Sections 1423 and 1425 of this title, referred to in subsec. (b)(1)(B), were repealed by Pub. L. 113–235, div. O, title I, § 108(a)(1),
Section 4022A(f)(2)(A)(ii), (iii), (3)(A)(i), and (ii) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (f)(4)(B), is classified to subsec. (f)(2)(A)(ii), (iii), (3)(A)(i) and (ii) of this section.
Section 4022A(g)(4) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (g)(4)(B), is classified to subsec. (g)(4) of this section.
2014—Subsec. (c)(4). Pub. L. 113–235 added par. (4).
2000—Subsec. (c)(1)(A). Pub. L. 106–554, § 1(a)(6) [title IX, § 951(a)(1)], substituted “$11” for “$5” in two places.
Subsec. (c)(1)(A)(i). Pub. L. 106–554, § 1(a)(6) [title IX, § 951(a)(2)], substituted “$33” for “$15”.
Subsec. (c)(2) to (6). Pub. L. 106–554, § 1(a)(6) [title IX, § 951(a)(3)], redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former pars. (2), (5), and (6). Prior to amendment, par. (2) modified the amount of benefits guaranteed under par. (1) with respect to plans described in par. (5)(A), par. (5) described certain plans for which the first plan year in which the plan was insolvent and in which benefits were required to be suspended or reduced to a certain level began before the year 2000, and par. (6) provided that par. (2) did not apply to a plan described in par. (5)(A) if the value of the assets of the plan was at least a specified amount for a specified period of time.
1989—Subsec. (a)(1). Pub. L. 101–239, § 7894(g)(3)(C)(i), substituted “this subchapter” for “section 1321 of this title”.
Subsecs. (c)(3)(A)(ii), (4)(C), (5)(A)(ii), (6), (d), (g)(5). Pub. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Subsec. (f)(2)(B). Pub. L. 101–239, § 7893(b), substituted “the enactment” for “the the enactment”.
1986—Subsec. (f)(2)(B). Pub. L. 99–272, § 11005(c)(4), substituted “the enactment of a joint resolution” for “Congress by concurrent resolution”.
Subsec. (f)(2)(C). Pub. L. 99–272, § 11005(c)(5), substituted “so enacted” for “approved”.
Subsec. (f)(3)(B). Pub. L. 99–272, § 11005(c)(6), substituted “enactment of a joint resolution” for “Congress by concurrent resolution”.
Subsec. (f)(4)(A). Pub. L. 99–272, § 11005(c)(7), substituted “joint” for “concurrent”.
Subsec. (f)(4)(B). Pub. L. 99–272, § 11005(c)(8), substituted “joint” for “concurrent” in two places and “The” for “That the Congress favors the” and inserted “is hereby approved”.
Subsec. (f)(4)(C). Pub. L. 99–272, § 11005(c)(9), substituted “joint” for “concurrent”.
Subsec. (g)(4)(A)(ii). Pub. L. 99–272, § 11005(c)(10), substituted “joint” for “concurrent” and “enacted” for “adopted”.
Subsec. (g)(4)(B). Pub. L. 99–272, § 11005(c)(11), substituted “joint” for “concurrent” in two places and “The” for “That the Congress disapproves the” and inserted “is hereby disapproved”.
Subsec. (g)(4)(D). Pub. L. 99–272, § 11005(c)(12), substituted “joint” for “concurrent”.
Committee on Education and Labor of House of Representatives changed to Committee on Education and the Workforce of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress,
Committee on Labor and Human Resources of Senate changed to Committee on Health, Education, Labor, and Pensions of Senate by Senate Resolution No. 20, One Hundred Sixth Congress,
Pub. L. 113–235, div. O, title I, § 110(b),
Pub. L. 106–554, § 1(a)(6) [title IX, § 951(b)],
Amendment by section 7891(a)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.
Amendment by section 7893(b) of Pub. L. 101–239 effective as if included in the provision of the Single-Employer Pension Plan Amendments Act of 1986, Pub. L. 99–272, title XI, to which such amendment relates, see section 7893(h) of Pub. L. 101–239, set out as a note under section 1002 of this title.
Pub. L. 101–239, title VII, § 7894(g)(3)(C)(ii),
Amendment by Pub. L. 99–272 effective for plan years commencing after
Section effective