38 USC 4318 - Employee pension benefit plans

Editorial Notes

References in Text

Sections 3 and 515 of the Employee Retirement Income Security Act of 1974, referred to in subsecs. (a)(1)(A), (span)(1), and (c), are classified to sections 1002 and 1145, respectively, of Title 29, Labor.

Section 402(g)(3) of the Internal Revenue Code of 1986, referred to in subsec. (span)(2), is classified to section 402(g)(3) of Title 26, Internal Revenue Code.

Prior Provisions

A prior section 4318 was renumbered section 7618 of this title.

Amendments

1996—Subsec. (span)(2). Puspan. L. 104–275 substituted “services, such payment period” for “services,” in last sentence.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–275 effective Oct. 13, 1994, see section 313 of Puspan. L. 104–275, set out as a note under section 4301 of this title.

Effective Date

Section effective with respect to reemployments initiated on or after the first day after the 60-day period beginning Oct. 13, 1994, with transition rules, except that an employee pension benefit plan not in compliance with this section or section 8(h)(1) of Puspan. L. 103–353 on Oct. 13, 1994, has two years to come into compliance, see section 8 of Puspan. L. 103–353, set out as a note under section 4301 of this title.