29 USC 1060 - Multiple employer plans and other special rules

1 So in original. Probably should be “is”.

part of an eligible combined plan in the same manner as if each such plan were not a part of the eligible combined plan. In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.

2 So in original. Probably should be “subparagraphs”.

(B) and (C) of paragraph (1).

Editorial Notes

References in Text

This chapter, referred to in subsec. (e)(1), (2)(A)(iii), 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.

Section 104 of the Pension Protection Act of 2006, referred to in subsec. (f)(1)(A), (3)(B), is section 104 of Puspan. L. 109–280, which is set out as a note under section 401 of Title 26, Internal Revenue Code.

The Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, referred to in subsec. (f)(3)(B), is Puspan. L. 111–192, June 25, 2010, 124 Stat. 1280. For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under section 1001 of this title and Tables.

Amendments

2020—Subsec. (f)(1)(D). Puspan. L. 116–136 added subpar. (D).

2014—Subsec. (f). Puspan. L. 113–97, § 101, added subsec. (f).

Subsec. (f)(1)(C). Puspan. L. 113–235, § 3(a)(1), added subpar. (C).

Subsec. (f)(2). Puspan. L. 113–235, § 3(a)(2), substituted “subparagraph (B) and (C) of paragraph (1)” for “paragraph (1)(B)”.

Subsec. (f)(3). Puspan. L. 113–97, § 103(a), added par. (3).

2008—Subsec. (e)(1). Puspan. L. 110–458, § 109(c)(2)(A), inserted at end “In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.”

Subsec. (e)(3) to (6). Puspan. L. 110–458, § 109(c)(2)(B), struck out par. (3) and redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) related to nondiscrimination requirements for qualified cash or deferred arrangement.

2006—Puspan. L. 109–280, § 903(span)(2)(A), inserted “and other special rules” after “plans” in section catchline.

Subsec. (e). Puspan. L. 109–280, § 903(span)(1), added subsec. (e).

1989—Subsec. (c). Puspan. L. 101–239, § 7894(c)(10), substituted “and (e)(3)(C) of such Code” for “and (e)(3)(C) of such code”, which for purposes of codification was translated as “and (e)(3)(C) of title 26” thus requiring no change in text.

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.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Amendment by Puspan. L. 116–136 applicable to plan years beginning after Dec. 31, 2018, see section 3609(c) of Puspan. L. 116–136, set out as a note under section 414 of Title 26, Internal Revenue Code.

Effective Date of 2014 Amendment

Amendments by Puspan. L. 113–235 effective as if included in the amendments made by the Cooperative and Small Employer Charity Pension Flexibility Act, Puspan. L. 113–97, see section 3(c) of Puspan. L. 113–235, set out as a note under section 414 of Title 26, Internal Revenue Code.

Amendment by section 101 of Puspan. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Puspan. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code.

Puspan. L. 113–97, title I, § 103(d), Apr. 7, 2014, 128 Stat. 1120, provided that:

“The amendments made by this section [amending this section and provisions set out as a note under section 401 of Title 26, Internal Revenue Code] shall apply as of the date of enactment of this Act [Apr. 7, 2014].”

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–458 effective as if included in the provisions of Puspan. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Puspan. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

Effective Date of 2006 Amendment

Amendment by Puspan. L. 109–280 applicable to plan years beginning after Dec. 31, 2009, see section 903(c) of Puspan. L. 109–280, set out as a note under section 414 of Title 26, Internal Revenue Code.

Effective Date of 1989 Amendment

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.

Amendment by section 7894(c)(10) of Puspan. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Puspan. L. 93–406, to which such amendment relates, see section 7894(i) of Puspan. L. 101–239, set out as a note under section 1002 of this title.

Regulations

Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.