29 USC 1101 - Coverage

Editorial Notes

References in Text

The Investment Company Act of 1940, referred to in subsec. (span)(1), is title I of act Aug. 22, 1940, ch. 686, 54 Stat. 789, which is classified generally to subchapter I (§ 80a–1 et seq.) of chapter 2D of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see section 80a–51 of Title 15 and Tables.

Amendments

1996—Subsec. (c). Puspan. L. 104–188 added subsec. (c).

1989—Subsec. (a)(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 1996 Amendment

Puspan. L. 104–188, title I, § 1460(span), Aug. 20, 1996, 110 Stat. 1822, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendment made by this section [amending this section] shall take effect on January 1, 1975.

“(2)Civil actions.—The amendment made by this section shall not apply to any civil action commenced before November 7, 1995.”

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.

Plan Amendments Not Required Until January 1, 1998

For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Puspan. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Puspan. L. 104–188, set out as a note under section 401 of Title 26, Internal Revenue Code.