Section was formerly classified to section 1132c–7 of this title prior to renumbering by Pub. L. 105–244.

1998—Pub. L. 105–244, § 301(c)(7), substituted “section 1066d(1)” for “section 1132c–4(1)”.

Amendment by Pub. L. 105–244 effective Oct. 1, 1998, except as otherwise provided in Pub. L. 105–244, see section 3 of Pub. L. 105–244, set out as a note under section 1001 of this title.