L. 109-280, § 902(e)(3)(B)(ii), inserted "through the end of such year" after "to such contributions".
Subsec. (m)(12), (13). Pub. L. 109-280, § 902(b), added par. (12) and redesignated former par. (12) as (13).
2004 - Subsec. (a)(26)(C) to (I). Pub. L. 108-311 redesignated subpars. (D) to (I) as (C) to (H), respectively, and struck out heading and text of former subpar. (C). Text read as follows: "In the case of contributions under section 401(k) or 401(m), employees who are eligible to contribute (or may elect to have contributions made on their behalf) shall be treated as benefiting under the plan."
2002 - Subsec. (a)(30). Pub. L. 107-147, § 411(o)(2), substituted "402(g)(1)(A)" for "402(g)(1)".
Subsec. (a)(31)(C)(i). Pub. L. 107-147, § 411(q)(1), inserted "is a qualified trust which is part of a plan which is a defined contribution plan and" before "agrees".
2001 - Subsec. (a)(17). Pub. L. 107-16, § 611(c)(1), substituted "$200,000" for "$150,000" in two places.
Subsec. (a)(17)(B). Pub. L. 107-16, § 611(c)(2), substituted "July 1, 2001" for "October 1, 1993" and substituted "$5,000" for "$10,000" in two places.
Subsec. (a)(31). Pub. L. 107-16, § 657(a)(2)(A), substituted "Direct" for "Optional direct" in heading.
Subsec. (a)(31)(B). Pub. L. 107-16, § 657(a)(1), added subpar. (B). Former subpar. (B) redesignated (C).
Pub. L. 107-16, § 643(b), inserted at end "The preceding sentence shall not apply to such distribution if the plan to which such distribution is transferred -
"(i) agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible, or
"(ii) is an eligible retirement plan described in clause (i) or (ii) of section 402(c)(8)(B)."
Pub. L. 107-16, § 641(e)(3), substituted ", 403(a)(4), 403(b)(8), and 457(e)(16)" for "and 403(a)(4)".
Subsec. (a)(31)(C). Pub. L. 107-16, § 657(a)(2)(B), substituted "Subparagraphs (A) and (B)" for "Subparagraph (A)".
Pub. L. 107-16, § 657(a)(1), redesignated subpar. (B) as (C). Former subpar. (C) redesignated (D).
Subsec. (a)(31)(D), (E). Pub. L. 107-16, § 657(a)(1), redesignated subpars. (C) and (D) as (D) and (E), respectively.
Subsec. (c)(2)(A). Pub. L. 107-16, § 611(g)(1), inserted at end "For purposes of this part only (other than sections 419 and 419A), this subparagraph shall be applied as if the term 'trade or business' for purposes of section 1402 included service described in section 1402(c)(6)."
Subsec. (k)(2)(B)(i)(I). Pub. L. 107-16, § 646(a)(1)(A), substituted "severance from employment" for "separation from service".
Subsec. (k)(10). Pub. L. 107-16, § 646(a)(1)(C)(iii), struck out "or disposition of assets or subsidiary" after "plan" in heading.
Subsec. (k)(10)(A). Pub. L. 107-16, § 646(a)(1)(B), reenacted heading without change and amended text generally, substituting present provisions for provisions including termination of plan, disposition of assets, and disposition of subsidiary as events described in this paragraph.
Subsec. (k)(10)(B)(i). Pub. L. 107-16, § 646(a)(1)(C)(i), substituted "A termination" for "An event" and "the termination" for "the event".
Subsec. (k)(10)(C). Pub. L. 107-16, § 646(a)(1)(C)(ii), struck out heading and text of subpar. (C). Text read as follows: "An event shall not be