Editorial Notes
References in Text
The Internal Revenue Code of 1986, referred to in par. (2), is classified generally to Title 26, Internal Revenue Code.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to plan years beginning after Dec. 31, 2023, see section 127(g) of Puspan. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 72 of Title 26, Internal Revenue Code.