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26 U.S. Code Subpart B - Benefit Limitations Under Single-Employer Plans

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Editorial Notes

2018—Pub. L. 115–141, div. U, title IV, § 401(a)(110), Mar. 23, 2018, 132 Stat. 1189, substituted “Funding-based limits on benefits and benefit accruals under single-employer plans” for “Funding-based limitation on shutdown benefits and other unpredictable contingent event benefits under single-employer plans” in item 436.