A prior section 300gg–7, act July 1, 1944, ch. 373, title XXVII, § 2707, as added Pub. L. 110–381, § 2(b)(1),
A prior section 2708 of act
2010—Pub. L. 111–148, § 10103(b), struck out “or individual” after “offering group”.
Section effective for plan years beginning on or after