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NOTES:
Source
(Added , title II, § 1015, Sept. 2, 1974, ; amended , title XIX, §§ 1901(a)(64),
1906
(b)(13)(A), Oct. 4, 1976, , 1834; , title I, § 152(d), Nov. 6, 1978, ; , title II, §§ 207,
208
(a), title IV, § 407(b), Sept. 26, 1980, , 1289, 1305; , title II, § 201(a), Dec. 28, 1980, ; , § 5(a), Dec. 28, 1980, ; , title II, §§ 240(c),
,
, Sept. 3, 1982, , 525, 526; , div. A, title IV, § 491(d)(26), (27), title V, § 526(a)(1), (b)(1), (d)(1), (2), title VII, § 713(i), July 18, 1984, , 874, 875, 960; , title II, § 204(b), Aug. 23, 1984, ; , title XI, §§ 1114(a), (b)(11),
1115
(a),
1117
(c),
1146
(a), (b),
1151
(e)(1), (i), title XIII, § 1301(j)(4), title XVIII, §§ 1852(f),
1898
(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii), 1899A(12), Oct. 22, 1986, , 2451, 2452, 2462, 2491, 2506, 2507, 2657, 2868, 2951, 2953, 2954, 2958; , title IX, § 9305(c), Dec. 22, 1987, ; , title I, §§ 1011(d)(8), (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), 1018(t)(8)(E)–(G), title II, § 2005(c)(1), (2), title III, §§ 3011(b)(4), (5),
3021
(b)(1), (2)(A), title VI, § 6067(a), Nov. 10, 1988, , 3461, 3465, 3467, 3468, 3473, 3485, 3589, 3611, 3612, 3625, 3631, 3632, 3703; , title II, §§ 203(a)(6),
204
(b)(2), Nov. 8, 1989, , 833; , title VII, §§ 7811(m)(5),
7813
(b),
7841
(a)(2), Dec. 19, 1989, , 2413, 2427; , title XI, § 11703(b)(1), Nov. 5, 1990, ; , title V, § 521(b)(20)–(22), July 3, 1992, ; (As amended , title I, §§ 1421(b)(9)(C),
1431
(a), (b)(1), (c)(1)(A), (D), (E),
1434
(b),
1454
(a),
,
,
1704
(n)(1), Aug. 20, 1996, , 1802, 1803, 1807, 1817, 1822, 1824, 1883; , title XV, § 1522(a), title XVI, § 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii), Aug. 5, 1997, , 1089, 1090, 1092; , title VI, § 6018(c), July 22, 1998, ; , § 1(a)(7) [title III, § 314(e)(2)], Dec. 21, 2000, , 2763A–643; , title VI, §§ 631(a),
635
(a)–(c), June 7, 2001, , 117; , title IV, § 411(o)(3)–(8), Mar. 9, 2002, , 49.)
Amendment of Section
For termination of amendment by section 901 of , see Effective and Termination Dates of 2001 Amendment note below.
References in Text
The Railroad Retirement Act of 1935 or 1937, referred to in subsec. (d), means act Aug. 29, 1935, ch. 812, , known as the Railroad Retirement Act of 1935. The Railroad Retirement Act of 1935 was amended generally by act June 24, 1937, ch. 382, part I, , and was known as the Railroad Retirement Act of 1937. The Railroad Retirement Act of 1937 was amended generally and redesignated the Railroad Retirement Act of 1974 by , title I, Oct. 16, 1974, and is classified generally to subchapter IV (§ 231 et seq.) of chapter
of Title
, Railroads. For complete classification of this Act to the Code, see Tables.
The International Organizations Immunities Act (), referred to in subsec. (d), is act Dec. 29, 1945, ch. 652, title I, , as amended, which is classified principally to subchapter XVIII (§ 288 et seq.) of chapter
of Title
, Foreign Relations and Intercourse. The Act also amended several other laws including the Internal Revenue Code of 1939. For exemption from taxation of income of international organizations and of the compensation of employees thereof, see sections
and
of this title. For complete classification of this Act to the Code, see Short Title note set out under section
of Title
and Tables.
The employee Retirement Income Security Act of 1974, referred to in subsecs. (f) (3), (5) and (l)(1), (2)(E), is , Sept. 2, 1974, , as amended. Title IV of the employee Retirement Income Security Act of 1974 is classified principally to subchapter III (§ 1301 et seq.) of chapter
of Title
, Labor. Section 3(37)(A)(iii) of the employee Retirement Income Security Act of 1974 is classified to section
of Title
. Section 4403(b) and (c) of the employee Retirement Income Security Act of 1974 probably means section 4303(b) and (c) of such Act which is classified to section
and (c) of Title
. For complete classification of this Act to the Code, see Short Title note set out under section
of Title
and Tables.
The date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(4), (5), means the date of the enactment of , which was approved Sept. 26, 1980.
Effective date of the Multiemployer Pension Plan Amendments Act of 1980, referred to in subsec. (f)(5), probably means the date of enactment of the Multiemployer Pension Plan Amendments Act of 1980, which was approved Sept. 26, 1980.
Amendments
2002—Subsec. (v)(2)(D). , § 411(o)(3), added subpar. (D).
Subsec. (v)(3)(A)(i). , § 411(o)(4), substituted “sections
,
,
,
,
, and
(determined without regard to section
)” for “section
,
,
,
,
,
,
,
, or
”.
Subsec. (v)(3)(B). , § 411(o)(5), substituted “section
,
,
,
,
,
, or
” for “section
,
,
,
,
,
,
,
,
408B,
, or
”.
Subsec. (v)(4)(B). , § 411(o)(6), inserted before period at end “, except that a plan described in clause (i) of section
shall not be treated as a plan of the employer until the expiration of the transition period with respect to such plan (as determined under clause (ii) of such section)”.
Subsec. (v)(5). , § 411(o)(7)(A), struck out “, with respect to any plan year,” before “a participant” in introductory provisions.
Subsec. (v)(5)(A). , § 411(o)(7)(B), amended subpar. (A) generally. Prior to amendment, subpar (A) read as follows: “who has attained the age of 50 before the close of the plan year, and”.
Subsec. (v)(5)(B). , § 411(o)(7)(C), substituted “plan (or other applicable) year” for “plan year”.
Subsec. (v)(6)(C). , § 411(o)(8), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “This subsection shall not apply to an applicable employer plan described in subparagraph (A)(iii) for any year to which section
applies.”
2001—Subsec. (p)(10). , §§ 635(b),
, temporarily substituted “section
, and section
” for “and section
”. See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (p)(11). , §§ 635(a),
, in heading temporarily substituted “certain other plans” for “governmental and church plans” and in text temporarily inserted “or an eligible deferred compensation plan (within the meaning of section
)” after “subsection (e))”. See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (p)(12), (13). , §§ 635(c),
, temporarily added par. (12) and redesignated former par. (12) as (13). See Effective and Termination Dates of 2001 Amendment note below.
Subsec. (v). , §§ 631(a),
, temporarily added subsec. (v). See Effective and Termination Dates of 2001 Amendment note below.
2000—Subsec. (s)(2). substituted “section
,
,
” for “section
,
”.
1998—Subsec. (q)(5). made technical amendment to , § 1434(c)(1)(E). See 1996 Amendment note below.
1997—Subsec. (e)(5)(A). , § 1601(d)(6)(A), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “For purposes of this part—
“(i) In general.—An employee of a church or a convention or association of churches shall include a duly ordained, commissioned, or licensed minister of a church who, in connection with the exercise of his or her ministry—
“(I) is a self-employed individual (within the meaning of section
), or
“(II) is employed by an organization other than an organization described in section
.
“(ii) Treatment as employer and employee.—
“(I) Self-employed.—A minister described in clause (i)(I) shall be treated as his or her own employer which is an organization described in section
and which is exempt from tax under section
.
“(II) Others.—A minister described in clause (i)(II) shall be treated as employed by an organization described in section
and exempt from tax under section
.”
Subsec. (e)(5)(C). , § 1522(a)(1), substituted “not otherwise participating” for “not eligible to participate”.
Subsec. (e)(5)(E). , § 1522(a)(2), added subpar. (E).
Subsec. (n)(3)(C). , § 1601(h)(2)(D)(i), inserted “137,” after “132,”.
Subsec. (q)(7), (9). , § 1601(d)(7), redesignated par. (7), relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans, as (9).
Subsec. (t)(2). , § 1601(h)(2)(D)(ii), inserted “137,” after “132,”.
1996—Subsecs. (b), (c). , § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (e)(5). , § 1461(a), added par. (5).
Subsec. (m)(4)(B). , § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (n)(2)(C). , § 1454(a), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “such services are of a type historically performed, in the business field of the recipient, by employees.”
Subsec. (n)(3)(B). , § 1421(b)(9)(C), inserted “408(p),” after “408(k),”.
Subsec. (q)(1). , § 1431(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In general.—The term ‘highly compensated employee’ means any employee who, during the year or the preceding year—
“(A) was at any time a 5-percent owner,
“(B) received compensation from the employer in excess of $75,000,
“(C) received compensation from the employer in excess of $50,000 and was in the top-paid group of employees for such year, or
“(D) was at any time an officer and received compensation greater than 50 percent of the amount in effect under section
for such year.
The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section
.”
Subsec. (q)(2), (3). , § 1431(c)(1)(A), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “Special rule for current year.—In the case of the year for which the relevant determination is being made, an employee not described in subparagraph (B), (C), or (D) of paragraph (1) for the preceding year (without regard to this paragraph) shall not be treated as described in subparagraph (B), (C), or (D) of paragraph (1) unless such employee is a member of the group consisting of the 100 employees paid the greatest compensation during the year for which such determination is being made.”
Subsec. (q)(4). , § 1434(b)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “For purposes of this subsection—
“(A) In general.—The term ‘compensation’ means compensation within the meaning of section
.
“(B) Certain provisions not taken into account.—The determination under subparagraph (A) shall be made—
“(i) without regard to sections
,
, and
, and
“(ii) in the case of employer contributions made pursuant to a salary reduction agreement, without regard to section
.”
, § 1431(c)(1)(A), redesignated par. (7) as (4).
Subsec. (q)(5). , § 1434(c)(1)(E), as amended by , § 6018(c), struck out “under paragraph (4) or the number of officers taken into account under paragraph (5)” after “top-paid group” in introductory provisions.
, § 1431(c)(1)(A), redesignated par. (8) as (5) and struck out former par. (5) which read as follows: “Special rules for treatment of officers.—
“(A) Not more than 50 officers taken into account.—For purposes of paragraph (1)(D), no more than 50 employees (or, if lesser, the greater of 3 employees or 10 percent of the employees) shall be treated as officers.
“(B) At least 1 officer taken into account.—If for any year no officer of the employer is described in paragraph (1)(D), the highest paid officer of the employer for such year shall be treated as described in such paragraph.”
Subsec. (q)(6). , § 1431(b)(1), (c)(1)(A), redesignated par. (9) as (6) and struck out former par. (6) which related to treatment of families of 5-percent owners or of highly compensated employees.
Subsec. (q)(7). , § 1462(a), added par. (7) relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans.
, § 1431(c)(1)(A), redesignated par. (10), relating to coordination with other provisions, as (7). Former par. (7) redesignated (4).
Subsec. (q)(8) to (12). , § 1431(c)(1)(A), redesignated pars. (8) to (11) as (5) to (8), respectively, and struck out par. (12) which related to simplified method for determining highly compensated employees.
Subsec. (r)(2)(A). , § 1431(c)(1)(D), substituted “subsection (q)(5)” for “subsection (q)(8)”.
Subsec. (s)(2). , § 1434(b)(2), inserted “not” after “elect” in heading and in text.
Subsec. (u). , § 1704(n)(1), added subsec. (u).
1992—Subsec. (n)(5)(C)(iii)(I). , § 521(b)(20), substituted “402(e)(3)” for “402(a)(8)”.
Subsec. (q)(7)(B)(i). , § 521(b)(21), substituted “402(e)(3)” for “402(a)(8)”.
Subsec. (s)(2). , § 521(b)(22), substituted “402(e)(3)” for “402(a)(8)”.
1990—Subsec. (n)(2)(B). struck out “(6 months in the case of core health benefits)” after “1 year”.
1989—Subsec. (n)(3)(C). , § 7813(b), amended directory language of , § 3011(b)(4), see 1988 Amendment note below.
, § 203(a)(6)(A), struck out “89,” after “79,”.
Subsec. (p)(10). , § 7811(m)(5), inserted “section” before “403(b)”.
Subsec. (p)(11). , § 7841(a)(2), added par. (11) and redesignated former par. (11) as (12).
Subsec. (r)(1). , § 204(b)(2), substituted “sections
and
” for “section
”.
, § 203(a)(6)(B), substituted “section
” for “sections
and
”.
Subsec. (t)(2). , § 7813(b), amended directory language of , § 3011(b)(5), see 1988 Amendment note below.
, § 203(a)(6)(C), struck out “89,” after “79,”.
1988—Subsec. (k)(2). , § 1011A(b)(3), inserted “72(d) (relating to treatment of employee contributions as separate contract),” after “purposes of sections”.
Subsec. (l). , § 2005(c)(1), (2), substituted “Merger” for “Mergers” in heading, designated existing provision as par. (1), inserted par. (1) heading, and added par. (2).
Subsec. (l)(2)(G). , § 6067(a), added subpar. (G).
Subsec. (m)(4)(A). , § 1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.
Subsec. (m)(4)(C), (D). , § 1011B(a)(16), struck out subpars. (C) and (D) which read as follows:
“(C) section
, and
“(D) section
.”
Subsec. (n)(3)(A). , § 1011(h)(5), substituted “(16), (17), and (26)” for “and (16)”.
Subsec. (n)(3)(C). , § 3011(b)(4), as amended by , § 7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, and 4980B” for “and 505”.
, § 1011B(a)(19), inserted “162(i)(2), 162(k),” after “132,”.
Subsec. (o). , § 1011(e)(4), inserted “or any requirement under section
” after “or (n)(3)”.
Subsec. (p)(4)(B). , § 1018(t)(8)(E), substituted “means the earlier of” for “means earlier of” and struck out “in” at beginning of cls. (i) and (ii).
Subsec. (p)(9). , § 1018(t)(8)(G), inserted at end “For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section
pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section
applies.”
Subsec. (p)(10). , § 1018(t)(8)(F), inserted “, 403(b),” after “section
”.
Subsec. (q)(1). , § 1011(i)(1), inserted at end “The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section
.”
Subsec. (q)(1)(D). , § 1011(d)(8), substituted “50” for “150” and “415(b)(1)(A)” for “415(c)(1)(A)”.
Subsec. (q)(6)(C). , § 1011(i)(2), added subpar. (C).
Subsec. (q)(8). , § 1011(i)(4)(A), inserted “or the number of officers taken into account under paragraph (5)” after “under paragraph (4)”.
, § 1011(i)(3)(A)(ii), substituted “Except as provided by the Secretary, the employer” for “The employer” in last sentence.
Subsec. (q)(8)(F). , § 1011(i)(3)(A)(i), struck out subpar. (F) which read as follows: “employees who are nonresident aliens and who receive no earned income (within the meaning of section
) from the employer which constitutes income from sources within the United States (within the meaning of section
).”
Subsec. (q)(11). , § 1011(i)(3)(B), added par. (11).
Subsec. (q)(12). , § 3021(b)(1), added par. (12).
Subsec. (r)(3). , § 3021(b)(2)(A), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of business is—
“(A) not less than one-half, and
“(B) not more than twice,
the percentage which highly compensated employees are of all employees of the employer. An employer shall be treated as meeting the requirements of subparagraph (A) if at least 10 percent of all highly compensated employees of the employer perform services solely for such line of business.”
Subsec. (s). , § 1011(j)(1), substituted “any applicable provision” for “this part” in introductory provisions.
Subsec. (s)(1). , § 1011(j)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘compensation’ means compensation for service performed for an employer which (taking into account the provisions of this chapter) is currently includible in gross income.”
Subsec. (s)(2) to (4). , § 1011(j)(2), added par. (4), redesignated former pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “The Secretary shall prescribe regulations for the determination of the compensation of an employee who is a self-employed individual (within the meaning of section
) which are based on the principles of paragraph (1).”
Subsec. (t)(1). , § 1011B(a)(20), struck out “of section
” before “shall be treated” and “shall apply with”.
Subsec. (t)(2). , § 3011(b)(5), as amended by , § 7813(b), struck out “162(i)(2), 162(k),” after “132,” and substituted “505, or 4980B” for “or 505”.
, § 1011B(a)(17), inserted “162(i)(2), 162(k),” after “132,”.
1987—Subsec. (b). struck out “the minimum funding standard of section
, the tax imposed by section
, and” after “one such corporation,”.
1986—Subsec. (k)(2). , § 1117(c), inserted reference to section
(relating to nondiscrimination tests for matching requirements and employee contributions).
Subsec. (m)(2)(B)(ii). , § 1114(b)(11), substituted “highly compensated employees (within the meaning of section
)” for “officers, highly compensated employees, or owners”.
Subsec. (m)(5). , § 1301(j)(4), substituted “section
” for “section
”.
Subsec. (m)(7). , § 1852(f), amended directory language of , § 526(d)(2), to correct an error, and did not involve any change in text. See 1984 Amendment note below.
Subsec. (n)(1). , § 1151(i)(1), substituted “requirements” for “pension requirements”.
, § 1146(b)(2), struck out “except to the extent otherwise provided in regulations,” after “listed in paragraph (3),”.
Subsec. (n)(2)(B). , § 1151(i)(2), inserted “(6 months in the case of core health benefits)” after “1 year”.
Subsec. (n)(3). , § 1151(i)(3), substituted “Requirements” for “Pension requirements” in heading, substituted “requirements” for “pension requirements” in text, and added subpar. (C).
Subsec. (n)(4). , § 1146(a)(2), substituted “Time when first considered as employee” for “Time when leased employee is first considered as employee” in heading and amended text generally. Prior to amendment, text read as follows: “In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the pension requirements listed in paragraph (3) are met for periods after the close of the 1-year period referred to in paragraph (2); except that years of service for the recipient shall be determined by taking into account the entire period for which the leased employee performed services for the recipient (or related persons).”
Subsec. (n)(5). , § 1146(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, such plan—
“(A) is a money purchase pension plan with a nonintegrated employer contribution rate of at least 71/2 percent, and
“(B) provides for immediate participation and for full and immediate vesting.”
Subsec. (n)(6). , § 1301(j)(4), substituted “section
” for “section
” in subpar. (A).
, § 1146(a)(3), substituted “Other rules” for “Related persons” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term “related persons” has the same meaning as when used in section
.”
Subsec. (o). , § 1146(b)(1), inserted provision relating to regulations to minimize recordkeeping requirements in case of employer which has no top-heavy plans and uses the services of persons other than employees for an insignificant percentage of the employer’s total workload.
Subsec. (p)(1)(B)(i). , § 1898(c)(7)(A)(ii), inserted “former spouse,”.
Subsec. (p)(3)(B). , § 1899A(12), struck out the comma after “benefits”.
Subsec. (p)(4)(A). , § 1898(c)(7)(A)(vi), substituted “A” for “In the case of any payment before a participant has separated from service, a” in introductory provisions and inserted “in the case of any payment before a participant has separated from service,” in cl. (i).
Subsec. (p)(4)(B). , § 1898(c)(7)(A)(vii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this paragraph, the term ‘earliest retirement age’ has the meaning given such term by section
, except that in the case of any defined contribution plan, the earliest retirement age shall be the date which is 10 years before the normal retirement age (within the meaning of section
).”
Subsec. (p)(5). , § 1898(c)(7)(A)(v), struck out last sentence which read as follows: “A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section
which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order.”
Subsec. (p)(5)(A). , § 1898(c)(6)(A), inserted “(and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)”.
Subsec. (p)(5)(B). , § 1898(c)(7)(A)(iv), substituted “the surviving former spouse” for “the surviving spouse”.
Subsec. (p)(6)(A)(i). , § 1898(c)(7)(A)(iii), substituted “each alternate payee” for “any other alternate payee”.
Subsec. (p)(7)(A). , § 1898(c)(2)(A)(i), substituted “shall separately account for the amounts (hereinafter in this paragraph referred to as the ‘segregated amounts’)” for “shall segregate in a separate account in the plan or in an escrow account the amounts”.
Subsec. (p)(7)(B). , § 1898(c)(2)(A)(ii), substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.
Subsec. (p)(7)(C). , § 1898(c)(2)(A)(iii), substituted “the 18-month period described in subparagraph (E)” for “18 months” and “including any interest” for “plus any interest”.
Subsec. (p)(7)(D). , § 1898(c)(2)(A)(iv), inserted “described in subparagraph (E)”.
Subsec. (p)(7)(E). , § 1898(c)(2)(A)(v), added subpar. (E).
Subsec. (p)(9). , § 1898(c)(4)(A), added par. (9). Former par. (9) redesignated (11).
Subsec. (p)(10). , § 1898(c)(7)(A)(v), added par. (10).
Subsec. (p)(11). , § 1898(c)(4)(A), redesignated former par. (9) as (11).
Subsec. (q). , § 1114(a), added subsec. (q).
Subsecs. (r), (s). , § 1115(a), added subsecs. (r) and (s).
Subsec. (t). , § 1151(e)(1), added subsec. (t).
1984—Subsec. (h)(1)(B). , § 491(d)(26), struck out “or 405(a)” after “section
”.
Subsec. (l). , § 491(d)(27), struck out “or 405” after “section
”.
Subsec. (m)(6)(B). , § 526(a)(1), substituted “section
” for “section
”.
Subsec. (m)(7). , § 526(d)(2), as amended by , § 1852(f), struck out par. (7) relating to regulations. See subsec. (o) of this section.
Subsec. (n)(2). , §§ 526(b)(1),
713
(i), made identical amendments, substituting “any person who is not an employee of the recipient and” for “any person” in text preceding subpar. (A).
Subsec. (o). , § 526(d)(1), added subsec. (o).
Subsec. (p). added subsec. (p).
1982—Subsecs. (b), (c). , § 240(c)(1), inserted reference to section
.
Subsec. (m)(4)(B). , § 240(c)(2), inserted reference to section
.
Subsec. (m)(5) to (7). , § 246(a), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively.
Subsec. (n). , § 248(a), added subsec. (n).
1980—Subsec. (e). , § 407(b), substituted provisions defining “church plan” with respect to general requirements, exclusion of certain plans, definitions and other provisions, and correction of failures to meet church plan requirements, for provisions defining “church plan” with respect to general requirements, certain unrelated business or multiemployer plans, and special temporary rules for certain church agencies under church plan.
Subsec. (f). , § 207, substituted provisions setting forth definition, cases of common control, continuation of status after termination, transitional rule, and special election with respect to a multiemployer plan, for provisions setting forth definition and special rules with respect to a multiemployer plan.
Subsec. (l). , § 208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV of the employee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plans to extent determined by Corporation.
Subsec. (m). and added an identical subsec. (m).
1978—Subsecs. (b), (c). inserted “408(k),” after “sections
,” wherever appearing.
1976—Subsecs. (a) to (c). , § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (f). , § 1901(a)(64)(A), substituted “Plan” for “plan” in heading.
Subsec. (g)(2)(C). , § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (l). , § 1901(a)(64)(B), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the employee Retirement Income Security Act of 1974.
Effective Date of 2002 Amendment
Amendment by effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, , to which such amendment relates, see section 411(x) of , set out as a note under section
of this title.
Effective and Termination Dates of 2001 Amendment
, title VI, § 631(b), June 7, 2001, , provided that: “The amendment made by this section [amending this section] shall apply to contributions in taxable years beginning after December 31, 2001.”
, title VI, § 635(d), June 7, 2001, , provided that: “The amendment made by this section [amending this section] shall apply to transfers, distributions, and payments made after December 31, 2001.”
Amendment by inapplicable to taxable, plan, or limitation years beginning after Dec. 31, 2010, and the Internal Revenue Code of 1986 to be applied and administered to such years as if such amendment had never been enacted, see section 901 of , set out as a note under section
of this title.
Effective Date of 2000 Amendment
Amendment by effective as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see section
[title III, § 314(g)] of , set out as a note under section
of this title.
Effective Date of 1998 Amendment
Amendment by section 6018 of effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which such amendment relates, see section 6018(h) of , set out as a note under section
of this title.
Effective Date of 1997 Amendment
Section 1522(b) of provided that: “The amendments made by this section [amending this section] shall apply to years beginning after December 31, 1997.”
Amendment by section 1601(d)(6)(A), (7), (h)(2)(D)(i), (ii) of effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see section 1601(j) of , set out as a note under section
of this title.
Effective Date of 1996 Amendment
Amendment by section 1421(b)(9)(C) of applicable to taxable years beginning after Dec. 31, 1996, see section 1421(e) of , set out as a note under section
of this title.
Section 1431(d) of provided that:
“(1) In general.—The amendments made by this section [amending this section, sections
,
,
,
, and
of this title, and provisions set out as a note below] shall apply to years beginning after December 31, 1996, except that in determining whether an employee is a highly compensated employee for years beginning in 1997, such amendments shall be treated as having been in effect for years beginning in 1996.
“(2) Family aggregation.—The amendments made by subsection (b) [amending this section and sections
and
of this title] shall apply to years beginning after December 31, 1996.”
Section 1434(c) of provided that: “The amendments made by this section [amending this section and section
of this title] shall apply to years beginning after December 31, 1997.”
Section 1454(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to years beginning after December 31, 1996, but shall not apply to any relationship determined under an Internal Revenue Service ruling issued before the date of the enactment of this Act [Aug. 20, 1996] pursuant to section 414(n)(2)(C) of the Internal Revenue Code of 1986 (as in effect on the day before such date) not to involve a leased employee.”
Amendment by section 1461(a) of applicable to years beginning after Dec. 31, 1996, see section 1461(c) of , set out as a note under section
of this title.
Section 1462(c) of provided that: “The amendments made by subsection (a) [amending this section] shall apply to years beginning after December 31, 1996.”
Section 1704(n)(3) of provided that: “The amendments made by this subsection [amending this section and section
of Title
, Labor] shall be effective as of December 12, 1994.”
Effective Date of 1992 Amendment
Amendment by applicable to distributions after Dec. 31, 1992, see section 521(e) of , set out as a note under section
of this title.
Effective Date of 1990 Amendment
Section 11703(b)(2) of provided that: “The amendment made by subsection (a) [probably means par. (1), which amended this section] shall take effect as if included in the amendments made by section 1151 of the Tax Reform Act of 1986 [].”
Effective Date of 1989 Amendments
Amendment by sections 7811(m)(5) and 7813(b) of effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see section 7817 of , set out as a note under section
of this title.
Amendment by section 7841(a)(2) of applicable to transfers after Dec. 19, 1989, in taxable years ending after such date, see section 7841(a)(3) of , set out as a note under section
of this title.
Amendment by section 203(a)(6) of effective as if included in section 1151 of , see section 203(c) of , set out as a note under section
of this title.
Amendment by section 204(b)(2) of applicable to years beginning after Dec. 31, 1988, see section 204(d)(1) of , set out as a note under section
of this title.
Effective Date of 1988 Amendment
Amendment by sections
, (e)(4), (h)(5), (i)(1)–(4)(A), (j)(1), (2), 1011A(b)(3), 1011B(a)(16), (17), (19), (20), and 1018(t)(8)(E)–(G) of effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see section 1019(a) of , set out as a note under section
of this title.
Section 2005(c)(3) of provided that:
“(A) Except as provided in subparagraph (B), the amendments made by this subsection [amending this section] shall apply with respect to transactions occurring after July 26, 1988.
“(B) The amendments made by this subsection shall not apply to any transaction occurring after July 26, 1988, if on or before such date the board of directors of the employer, approves such transaction or the employer took similar binding action.”
Amendment by section 3011(b)(4), (5) of applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which section
of this title (as in effect on the day before Nov. 10, 1988) did not apply by reason of section 10001(e)(2) of , see section 3011(d) of , set out as a note under section
of this title.
Amendment by section 3021(b)(1), (2)(A) of applicable to years beginning after Dec. 31, 1986, see section 3021(d)(2) of , set out as a note under section
of this title.
Section 6067(c) of , as amended by , title VII, § 7816(k), Dec. 19, 1989, , provided that: “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by section 2005(c) of this Act [amending this section].”
Effective Date of 1987 Amendment
Amendment by applicable with respect to plan years beginning after Dec. 31, 1987, see section 9305(d) of , set out as a note under section
of this title.
Effective Date of 1986 Amendment
Section 1114(c) of , as amended by , title I, § 1431(c)(2), Aug. 20, 1996, ; , title VI, § 663(a), June 7, 2001, , provided that:
“(1) In general.—Except as provided in this subsection, the amendment made by this section [amending this section and sections
,
,
, and
of this title] shall apply to years beginning after December 31, 1986.
“(2) Conforming amendments to employee benefit provisions.—The amendments made by paragraphs (2), (3), (4), (5), and (16) of subsection (b) [amending sections
,
,
,
,
, and
of this title] shall apply to years beginning after December 31, 1987.
“(3) Conforming amendments to pension provisions.—The amendments made by paragraphs (7), (8), (9), (10), (11), (12), and (15) of subsection (b) [amending this section and sections
,
,
,
,
,
, and
of this title and section
of Title
, Labor] shall apply to years beginning after December 31, 1988.”
[, title VI, § 663(b), June 7, 2001, , provided that: “The repeal made by subsection (a) [repealing par. (4) of section 1114(c) of , set out above] shall apply to plan years beginning after December 31, 2001.”]
Section 1115(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to years beginning after December 31, 1986.”
Amendment by section 1117(c) of applicable to plan years beginning after Dec. 31, 1986, with special provisions for plans maintained pursuant to collective bargaining agreements ratified before Mar. 1, 1986, and for annuity contracts under section
of this title, see section 1117(d) of , set out as a note under section
of this title.
Section 1146(c) of provided that:
“(1) In general.—Except as provided in this subsection, the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1983.
“(2) Subsection (a)(1).—The amendment made by subsection (a)(1) shall apply to services performed after December 31, 1986.
“(3) Recordkeeping requirements.—In the case of years beginning before the date of the enactment of this Act [Oct. 22, 1986], the last sentence of section
shall be applied without regard to the requirement that an insignificant percentage of the workload be performed by persons other than employees.”
Amendment by section 1151(e)(1), (i) of applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of , as amended, set out as a note under section
of this title.
Amendment by section 1301(j)(4) of applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of , set out as an Effective Date; Transitional Rules note under section
of this title.
Amendment by section 1852(f) of effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , div. A, to which such amendment relates, see section 1881 of , set out as a note under section
of this title.
Amendment by section
1898
(c)(2)(A), (4)(A), (6)(A), (7)(A)(ii)–(vii) of effective as if included in the provision of the Retirement Equity Act of 1984, , to which such amendment relates, except as otherwise provided, see section 1898(j) of , set out as a note under section
of this title.
Effective Date of 1984 Amendments
Amendment by effective Jan. 1, 1985, except as otherwise provided, see section 303(d) of , set out as a note under section
of Title
, Labor.
Amendment by section 491(d)(26), (27) of applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of , set out as a note under section
of this title.
Section 526(a)(2) of provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1984.”
Section 526(b)(2) of provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1983.”
Section 526(d)(3) of provided that: “The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”
Amendment by section 713(i) of effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see section 715 of , set out as a note under section
of this title.
Effective Date of 1982 Amendment
Amendment by section 240(c) of , applicable to years beginning after Dec. 31, 1983, see section 241(a) of , set out as a note under section
of this title.
Section 246(b) of provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1983.”
Section 248(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1983.”
Effective Date of 1980 Amendments
Section 201(c) of and section 5(c) of , provided that:
“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections
and
of this title] shall apply to plan years ending after November 30, 1980.
“(2) Plans in existence on november 30, 1980.—In the case of a plan in existence on November 30, 1980, the amendments made by this section [amending this section and sections
and
of this title] shall apply to plan years beginning after November 30, 1980.”
Section 407(c) of provided that: “The amendments made by this section [amending this section and section
of Title
, Labor] shall be effective as of January 1, 1974.”
Amendment by sections 207 and 208(a) of effective Sept. 26, 1980, see section 210(a) of , set out as an Effective Date note under section
of this title.
Effective Date of 1978 Amendment
Amendment by applicable to taxable years beginning after Dec. 31, 1978, see section 152(h) of , set out as a note under section
of this title.
Effective Date of 1976 Amendment
Amendment by section 1901(a)(64) of effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of , set out as a note under section
of this title.
Effective Date
Section applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, for plan years beginning after Dec. 31, 1975, see section 1017 of , set out as an Effective Date; Transitional Rules note under section
of this title.
Regulations
Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by sections 1114, 1115, and 1117 of , see section 1141 of , set out as a note under section
of this title.
Sample Language for Spousal Consent and Qualified Domestic Relations Forms
Section 1457 of provided that:
“(a) Development of Sample Language.—Not later than January 1, 1997, the Secretary of the Treasury shall develop—
“(1) sample language for inclusion in a form for the spousal consent required under section 417(a)(2) of the Internal Revenue Code of 1986 and section 205(c)(2) of the employee Retirement Income Security Act of 1974 [ U.S.C.
] which—
“(A) is written in a manner calculated to be understood by the average person, and
“(B) discloses in plain form—
“(i) whether the waiver to which the spouse consents is irrevocable, and
“(ii) whether such waiver may be revoked by a qualified domestic relations order, and
“(2) sample language for inclusion in a form for a qualified domestic relations order described in section 414(p)(1)(A) of such Code and section 206(d)(3)(B)(i) of such Act [ U.S.C.
] which—
“(A) meets the requirements contained in such sections, and
“(B) the provisions of which focus attention on the need to consider the treatment of any lump sum payment, qualified joint and survivor annuity, or qualified preretirement survivor annuity.
“(b) Publicity.—The Secretary of the Treasury shall include publicity for the sample language developed under subsection (a) in the pension outreach efforts undertaken by the Secretary.”
Safeharbor Authority
Section 1462(b) of provided that: “The Secretary of the Treasury may design nondiscrimination and coverage safe harbors for church plans.”
Application of Line of Business Test for Period Before Guidelines Issued
Section 204(b)(1) of provided that: “In the case of any plan year beginning on or before the date the Secretary of the Treasury or his delegate issues guidelines and begins issuing determinations under section 414(r)(2)(C) of the Internal Revenue Code of 1986, an employer shall be treated as operating separate lines of business if the employer reasonably determines that it meets the requirements of section
(other than paragraph (2)(C) thereof) of such Code.”
[Section 204(d)(3) of provided that: “The provisions of subsection (b)(1) [set out above] shall apply to years beginning after December 31, 1986.”]
Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990
No monies appropriated by to be used to implement or enforce section 1151 of or the amendments made by such section, see section 528 of , set out as a note under section
of this title.
Study Reflecting Allocation of Assets
Section 6067(b) of directed Secretary of the Treasury or his delegate, in consultation with Federal Deposit Insurance Corporation, to conduct a study with respect to proper method of allocating assets in case of a transaction to which the amendment made by such section and, not later than Jan. 1, 1990 (due date extended to Jan. 1, 1992, by , title XI, § 11831(b), Nov. 5, 1990, ) to report results of such study to Committee on Ways and Means of House of Representatives and to Committee on Finance of Senate.
Plan Amendments Not Required Until January 1, 1998
For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of , set out as a note under section
of this title.
Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of , set out as a note under section
of this title.
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and
1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of , as amended, set out as a note under section
of this title.
Section Referred to in Other Sections
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