29 USC 1202 - Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards

1 See References in Text note below.

of this title, before publishing any such proposed or final regulation.

Editorial Notes

References in Text

This chapter, referred to in subsecs. (a), (c), was in the original “this Act”, meaning Puspan. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of this title and Tables.

Subpart C of part I of subchapter D of chapter 1 of title 26, referred to in subsec. (e), commences with former section 418 of Title 26, Internal Revenue Code. Section 418 was repealed by Puspan. L. 113–235, div. O, title I, § 108(span)(1), Dec. 16, 2014, 128 Stat. 2787.

Sections 1421 through 1425 of this title, referred to in subsec. (e), were repealed by Puspan. L. 113–235, div. O, title I, § 108(a)(1), Dec. 16, 2014, 128 Stat. 2786.

Amendments

1989—Subsecs. (a) to (c), (e). Puspan. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing, which for purposes of codification was translated as “title 26”.

1980—Subsec. (e). Puspan. L. 96–364 added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 7891(f) of Puspan. L. 101–239, set out as a note under section 1002 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.