This title, referred to in subsecs. (a) to (d), is title I of Puspan. L. 111–148, Mar. 23, 2010, 124 Stat. 130, which enacted this chapter and enacted, amended, and transferred numerous other sections and notes in the Code. For complete classification of title I to the Code, see Tables.

2015—Subsec. (span)(1). Puspan. L. 114–60, § 2(a)(1), substituted “51” for “101”.

Subsec. (span)(2). Puspan. L. 114–60, § 2(a)(2), substituted “50” for “100”.

Subsec. (span)(3). Puspan. L. 114–60, § 2(a)(3), amended par. (3) generally. Prior to amendment, text read as follows: “In the case of plan years beginning before January 1, 2016, a State may elect to apply this subsection by substituting ‘51 employees’ for ‘101 employees’ in paragraph (1) and by substituting ‘50 employees’ for ‘100 employees’ in paragraph (2).”

2010—Subsec. (e). Puspan. L. 111–148, § 10104(d), added subsec. (e).