29 U.S. Code § 1081. Coverage
Section 409 of title 26, referred to in subsec. (a)(7), means section 409 of Title 26, Internal Revenue Code, prior to its repeal by Pub. L. 98–369, div. A, title IV, § 491(b), July 18, 1984, 98 Stat. 848, applicable to obligations issued after Dec. 31, 1983.
This chapter, referred to in subsec. (a)(10), was in the original “this Act”, meaning Pub. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of this title and Tables.
2006—Subsec. (d). Pub. L. 109–280 struck out heading and text of subsec. (d). Text read as follows: “Any amount of any financial assistance from the Pension Benefit Guaranty Corporation to any plan, and any repayment of such amount, shall be taken into account under this section in such manner as determined by the Secretary of the Treasury.”
1989—Subsec. (a)(4)(A), (6). 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.
Subsec. (a)(8). Pub. L. 101–239, § 7894(d)(1)(A)(i), struck out “or” after semicolon at end.
Subsec. (a)(9). Pub. L. 101–239, § 7894(d)(1)(A)(ii), substituted “; or” for period at end.
Subsec. (a)(10). Pub. L. 101–239, § 7894(d)(1)(A)(iii), substituted “any” for “Any”.
1980—Subsec. (a)(10). Pub. L. 96–364, § 411(b), added par. (10).
Subsecs. (c), (d). Pub. L. 96–364, § 304(a), added subsecs. (c) and (d).
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.
Section 7894(d)(1)(B) of Pub. L. 101–239 provided that:
Section 7894(d)(4)(B) of Pub. L. 101–239 provided that:
Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.
For applicability of amendment by Pub. L. 109–280 to a multiemployer plan that is a party to an agreement that was approved by the Pension Benefit Guaranty Corporation prior to June 30, 2005, and that increases benefits and provides for certain withdrawal liability rules, see section 206 of Pub. L. 109–280, set out as a note under section 412 of Title 26, Internal Revenue Code.