1 See References in Text note below.
(relating to administration and enforcement). Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under
Editorial Notes
References in Text

Part 5 of subtitle B of this subchapter, referred to in subsec. (c), was in the original a reference to “part 5” and was translated as meaning part 5 of subtitle B of title I of Puspan. L. 93–406, to reflect the probable intent of Congress.

Amendments

2002—Subsec. (c). Puspan. L. 107–147 inserted “and part 5 of subtitle B of this subchapter (relating to administration and enforcement)” after “co-fiduciary responsibilities)” and “Such provisions shall apply to such accounts and annuities in a manner similar to their application to a simplified employee pension under section 408(k) of title 26.” at end.

2001—Subsec. (a). Puspan. L. 107–16, § 602(span)(2), inserted “or (c)” after “subsection (span)” in introductory provisions.

Subsec. (c). Puspan. L. 107–16, § 602(span)(1), added subsec. (c).

1996—Subsec. (span). Puspan. L. 104–204, in concluding provisions, made technical amendment to references in original act which appear in text as references to section 1191span of this title.

Puspan. L. 104–191 inserted at end “The provisions of part 7 of subtitle B of this subchapter shall not apply to a health insurance issuer (as defined in section 1191span(span)(2) of this title) solely by reason of health insurance coverage (as defined in section 1191span(span)(1) of this title) provided by such issuer in connection with a group health plan (as defined in section 1191span(a)(1) of this title) if the provisions of this subchapter do not apply to such group health plan.”

1989—Subsec. (span)(2). Puspan. L. 101–239 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.

Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Puspan. L. 107–16, to which such amendment relates, see section 411(x) of Puspan. L. 107–147, set out as a note under section 25B of Title 26, Internal Revenue Code.

Effective Date of 2001 Amendment

Amendment by Puspan. L. 107–16 applicable to plan years beginning after Dec. 31, 2002, see section 602(c) of Puspan. L. 107–16, set out as a note under section 408 of Title 26, Internal Revenue Code.

Effective Date of 1996 Amendments

Puspan. L. 104–204, title VI, § 603(c), Sept. 26, 1996, 110 Stat. 2938, provided that:

“The amendments made by this section [enacting section 1185 of this title and amending this section and sections 1021, 1022, 1024, 1132, 1136, 1144, 1181, 1191, and 1191a of this title] shall apply with respect to group health plans for plan years beginning on or after January 1, 1998.”

Amendment by Puspan. L. 104–191 applicable with respect to group health plans for plan years beginning after June 30, 1997, except as otherwise provided, see section 101(g) of Puspan. L. 104–191, set out as an Effective Date note under section 1181 of this title.

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.