L. 110-458, § 101(b)(2)(C), inserted "for such year" after "beginning in 2007)".
Subsec. (f)(3)(A). Pub. L. 110-458, § 101(b)(2)(D)(i), struck out "as of the first day of the plan year" after "credited by the plan sponsor".
Subsec. (f)(4)(A). Pub. L. 110-458, § 101(b)(2)(D)(ii), substituted "paragraph (3)" for "paragraph (2)".
Subsec. (f)(6)(B)(iii). Pub. L. 110-458, § 101(b)(2)(D)(iii), substituted "subsection (b), (c), or (e) of section 436" for "paragraph (1), (2), or (4) of section 206(g)".
Subsec. (f)(6)(C). Pub. L. 110-458, § 101(b)(2)(D)(iv), struck out "the sum of" after "by" in introductory provisions.
Subsec. (f)(8). Pub. L. 110-458, § 101(b)(2)(D)(v), struck out "of the Treasury" after "by the Secretary".
Subsec. (g)(3)(B). Pub. L. 110-458, § 121(b), amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: "Any such averaging shall be adjusted for contributions and distributions (as provided by the Secretary)."
Subsec. (h)(2)(B). Pub. L. 110-458, § 101(b)(2)(E)(i), (ii), in introductory provisions, inserted "and target normal cost" after "funding target" and substituted "benefits" for "liabilities".
Subsec. (h)(2)(F). Pub. L. 110-458, § 101(b)(2)(E)(iii), (iv), substituted "section 417(e)(3)(D)(i) for such month)" for "section 417(e)(3)(D)(i)) for such month" and "subparagraph (C)" for "subparagraph (B)".
Subsec. (i)(2)(A). Pub. L. 110-458, § 101(b)(2)(F)(i)(I), added subpar. (A) and struck out former subpar. (A) which read as follows: "the present value of all benefits which are expected to accrue or be earned under the plan during the plan year, determined using the additional actuarial assumptions described in paragraph (1)(B), plus".
Subsec. (i)(2)(B). Pub. L. 110-458, § 101(b)(2)(F)(i)(II), substituted "the amount determined under subsection (b)(1)(A)(i) with respect to the plan for the plan year" for "the target normal cost (determined without regard to this paragraph) of the plan for the plan year".
Subsec. (i)(4)(B). Pub. L. 110-458, § 101(b)(2)(F)(ii), substituted "subparagraph (A)" for "subparagraph (A)(ii)" in concluding provisions.
Subsec. (j)(3)(A). Pub. L. 110-458, § 101(b)(2)(G)(i), inserted at end "In the case of plan years beginning in 2008, the funding shortfall for the preceding plan year may be determined using such methods of estimation as the Secretary may provide."
Subsec. (j)(3)(D)(ii)(II). Pub. L. 110-458, § 101(b)(2)(G)(ii), substituted "section 412(c)" for "section 302(c)".
Subsec. (j)(3)(E). Pub. L. 110-458, § 101(b)(2)(G)(iii), (iv), substituted ", short years, and years with alternate valuation date" for "and short years" in heading and added cl. (iii).
Subsec. (k)(1). Pub. L. 110-458, § 101(b)(2)(H)(i), inserted "(as provided under paragraph (2))" after "applies" in introductory provisions.
Subsec. (k)(6)(B). Pub. L. 110-458, § 101(b)(2)(H)(ii), struck out ", except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under section 430" before period at end.
Effective Date of 2021 AmendmentPub. L. 117-2, title IX, § 9705(c), Mar. 11, 2021, 135 Stat. 200, provided that: "The amendments made by this section [amending this section and section 1083 of Title 29, Labor] shall apply to plan years beginning after December 31, 2018."
Pub. L. 117-2, title IX, § 9706(c), Mar. 11, 2021, 135 Stat.