Editorial Notes
Amendments
2014—Subsec. (e). Puspan. L. 113–235 added subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Puspan. L. 113–235, div. O, title I, § 121(span), Dec. 16, 2014, 128 Stat. 2794, provided that:
“The amendments made by this section [amending this section] shall apply with respect to plan years beginning after December 31, 2014.”
Effective Date
Part effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.