and (G), respectively, and in provision following subpar. (G) as so redesignated, inserted "408(k)," after "408(b),".
Subsec. (b)(7). Pub. L. 95-600, § 153(a), added par. (7).
Subsec. (c)(6)(B)(i). Pub. L. 95-600, § 141(f)(7), substituted "leveraged employee stock ownership plan (within the meaning of section 4975(e)(7)) or an ESOP" for "a plan which meets the requirements of section 4975(e)(7) or section 301(d) of the Tax Reduction Act of 1975".
Subsec. (c)(6)(B)(ii). Pub. L. 95-600, § 141(f)(7), substituted "has the meaning given to such term by section 409A" for "means, in the case of an employee stock ownership plan within the meaning of section 4975(e)(7), qualifying employer securities within the meaning of section 4975(e)(8), but only if they are described in section 301(d)(9)(A) of the Tax Reduction Act of 1975, or, in the case of an employee stock ownership plan described in section 301(d)(2) of the Tax Reduction Act of 1975, employer securities within the meaning of section 301(d)(9)(A) of such Act".
Subsec. (e)(5). Pub. L. 95-600, § 152(g)(3), inserted "any simplified employee pension," after "section 408(b),".
Subsec. (k)(1)(G), (H). Pub. L. 95-600, § 152(g)(4), added subpar. (G) and redesignated former subpar. (G) as (H).
1976 - Subsec. (a)(2). Pub. L. 94-455, § 1501(b)(3)(A), substituted "Except as provided in paragraph (3), in the case" for "In the case".
Subsec. (a)(3). Pub. L. 94-455, § 1501(b)(3)(B), added par. (3).
Subsec. (b)(2)(A). Pub. L. 94-455, § 1901(a)(65)(A), inserted closing parenthesis after "409(b)(3)(C)".
Subsec. (b)(2)(B). Pub. L. 94-455, §§ 1901(a)(65)(B), 1906(b)(13)(A), struck out "or his delegate" after "Secretary" and substituted "section 401(a)(11)(G)(iii)" for "section 401(a)(11)(H)(iii)".
Subsec. (b)(2)(C), (6). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (c)(4). Pub. L. 94-455, §§ 1901(b)(8)(D), 1906(b)(13)(A), substituted "educational organizations" for "educational institutions" in the heading and "educational organization" for "educational institution" in subpars. (A), (B), and (C), struck out "or his delegate" after "Secretary" in subpar. (D)(i), and substituted "For purposes of this paragraph the term 'educational organization' means an educational organization described in section 170(b)(1)(A)(ii)" for "For purposes of this paragraph the term 'educational institution' means an educational institution as defined in section 151(e)(4)" in subpar. (D)(ii).
Subsec. (c)(5). Pub. L. 94-455, § 1502(a)(1), added par. (5).
Subsec. (c)(6). Pub. L. 94-455, § 803(f)(1), added par. (6).
Subsec. (c)(7). Pub. L. 94-455, § 1511(a), added par. (7).
Subsec. (d)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsec. (e)(3)(B). Pub. L. 94-455, § 803(f)(2), substituted "with the employer determined without regard to paragraph (6) of such subsection)" for "with the employer".
Subsec. (e)(5). Pub. L. 94-455, § 803(b)(4), substituted "For purposes of this section" for "For purposes of this subsection".
Subsecs. (g), (i), (j). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Effective Date of 2019 AmendmentPub. L. 116-94, div. O, title I, § 116(b)(2), Dec. 20, 2019, 133 Stat. 3161, provided that: "The amendment made by this subsection [amending this section] shall apply to plan years beginning after December 31, 2015."
Effective Date of 2008