group, a controlled group of corporations, or a group of businesses under common control, and
"(V) does not cover a business that uses the services of leased employees (within the meaning of section 414(n)).
For purposes of this clause, the term 'partner' includes a 2-percent shareholder (as defined in section 1372(b)) of an S corporation."
Subsec. (a)(37). Pub. L. 110-245 added par. (37).
Subsec. (k)(8)(E). Pub. L. 110-458, § 109(b)(2), substituted "permissible withdrawal" for "erroneous automatic contribution" in heading and "a permissible withdrawal" for "an erroneous automatic contribution" in text.
Subsec. (k)(13)(D)(i)(I). Pub. L. 110-458, § 109(b)(1), substituted "such contributions as exceed 1 percent but do not" for "such compensation as exceeds 1 percent but does not".
2006 - Subsec. (a)(5)(G). Pub. L. 109-280, § 861(a)(1), (b)(1), substituted "Governmental" for "State and local governmental" in heading and "section 414(d))" for "section 414(d)) maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)" in text.
Subsec. (a)(26)(G). Pub. L. 109-280, § 861(a)(1), (b)(2), substituted "Exception for" for "Exception for state and local" in heading and "section 414(d))" for "section 414(d)) maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)" in text.
Subsec. (a)(28)(B)(v). Pub. L. 109-280, § 901(a)(2)(A), added cl. (v).
Subsec. (a)(29). Pub. L. 109-280, § 114(a)(1), amended heading and text of par. (29) generally, substituting provisions relating to benefit limitations on plans in at-risk status for provisions relating to security required upon adoption of plan amendment resulting in significant underfunding.
Subsec. (a)(32)(A). Pub. L. 109-280, § 114(a)(2)(A), substituted "section 430(j)(4)" for "412(m)(5)" in two places.
Subsec. (a)(32)(C). Pub. L. 109-280, § 114(a)(2)(B), substituted "section 430(j)" for "section 412(m)".
Subsec. (a)(33)(B)(i). Pub. L. 109-280, § 114(a)(3)(A), which directed amendment of cl. (i) by substituting "funding target attainment percentage (as defined in section 430(d)(2))" for "funded current liability percentage (within the meaning of section 412(l)(8))", was executed by making the substitution for "funded current liability percentage (as defined in section 412(l)(8))", to reflect the probable intent of Congress.
Subsec. (a)(33)(B)(iii). Pub. L. 109-280, § 114(a)(3)(B), substituted "section 412(c)(2)" for "subsection 412(c)(8)".
Subsec. (a)(33)(D). Pub. L. 109-280, § 114(a)(3)(C), substituted "section 412(b)(2) (without regard to subparagraph (B) thereof)" for "section 412(c)(11) (without regard to subparagraph (B) thereof)".
Subsec. (a)(35). Pub. L. 109-280, § 901(a)(1), added par. (35).
Subsec. (a)(36). Pub. L. 109-280, § 905(b), added par. (36).
Subsec. (k)(2)(B)(i)(V). Pub. L. 109-280, § 827(b)(1), added subcl. (V).
Subsec. (k)(3)(G). Pub. L. 109-280, § 861(a)(2), (b)(3), inserted heading and struck out "maintained by a State or local government or political subdivision thereof (or agency or instrumentality thereof)" after "414(d))" in text.
Subsec. (k)(8)(A)(i). Pub. L. 109-280, § 902(e)(3)(B)(i), inserted "through the end of such year" after "such contributions".
Subsec. (k)(8)(E). Pub. L. 109-280, § 902(d)(2)(C), (D), inserted "or erroneous automatic contribution" after "or contribution" in heading and inserted "an erroneous automatic contribution under section 414(w)," after "402(g)(2)(A)," in text.
Subsec. (k)(13). Pub. L. 109-280, § 902(a), added par. (13).
Subsec. (m)(6)(A). Pub.