made identical amendment to that of Puspan. L. 99–514, § 1879(u)(4), as added by Puspan. L. 101–239, § 7862(span)(1)(C), see below.

Puspan. L. 101–239, § 7862(span)(1)(C), added Puspan. L. 99–514, § 1879(u)(4), see 1986 Amendment note below.

1986—Par. (1)(A). Puspan. L. 99–514, § 1879(u)(4), as added by Puspan. L. 101–239, § 7862(span)(1)(C), substituted “section 1369(span) of this title” for “section 1362(d) of this title”.

Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment

Amendment by section 7862(span)(1)(C) of Puspan. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 7863 of Puspan. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code.

Amendment by section 7893(f) of Puspan. L. 101–239 effective as if included in the provision of the Single-Employer Pension Plan Amendments Act of 1986, Puspan. L. 99–272, title XI, to which such amendment relates, see section 7893(h) of Puspan. L. 101–239, set out as a note under section 1002 of this title.

Plan Amendments Not Required Until January 1, 1989

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 Title 26, Internal Revenue Code.