Source
(Pub. L. 93–406, title IV, § 4005, Sept. 2, 1974, 88 Stat. 1009; Pub. L. 96–364, title IV, § 403(a), Sept. 26, 1980, 94 Stat. 1300; Pub. L. 99–272, title XI, § 11016(a)(1), (2), (c)(7), Apr. 7, 1986, 100 Stat. 268, 274; Pub. L. 100–203, title IX, §§ 9312(c)(4),
9331
(d), Dec. 22, 1987, 101 Stat. 1330–364, 1330–368; Pub. L. 103–465, title VII, § 776(b)(2), Dec. 8, 1994, 108 Stat. 5048.)
Codification
In subsec. (c), “chapter
31 of title
31” and “that chapter” substituted for “the Second Liberty Bond Act, as amended” and “that Act, as amended,”, respectively, on authority of
Pub. L. 97–258, § 4(b), Sept. 13, 1982,
96 Stat. 1067, the first section of which enacted Title 31, Money and Finance.
Amendments
1994—Subsec. (b)(2)(A).
Pub. L. 103–465, which directed the amendment of subpar. (A) by inserting “or benefits payable under section
1350 of this title” after “section
1322a of this title”, was executed by making the insertion after “section
1322 or
1322a of this title” to reflect the probable intent of Congress.
1987—Subsec. (f).
Pub. L. 100–203, § 9331(d), added subsec. (f). Former subsec. (f) redesignated (g).
Subsec. (g).
Pub. L. 100–203, § 9331(d), redesignated former subsec. (f) as (g). Former subsec. (g) redesignated (h).
Pub. L. 100–203, § 9312(c)(4), struck out “or fiduciaries with respect to trusts to which the requirements of section
1349 of this title apply” after “money managers of the corporation”.
Subsec. (h).
Pub. L. 100–203, § 9331(d), redesignated former subsec. (g) as (h).
1986—Subsec. (b)(1)(F), (G).
Pub. L. 99–272, § 11016(a)(2), added subpar. (F) and redesignated former subpar. (F) as (G).
Subsec. (b)(2)(E).
Pub. L. 99–272, § 11016(a)(1), added subpar. (E).
Subsec. (g).
Pub. L. 99–272, § 11016(c)(7), added subsec. (g).
1980—Subsec. (a).
Pub. L. 96–364, § 403(a)(1), substituted provisions respecting benefits guaranteed under sections
1322 and
1322a of this title, for provisions respecting benefits guaranteed under sections
1322 and
1323 of this title.
Subsec. (b)(2).
Pub. L. 96–364, § 403(a)(2), (3), in subpar. (A) inserted reference to section
1322a of this title, struck out subpar. (B) relating to payments under section
1323 of this title, and redesignated former subpars. (C) to (E) as (B) to (D), respectively.
Subsecs. (d) to (f).
Pub. L. 96–364, § 403(a)(4), added subsecs. (d) to (f).
Effective Date of 1994 Amendment
Amendment by
Pub. L. 103–465 effective with respect to distributions that occur in plan years commencing on or after Jan. 1, 1996, see section 776(e) of
Pub. L. 103–465, set out as a note under section
1056 of this title.
Effective Date of 1987 Amendment
Amendment by section 9312(c)(4) of
Pub. L. 100–203 applicable with respect to plan terminations under section
1341 of this title with respect to which notices of intent to terminate are provided under section
1341
(a)(2) of this title after Dec. 17, 1987, and plan terminations with respect to which proceedings are instituted by the Pension Benefit Guaranty Corporation under section
1342 of this title after that date, see section 9312(d)(1) of
Pub. L. 100–203, as amended, set out as a note under section
1301 of this title.
Section 9331(f) of
Pub. L. 100–203 provided that:
“(1) In general.—The amendments made by this section [amending this section and sections
1306 and
1307 of this title] shall apply to plan years beginning after December 31, 1987.
“(2) Separate accounting.—The amendments made by subsection (d) [amending this section] shall apply to fiscal years beginning after September 30, 1988.”
Effective Date of 1986 Amendment
Amendment by
Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of
Pub. L. 99–272, set out as a note under section
1341 of this title.
Effective Date of 1980 Amendment
Amendment by
Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section
1461
(e) of this title.