Secretary of the Treasury

(2) For purposes of subtitle E— (A) except as otherwise provided in subtitle E, contributions or other payments shall be considered made under a plan for a plan year if they are made within the period prescribed under section 412(c)(10) of title 26 (determined, in the case of a terminated plan, as if the plan had continued beyond the termination date), and (B) the term “Secretary of the Treasury” means the Secretary of the Treasury or such Secretary’s delegate.


29 USC § 1301(b)(2)

Scoping language

None identified, default scope is assumed to be the parent (subtitle A) of this section.
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