The Railroad Retirement Act of 1935 or 1937, referred to in subsec. (b)(2), means act Aug. 29, 1935, ch. 812, 49 Stat. 967, 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, 50 Stat. 307, 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 Pub. L. 93–445, title I, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For complete classification of this Act to the Code, see Tables.

The International Organizations Immunities Act, referred to in subsec. (b)(10), is title I of act Dec. 29, 1945, ch. 652, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§ 288 et seq.) of chapter 7 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 288 of Title 22 and Tables.

2006—Subsec. (b)(2). Pub. L. 109–280, § 906(a)(2)(B), inserted “or which is described in the last sentence of section 1002 (32) of this title” at end.

Subsec. (b)(9). Pub. L. 109–280, § 407(c)(1)(A), struck out “as defined in section 1322 (b)(6) of this title” before semicolon at end.

Subsec. (b)(14). Pub. L. 109–280, § 906(b)(2), added par. (14).

Subsec. (d). Pub. L. 109–280, § 407(c)(1)(B), added subsec. (d).

1989—Subsec. (a). Pub. L. 101–239, § 7894(g)(3)(A), substituted “this subchapter applies” for “this section applies” in introductory provisions.

Subsecs. (a)(1), (2), (b)(3), (4)(A), (8). 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.

1980—Subsec. (a). Pub. L. 96–364 inserted “unless otherwise specifically indicated in this subchapter,” after “For this purpose,”.

Pub. L. 109–280, title IV, § 407(d), Aug. 17, 2006, 120 Stat. 931, provided that:

“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1322, 1343, and 1344 of this title] shall apply to plan terminations—

“(A) under section 4041(c) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1341 (c)) with respect to which notices of intent to terminate are provided under section 4041(a)(2) of such Act (29 U.S.C. 1341 (a)(2)) after December 31, 2005, and

“(B) under section 4042 of such Act (29 U.S.C. 1342) with respect to which notices of determination are provided under such section after such date.

“(2) Conforming amendments.—The amendments made by subsection (c) [amending this section and section 1343 of this title] shall take effect on January 1, 2006.”

Amendment by section 906(a)(2)(B), (b)(2) of Pub. L. 109–280 applicable to any year beginning on or after Aug. 17, 2006, see section 906(c) of Pub. L. 109–280, set out as a note under section 414 of Title 26, Internal Revenue Code.

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 7894(g)(3)(A) of Pub. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, to which such amendment relates, see section 7894(i) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461 (e) of this title.