The Internal Revenue Code of 1986, referred to in subsec. (b)(2)(B), is classified generally to Title 26, Internal Revenue Code.

A prior section 111 of Pub. L. 93–406 was renumbered section 112 and is classified to section 1031 of this title.

Section applicable to plan years beginning after Dec. 31, 2022, see section 320(c) of Pub. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 414 of Title 26, Internal Revenue Code.