2018—Subsec. (e)(3)(A). Pub. L. 115–141 substituted “or (17)” for “(17), or (20)”.
1988—Subsec. (a)(1). Pub. L. 100–647 substituted “chapter” for “subchapter”.
1987—Subsec. (e)(2)(D). Pub. L. 100–203 struck out subpar. (D) which related to a benefit with respect to which an election under section 463 applies.
1986—Subsec. (a)(1). Pub. L. 99–514, § 1851(b)(2)(C)(iv)(I), substituted “under this subchapter” for “under section 162 or 212”.
Subsec. (a)(2). Pub. L. 99–514, § 1851(b)(2)(C)(iv)(II), substituted “they would otherwise be deductible” for “they satisfy the requirements of either of such sections”.
Subsec. (e)(4). Pub. L. 99–514, § 1851(a)(8)(A), added par. (4).
Subsec. (g)(1). Pub. L. 99–514, § 1851(a)(1), substituted “such a relationship” for “such a plan”.
Pub. L. 98–369, div. A, title V, § 511(e), July 18, 1984, 98 Stat. 862, as amended by Pub. L. 99–514, title XVIII, § 1851(a)(12), (14), Oct. 22, 1986, 100 Stat. 2862, provided that:
Except as otherwise provided in this subsection, the amendments made by this section [enacting this subpart] shall apply to contributionspaid or accrued
after December 31, 1985
, in taxable years
ending after such date.
“(2)Special rule for collective bargaining agreements.—In the case of plan maintained pursuant to 1 or more collective bargaining agreements—
in effect on July 1, 1985 (or ratified on or before such date),
the amendments made by this section shall not apply to years
beginning before the date on which the last of the collective bargaining agreements relating to the plan
terminates (determined without regard to any extension thereof agreed to after July 1, 1985
“(3)Special rule for paragraph (2).—
For purposes of paragraph (2), any plan
amendment made pursuant to a collective bargaining agreement relating to the plan
which amends the plan
solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.
“(4)Special effective date for of facilities.—Notwithstanding paragraphs (1) and (2), the amendments made by this section shall apply in the case of—
“(5)Binding exceptions to paragraph (4).—Paragraph (4) shall not apply to any facility placed in service before January 1, 1987—
which is acquired or improved by the fund
(or contributed to the fund
) pursuant to a binding contract
in effect on June 22, 1984
, and at all times thereafter, or
the construction of which by or for the fund
began before June 22, 1984
“(6)Amendments related to on unrelated business income.—
The amendments made by subsection (b) [amending section 512 of this title
] shall apply with respect to taxable years
ending after December 31, 1985
. For purposes of section 15 of the Internal Revenue Code of 1954
[now 1986], such amendments shall be treated as a change in the rate of a tax
imposed by chapter 1 of such Code.
“(7)Amendments related to excise on certain plans.—
The amendments made by subsection (c) [enacting section 4976 of this title
] shall apply to benefits provided after December 31, 1985
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 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 Pub. L. 99–514 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 Pub. L. 99–514, as amended, set out as a note under section 401 of this title.