Section 4022A(g)(5) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a), is classified to section 1322a(g)(5) of Title 29, Labor.

Section 4261 of the Employee Retirement Income Security Act of 1974, referred to in subsecs. (b)(3) and (f), is classified to section 1431 of Title 29, Labor.

Section 101(f)(1) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (e)(1), is classified to section 1021(f)(1) of Title 29, Labor.

2018—Pub. L. 115–141, § 401(a)(92), substituted “section 432(b)(2)” for “subsection 432(b)(2)” wherever appearing.

Subsec. (d)(1). Pub. L. 115–141, § 401(a)(93), substituted “section 432(b)(2),” for “section 432(b)(2),,”, “section 432(b)(2))” for “section 432(b)(2),)”, and “compare the value of plan assets for that plan year with” for “compare the value of plan assets (determined in accordance with section 418B(b)(3)(B)(ii)) for that plan year with”.

Subsec. (e)(1)(A). Pub. L. 115–141, § 401(a)(94), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “notify the Secretary, the Pension Benefit Guaranty Corporation, the parties described in section 418A(a)(2), and the plan participants and beneficiaries of that determination, and”.

2014—Subsec. (c)(1). Pub. L. 113–235, § 108(b)(2)(A), substituted “critical status, as described in subsection 432(b)(2),” for “reorganization”.

Subsec. (c)(2). Pub. L. 113–235, § 108(b)(2)(B), designated existing provisions as subpar. (A), struck out “(within the meaning of section 418(b)(6))” after “pay status”, and added subpar. (B).

Subsec. (d). Pub. L. 113–235, § 108(b)(2)(A), substituted “critical status, as described in subsection 432(b)(2),” for “reorganization” wherever appearing.

Subsec. (d)(1). Pub. L. 113–235, § 108(b)(2)(C)(i), which directed amendment of par. (1) by striking out “(determined in accordance with section 418B(3)(B)(ii))”, could not be executed because the phrase “(determined in accordance with section 418B(3)(B)(ii))” did not appear.

Subsec. (d)(4). Pub. L. 113–235, § 108(b)(2)(C)(ii), added par. (4).

Subsec. (e)(1). Pub. L. 113–235, § 108(b)(2)(A), substituted “critical status, as described in subsection 432(b)(2),” for “reorganization”.

Subsec. (e)(1)(A). Pub. L. 113–235, § 108(b)(2)(D)(i), which directed substitution of “the parties described in section 101(f)(1) of the Employee Retirement Income Security Act of 1974” for “the corporation, the parties described in section 418A(a)(2), and the plan participants and beneficiaries”, could not be executed because the phrase “the corporation, the parties described in section 418A(a)(2), and the plan participants and beneficiaries” did not appear.

Subsec. (e)(1)(B). Pub. L. 113–235, § 108(b)(2)(D)(ii), substituted “section 101(f)(1) of the Employee Retirement Income Security Act of 1974” for “section 418A(a)(2) and the plan participants and beneficiaries”.

Subsec. (e)(2). Pub. L. 113–235, § 108(b)(2)(A), substituted “critical status, as described in subsection 432(b)(2),” for “reorganization”.

Subsec. (h). Pub. L. 113–235, § 108(b)(2)(E), added subsec. (h).

2006—Subsec. (d)(1). Pub. L. 109–280 substituted “5 plan years” for “3 plan years” the second place it appeared and inserted at end “If the plan sponsor makes such a determination that the plan will be insolvent in any of the next 5 plan years, the plan sponsor shall make the comparison under this paragraph at least annually until the plan sponsor makes a determination that the plan will not be insolvent in any of the next 5 plan years.”

Amendment by Pub. L. 113–235 applicable with respect to plan years beginning after Dec. 31, 2014, see section 108(c) of div. O of Pub. L. 113–235, set out as an Effective Date of Repeal note under section 418 of this title.

Pub. L. 109–280, title II, § 213(b), Aug. 17, 2006, 120 Stat. 918, provided that: “The amendments made by this section [amending this section] shall apply with respect to the determinations made in plan years beginning after 2007.”

Section effective, with respect to each plan, on the first day of the first plan year beginning on or after the earlier of the date on which the last collective-bargaining agreement providing for employer contributions under the plan, which was in effect on Sept. 26, 1980, expires, without regard to extensions agreed to after such date, or 3 years after Sept. 26, 1980, see section 210 of Pub. L. 96–364, set out as a note under section 194A of this title.