Section 409 of title 26, referred to in par. (6), means section 409 of Title 26, Internal Revenue Code, prior to its repeal by Puspan. L. 98–369, div. A, title IV, § 491(span), July 18, 1984, 98 Stat. 848, applicable to obligations issued after Dec. 31, 1983.
This chapter, referred to in par. (8), 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.
1989—Pars. (3)(A), (4), (5). Puspan. L. 101–239, § 7891(a)(1), 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.
Par. (6). Puspan. L. 101–239, § 7891(a)(1), substituted “section 408 of the Internal Revenue Code of 1986” for “section 408 of the Internal Revenue Code of 1954”, which for purposes of codification was translated as “section 408 of title 26” thus requiring no change in text.
Puspan. L. 101–239, § 7894(c)(11)(A), substituted “section 409 of title 26 (as effective for obligations issued before January 1, 1984)” for “section 409 of title 26”.
Puspan. L. 101–239, § 7894(c)(1)(A)(i), struck out “or” after semicolon at end.
Par. (7). Puspan. L. 101–239, § 7894(c)(1)(A)(ii), substituted “plan; or” for “plan.”
Par. (8). Puspan. L. 101–239, § 7894(c)(1)(A)(iii), substituted “any plan” for “Any plan”.
1980—Par. (8). Puspan. L. 96–364 added par. (8).
Amendment by section 7891(a)(1) of 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.
Puspan. L. 101–239, title VII, § 7894(c)(1)(B), Dec. 19, 1989, 103 Stat. 2449, provided that:
Puspan. L. 101–239, title VII, § 7894(c)(11)(B), Dec. 19, 1989, 103 Stat. 2449, provided that:
Amendment by Puspan. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.