Source: http://www4.law.cornell.edu/uscode/text/26/417?quicktabs_8=1
Timestamp: 2013-12-11 06:18:12
Document Index: 232863818

Matched Legal Cases: ['§ 417', '§ 417', '§ 417', '§ 203', '§ 1139', '§ 1898', '§ 1018', '§ 7862', '§ 767', '§ 1451', '§ 1071', '§ 411', '§ 302', '§ 1004', '§ 1102', '§ 103', '§ 1004', '§ 1004', '§ 1102', '§ 302', '§ 1004', '§ 411', '§ 411', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1139', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 1898', '§ 302', '§ 1004', '§ 1102', '§ 7862', '§ 4172012112']

26 USC § 417 - Definitions and special rules for purposes of minimum survivor annuity requirements | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter D › Part I › Subpart B › § 417 › prevnext
26 USC § 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity
A plan meets the requirements of section 401
(a)(11) only if—
under the plan, each participant—
may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or both),
if the participant elects a waiver under clause (i), may elect the qualified optional survivor annuity at any time during the applicable election period, and
may revoke any such election at any time during the applicable election period, and
the plan meets the requirements of paragraphs (2), (3), and (4) of this subsection.
Spouse must consent to election
Each plan shall provide that an election under paragraph (1)(A)(i) shall not take effect unless—
the spouse of the participant consents in writing to such election, (ii)
such election designates a beneficiary (or a form of benefits) which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the participant without any requirement of further consent by the spouse), and (iii)
the spouse’s consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or
it is established to the satisfaction of a plan representative that the consent required under subparagraph (A) may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as the Secretary may by regulations prescribe.
Any consent by a spouse (or establishment that the consent of a spouse may not be obtained) under the preceding sentence shall be effective only with respect to such spouse.
Plan to provide written explanations
Explanation of joint and survivor annuity
Each plan shall provide to each participant, within a reasonable period of time before the annuity starting date (and consistent with such regulations as the Secretary may prescribe), a written explanation of—
the terms and conditions of the qualified joint and survivor annuity and of the qualified optional survivor annuity,
the participant’s right to make, and the effect of, an election under paragraph (1) to waive the joint and survivor annuity form of benefit,
the rights of the participant’s spouse under paragraph (2), and
the right to make, and the effect of, a revocation of an election under paragraph (1).
Explanation of qualified preretirement survivor annuity
Each plan shall provide to each participant, within the applicable period with respect to such participant (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A).
For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last:
The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.
A reasonable period after the individual becomes a participant.
A reasonable period ending after paragraph (5) ceases to apply to the participant.
A reasonable period ending after section 401
(a)(11) applies to the participant.
In the case of a participant who separates from service before attaining age 35, the applicable period shall be a reasonable period after separation.
Requirement of spousal consent for using plan assets as security for loans
Each plan shall provide that, if section 401
(a)(11) applies to a participant when part or all of the participant’s accrued benefit is to be used as security for a loan, no portion of the participant’s accrued benefit may be used as security for such loan unless—
the spouse of the participant (if any) consents in writing to such use during the 90-day period ending on the date on which the loan is to be so secured, and
requirements comparable to the requirements of paragraph (2) are met with respect to such consent.
Special rules where plan fully subsidizes costs
The requirements of this subsection shall not apply with respect to the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit, as the case may be, if such benefit may not be waived (or another beneficiary selected) and if the plan fully subsidizes the costs of such benefit.
For purposes of subparagraph (A), a plan fully subsidizes the costs of a benefit if under the plan the failure to waive such benefit by a participant would not result in a decrease in any plan benefits with respect to such participant and would not result in increased contributions from such participant.
Applicable election period defined
For purposes of this subsection, the term “applicable election period” means—
in the case of an election to waive the qualified joint and survivor annuity form of benefit, the 180-day period ending on the annuity starting date, or
in the case of an election to waive the qualified preretirement survivor annuity, the period which begins on the first day of the plan year in which the participant attains age 35 and ends on the date of the participant’s death.
In the case of a participant who is separated from service, the applicable election period under subparagraph (B) with respect to benefits accrued before the date of such separation from service shall not begin later than such date.
Special rules relating to time for written explanation
Notwithstanding any other provision of this subsection—
Explanation may be provided after annuity starting date
A plan may provide the written explanation described in paragraph (3)(A) after the annuity starting date. In any case to which this subparagraph applies, the applicable election period under paragraph (6) shall not end before the 30th day after the date on which such explanation is provided.
The Secretary may by regulations limit the application of clause (i), except that such regulations may not limit the period of time by which the annuity starting date precedes the provision of the written explanation other than by providing that the annuity starting date may not be earlier than termination of employment.
Waiver of 30-day period
A plan may permit a participant to elect (with any applicable spousal consent) to waive any requirement that the written explanation be provided at least 30 days before the annuity starting date (or to waive the 30-day requirement under subparagraph (A)) if the distribution commences more than 7 days after such explanation is provided.
Definition of qualified joint and survivor annuity
For purposes of this section and section 401
(a)(11), the term “qualified joint and survivor annuity” means an annuity—
for the life of the participant with a survivor annuity for the life of the spouse which is not less than 50 percent of (and is not greater than 100 percent of) the amount of the annuity which is payable during the joint lives of the participant and the spouse, and
which is the actuarial equivalent of a single annuity for the life of the participant.
Such term also includes any annuity in a form having the effect of an annuity described in the preceding sentence.
Definition of qualified preretirement survivor annuity
(a)(11)—
Except as provided in paragraph (2), the term “qualified preretirement survivor annuity” means a survivor annuity for the life of the surviving spouse of the participant if—
the payments to the surviving spouse under such annuity are not less than the amounts which would be payable as a survivor annuity under the qualified joint and survivor annuity under the plan (or the actuarial equivalent thereof) if—
in the case of a participant who dies after the date on which the participant attained the earliest retirement age, such participant had retired with an immediate qualified joint and survivor annuity on the day before the participant’s date of death, or
in the case of a participant who dies on or before the date on which the participant would have attained the earliest retirement age, such participant had—
separated from service on the date of death,
survived to the earliest retirement age,
retired with an immediate qualified joint and survivor annuity at the earliest retirement age, and
died on the day after the day on which such participant would have attained the earliest retirement age, and
under the plan, the earliest period for which the surviving spouse may receive a payment under such annuity is not later than the month in which the participant would have attained the earliest retirement age under the plan.
In the case of an individual who separated from service before the date of such individual’s death, subparagraph (A)(ii)(I) shall not apply.
Special rule for defined contribution plans
In the case of any defined contribution plan or participant described in clause (ii) or (iii) of section 401
(a)(11)(B), the term “qualified preretirement survivor annuity” means an annuity for the life of the surviving spouse the actuarial equivalent of which is not less than 50 percent of the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 411
Security interests taken into account
For purposes of paragraphs (1) and (2), any security interest held by the plan by reason of a loan outstanding to the participant shall be taken into account in determining the amount of the qualified preretirement survivor annuity.
Survivor annuities need not be provided if participant and spouse married less than 1 year
Except as provided in paragraph (2), a plan shall not be treated as failing to meet the requirements of section 401
(a)(11) merely because the plan provides that a qualified joint and survivor annuity (or a qualified preretirement survivor annuity) will not be provided unless the participant and spouse had been married throughout the 1-year period ending on the earlier of—
the participant’s annuity starting date, or
the date of the participant’s death.
Treatment of certain marriages within 1 year of annuity starting date for purposes of qualified joint and survivor annuities
For purposes of paragraph (1), if—
a participant marries within 1 year before the annuity starting date, and
the participant and the participant’s spouse in such marriage have been married for at least a 1-year period ending on or before the date of the participant’s death,
such participant and such spouse shall be treated as having been married throughout the 1-year period ending on the participant’s annuity starting date.
Restrictions on cash-outs
Plan may require distribution if present value not in excess of dollar limit
A plan may provide that the present value of a qualified joint and survivor annuity or a qualified preretirement survivor annuity will be immediately distributed if such value does not exceed the amount that can be distributed without the participant’s consent under section 411
(a)(11). No distribution may be made under the preceding sentence after the annuity starting date unless the participant and the spouse of the participant (or where the participant has died, the surviving spouse) consents in writing to such distribution.
Plan may distribute benefit in excess of dollar limit only with consent
the present value of the qualified joint and survivor annuity or the qualified preretirement survivor annuity exceeds the amount that can be distributed without the participant’s consent under section 411
(a)(11), and
the participant and the spouse of the participant (or where the participant has died, the surviving spouse) consent in writing to the distribution,
the plan may immediately distribute the present value of such annuity.
Determination of present value
For purposes of paragraphs (1) and (2), the present value shall not be less than the present value calculated by using the applicable mortality table and the applicable interest rate.
Applicable mortality table
For purposes of subparagraph (A), the term “applicable mortality table” means a mortality table, modified as appropriate by the Secretary, based on the mortality table specified for the plan year under subparagraph (A) of section 430
(h)(3) (without regard to subparagraph (C) or (D) of such section).
For purposes of subparagraph (A), the term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section 430
(h)(2)(C) (determined by not taking into account any adjustment under clause (iv) thereof) for the month before the date of the distribution or such other time as the Secretary may by regulations prescribe.
Applicable segment rates
For purposes of subparagraph (C), the adjusted first, second, and third segment rates are the first, second, and third segment rates which would be determined under section 430
(h)(2)(C) (determined by not taking into account any adjustment under clause (iv) thereof) if—
(h)(2)(D) were applied by substituting the average yields for the month described in subparagraph (C) for the average yields for the 24-month period described in such section,
(h)(2)(G)(i)(II) were applied by substituting “section 417
(e)(3)(A)(ii)(II)” for “section 412
(b)(5)(B)(ii)(II)”, and
the applicable percentage under section 430
(h)(2)(G) were determined in accordance with the following table:
In the case of plan years beginning in:
2008 20 percent 2009 40 percent 2010 60 percent 2011 80 percent.
Vested participant
The term “vested participant” means any participant who has a nonforfeitable right (within the meaning of section 411
(a)) to any portion of such participant’s accrued benefit.
The term “annuity starting date” means—
the first day of the first period for which an amount is payable as an annuity, or
in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit.
Special rule for disability benefits
For purposes of subparagraph (A), the first day of the first period for which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit.
The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect to receive retirement benefits.
Plan may take into account increased costs
A plan may take into account in any equitable manner (as determined by the Secretary) any increased costs resulting from providing a qualified joint or survivor annuity or a qualified preretirement survivor annuity.
Distributions by reason of security interests
If the use of any participant’s accrued benefit (or any portion thereof) as security for a loan meets the requirements of subsection (a)(4), nothing in this section or section 411
(a)(11) shall prevent any distribution required by reason of a failure to comply with the terms of such loan.
Requirements for certain spousal consents
No consent of a spouse shall be effective for purposes of subsection (e)(1) or (e)(2) (as the case may be) unless requirements comparable to the requirements for spousal consent to an election under subsection (a)(1)(A) are met.
Consultation with the Secretary of Labor
In prescribing regulations under this section and section 401
(a)(11), the Secretary shall consult with the Secretary of Labor.
Definition of qualified optional survivor annuity
For purposes of this section, the term “qualified optional survivor annuity” means an annuity—
for the life of the participant with a survivor annuity for the life of the spouse which is equal to the applicable percentage of the amount of the annuity which is payable during the joint lives of the participant and the spouse, and
For purposes of paragraph (1), if the survivor annuity percentage—
is less than 75 percent, the applicable percentage is 75 percent, and
is greater than or equal to 75 percent, the applicable percentage is 50 percent.
Survivor annuity percentage
For purposes of subparagraph (A), the term “survivor annuity percentage” means the percentage which the survivor annuity under the plan’s qualified joint and survivor annuity bears to the annuity payable during the joint lives of the participant and the spouse.
(Added Pub. L. 98–397, title II, § 203(b),Aug. 23, 1984, 98 Stat. 1441; amended Pub. L. 99–514, title XI, § 1139(b), title XVIII, § 1898(b)(1)(A), (4)(A), (5)(A), (6)(A), (8)(A), (9)(A), (10)(A), (11)(A), (12)(A), (15)(A), (B),Oct. 22, 1986, 100 Stat. 2487, 2944, 2945, 2947–2951; Pub. L. 100–647, title I, § 1018(u)(9),Nov. 10, 1988, 102 Stat. 3590; Pub. L. 101–239, title VII, § 7862(d)(1)(A),Dec. 19, 1989, 103 Stat. 2433; Pub. L. 103–465, title VII, § 767(a)(2),Dec. 8, 1994, 108 Stat. 5038; Pub. L. 104–188, title I, § 1451(a),Aug. 20, 1996, 110 Stat. 1815; Pub. L. 105–34, title X, § 1071(a)(2),Aug. 5, 1997, 111 Stat. 948; Pub. L. 107–147, title IV, § 411(r)(1),Mar. 9, 2002, 116 Stat. 51; Pub. L. 109–280, title III, § 302(b), title X, § 1004(a), title XI, § 1102(a)(1)(A),Aug. 17, 2006, 120 Stat. 920, 1053, 1056; Pub. L. 110–458, title I, § 103(b)(2)(A),Dec. 23, 2008, 122 Stat. 5103.)
2008—Subsec. (e)(3)(D)(i). Pub. L. 110–458substituted “subparagraph (C)” for “clause (ii)”.
2006—Subsec. (a)(1)(A)(ii), (iii). Pub. L. 109–280, § 1004(a)(1), added cl. (ii) and redesignated former cl. (ii) as (iii).
Subsec. (a)(3)(A)(i). Pub. L. 109–280, § 1004(a)(3), inserted “and of the qualified optional survivor annuity” before comma at end.
Subsec. (a)(6)(A). Pub. L. 109–280, § 1102(a)(1)(A), substituted “180-day” for “90-day”.
Subsec. (e)(3). Pub. L. 109–280, § 302(b), reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to determination of present value by using the applicable mortality table and the applicable interest rate, provisions defining “applicable mortality table” and “applicable interest rate”, and provisions relating to determination of the adjusted first, second, and third segment rates, for provisions relating to determination of present value, provisions defining “applicable mortality table” and “applicable interest rate”, and provisions stating exception for a distribution from a plan that was adopted and in effect before the date of the enactment of the Retirement Protection Act of 1994.
Subsec. (g). Pub. L. 109–280, § 1004(a)(2), added subsec. (g).
2002—Subsec. (e)(1). Pub. L. 107–147, § 411(r)(1)(A), substituted “exceed the amount that can be distributed without the participant’s consent under section 411
(a)(11)” for “exceed the dollar limit under section 411
(a)(11)(A)”.
Subsec. (e)(2)(A). Pub. L. 107–147, § 411(r)(1)(B), substituted “exceeds the amount that can be distributed without the participant’s consent under section 411
(a)(11)” for “exceeds the dollar limit under section 411
1997—Subsec. (e)(1), (2). Pub. L. 105–34substituted “dollar limit” for “$3,500” in headings of pars. (1) and (2) and “the dollar limit under section 411
(a)(11)(A)” for “$3,500” in text of pars. (1) and (2)(A).
1996—Subsec. (a)(7). Pub. L. 104–188added par. (7).
1994—Subsec. (e)(3). Pub. L. 103–465amended par. (3) generally, substituting present provisions for provisions directing that present value be calculated by using a rate no greater than the applicable interest rate or 120 percent of such rate, depending upon amount of vested accrued benefit, and defining “applicable interest rate”.
1989—Subsec. (a)(3)(B)(ii). Pub. L. 101–239added sentence at end and struck out former subcl. (V) which read as follows: “A reasonable period after separation from service in case of a participant who separates before attaining age 35.”
1988—Subsec. (e)(3)(A). Pub. L. 100–647substituted “clause (ii)” for “subclause (II)” in last sentence.
1986—Subsec. (a)(1). Pub. L. 99–514, § 1898(b)(15)(A), substituted “section 401
(a)(11)” for “section 401
(a)(ii)”.
Subsec. (a)(1)(B). Pub. L. 99–514, § 1898(b)(4)(A)(i), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.
Subsec. (a)(2)(A). Pub. L. 99–514, § 1898(b)(6)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the spouse of the participant consents in writing to such election, and the spouse’s consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or”.
Subsec. (a)(3)(B). Pub. L. 99–514, § 1898(b)(5)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Each plan shall provide to each participant, within the period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35 (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A).”
Subsec. (a)(4). Pub. L. 99–514, § 1898(b)(4)(A)(ii), added par. (4). Former par. (4) redesignated (5).
Subsec. (a)(5), (6). Pub. L. 99–514, § 1898(b)(4)(A)(ii), (11)(A), redesignated former par. (4) as (5) and inserted in subpar. (A) “if such benefit may not be waived (or another beneficiary selected) and” before “if the plan”. Former par. (5) redesignated (6).
Subsec. (c)(1). Pub. L. 99–514, § 1898(b)(15)(B), substituted “survivor annuity for the life of” for “survivor annuity or the life of”.
Pub. L. 99–514, § 1898(b)(1)(A), inserted “In the case of an individual who separated from service before the date of such individual’s death, subparagraph (A)(ii)(I) shall not apply.”
Subsec. (c)(2). Pub. L. 99–514, § 1898(b)(9)(A)(i), substituted “the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 411
(a))” for “the account balance of the participant as of the date of death”.
Subsec. (c)(3). Pub. L. 99–514, § 1898(b)(9)(A)(ii), added par. (3).
Subsec. (e)(3). Pub. L. 99–514, § 1139(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “For purposes of paragraphs (1) and (2), the present value of a qualified joint and survivor annuity or a qualified preretirement survivor annuity shall be determined as of the date of the distribution and by using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination.”
Subsec. (f)(1). Pub. L. 99–514, § 1898(b)(8)(A), substituted “such participant’s accrued benefit” for “the accrued benefit derived from employer contributions”.
Subsec. (f)(2). Pub. L. 99–514, § 1898(b)(12)(A), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term ‘annuity starting date’ means the first day of the first period for which an amount is received as an annuity (whether by reason of retirement or disability).”
Subsec. (f)(5). Pub. L. 99–514, § 1898(b)(4)(A)(iii), added par. (5) and redesignated former par. (5) as (6).
Subsec. (f)(6), (7). Pub. L. 99–514, § 1898(b)(10)(A), added par. (6) and redesignated former par. (6) as (7).
Pub. L. 99–514, § 1898(b)(4)(A)(iii), redesignated former par. (5) as (6).
Pub. L. 109–280, title III, § 302(c),Aug. 17, 2006, 120 Stat. 921, provided that: “The amendments made by this section [amending this section and section 1055 of Title 29, Labor] shall apply with respect to plan years beginning after December 31, 2007.”
Pub. L. 109–280, title X, § 1004(c),Aug. 17, 2006, 120 Stat. 1055, provided that:
“(1) In general.—The amendments made by this section [amending this section and section 1055 of Title 29, Labor] shall apply to plan years beginning after December 31, 2007.
“(2) Special rule for collectively bargained plans.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified on or before the date of the enactment of this Act [Aug. 17, 2006], the amendments made by this section shall not apply to plan years beginning before the earlier of—
“(i) January 1, 2008, or
“(ii) the date on which the last collective bargaining agreement related to the plan terminates (determined without regard to any extension thereof after the date of enactment of this Act), or
“(B) January 1, 2009.”
Pub. L. 109–280, title XI, § 1102(a)(3),Aug. 17, 2006, 120 Stat. 1056, provided that: “The amendments and modifications made or required by this subsection [amending this section and section 1055 of Title 29, Labor] shall apply to years beginning after December 31, 2006.”
Amendment by Pub. L. 105–34applicable to plan years beginning after Aug. 5, 1997, see section 1071(c) ofPub. L. 105–34, set out as a note under section 411 of this title.
Section 1451(c) ofPub. L. 104–188provided that: “The amendments made by this section [amending this section and section 1055 of Title 29, Labor] shall apply to plan years beginning after December 31, 1996.”
Amendment by Pub. L. 103–465applicable to plan years and limitation years beginning after Dec. 31, 1994, except that employer may elect to treat such amendment as effective on or after Dec. 8, 1994, with provisions relating to reduction of accrued benefits, exception, and timing of plan amendment, see section 767(d) ofPub. L. 103–465, as amended, set out as a note under section 411 of this title.
Amendment by Pub. L. 101–239effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 ofPub. L. 101–239, set out as a note under section 106 of this title.
Amendment by section 1139(b) ofPub. L. 99–514applicable to distributions in plan years beginning after Dec. 31, 1984, except that such amendments shall not apply to any distributions in plan years beginning after Dec. 31, 1984, and before Jan. 1, 1987, if such distributions were made in accordance with the requirements of the regulations issued under the Retirement Equity Act of 1984, Pub. L. 98–397, with additional provisions relating to reductions in accrued benefits, see section 1139(d) ofPub. L. 99–514, set out as a note under section 411 of this title.
Section 1898(b)(4)(C) ofPub. L. 99–514provided that:
“(i) The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply with respect to loans made after August 18, 1985.
“(ii) In the case of any loan which was made on or before August 18, 1985, and which is secured by a portion of the participant’s accrued benefit, nothing in the amendments made by sections 103 and 203 of the Retirement Equity Act of 1984 [sections 103 and 203 ofPub. L. 98–397, enacting this section and amending section 401 of this title and section 1055 of Title 29] shall prevent any distribution required by reason of a failure to comply with the terms of such loan.
“(iii) For purposes of this subparagraph, any loan which is revised, extended, renewed, or renegotiated after August 18, 1985, shall be treated as made after August 18, 1985.
Section 1898(b)(6)(C) ofPub. L. 99–514provided that: “The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply to plan years beginning after the date of the enactment of this Act [Oct. 22, 1986].”
Section 1898(b)(8)(C) ofPub. L. 99–514, as added by Pub. L. 101–239, title VII, § 7862(d)(2),Dec. 19, 1989, 103 Stat. 2434, provided that: “The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply to distributions after the date of the enactment of this Act [Oct. 22, 1986].”
Amendment by section 1898(b)(1)(A), (5)(A), (9)(A), (10)(A), (11)(A), (12)(A), (15)(A), (B) ofPub. L. 99–514effective as if included in the provision of the Retirement Equity Act of 1984, Pub. L. 98–397, to which such amendment relates, except as otherwise provided, see section 1898(j) ofPub. L. 99–514, set out as a note under section 401 of this title.
Section applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see sections 302 and 303 ofPub. L. 98–397, set out as an Effective Date of 1984 Amendment note under section 1001 of Title 29, Labor.
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 4172012112-141 [Sec.] 40211(a)(2)(C)126 Stat. 847 LII has no control over and does not endorse any external Internet site that contains links to or references LII. U.S. Code Toolbox