Applicability dates
(e) Applicability dates(1) In general. Except as provided in paragraphs (e)(2) and (3) of this section, this section applies to contributions occurring on or after August 6, 2015, and to contributions that occurred before August 6, 2015 resulting from an entity classification election made under 301.77013 of this chapter that was effective on or before August 6, 2015 but was filed on or after August 6, 2015.