1 So in original. The period probably should be a semicolon.
Editorial Notes
References in Text
The Social Security Act, referred to in subsec. (span)(5)(C)(iii), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII, XIX, and XXI of the Act are classified generally to subchapters XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of this title. For complete classification of this Act to the Code, see section 1305 of this title and Tables.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to plan years beginning on or after Jan. 1, 2022, see section 105(a)(4) of div. BB of Puspan. L. 116–260, set out as a note under section 9817 of Title 26, Internal Revenue Code.