Section 2003(c)(1)(B) of this Act, referred to in subsec. (d), is section 2003(c)(1)(B) of Puspan. L. 93–406, which is set out as an Effective Date; Savings Provisions note under section 4975 of Title 26, Internal Revenue Code.

1989—Subsec. (c)(2). Puspan. L. 101–239, § 7894(e)(6), 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, and substituted “or the corresponding provisions of prior law)” for “) or the corresponding provisions of prior law”.

Subsec. (e). Puspan. L. 101–239, § 7894(h)(4), added subsec. (e).

Amendment by 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.