Source: http://www.law.cornell.edu/uscode/text/29/1051?quicktabs_8=0
Timestamp: 2014-07-25 16:26:40
Document Index: 374895179

Matched Legal Cases: ['§ 1051', 'art 2', '§ 1051', '§ 1051', '§ 201', '§ 411', '§ 7891', '§ 491', '§ 7891', '§ 7891', '§ 7894', '§ 7894', '§ 7894', '§ 7894', '§ 7894', '§ 7894']

29 U.S. Code § 1051 - Coverage | LII / Legal Information Institute
U.S. Code › Title 29 › Chapter 18 › Subchapter I › Subtitle B › Part 2 › § 1051 29 U.S. Code § 1051 - Coverage
This part shall apply to any employee benefit plan described in section 1003
(b) of this title) other than—
a plan established and maintained by a society, order, or association described in section 501
(c)(8) or (9) of title 26, if no part of the contributions to or under such plan are made by employers of participants in such plan, or
a plan which is established and maintained by a labor organization described in section 501
(c)(5) of title 26 and which does not at any time after September 2, 1974, provide for employer contributions;
any agreement providing payments to a retired partner or a deceased partner’s successor in interest, as described in section 736 of title 26;
an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984);
(Pub. L. 93–406, title I, § 201,Sept. 2, 1974, 88 Stat. 852; Pub. L. 96–364, title IV, § 411(a),Sept. 26, 1980, 94 Stat. 1308; Pub. L. 101–239, title VII, §§ 7891(a)(1), 7894(c)(1)(A), (11)(A),Dec. 19, 1989, 103 Stat. 2445, 2448, 2449.)
Section 409 of title 26, referred to in par. (6), means section 409 of Title 26, Internal Revenue Code, prior to its repeal by Pub. L. 98–369, div. A, title IV, § 491(b),July 18, 1984, 98 Stat. 848, applicable to obligations issued after Dec. 31, 1983.
This chapter, referred to in par. (8), was in the original “this Act”, meaning Pub. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of this title and Tables.
1989—Pars. (3)(A), (4), (5). Pub. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Par. (6). Pub. L. 101–239, § 7891(a)(1), substituted “section 408 of the Internal Revenue Code of 1986” for “section 408 of the Internal Revenue Code of 1954”, which for purposes of codification was translated as “section 408 of title 26” thus requiring no change in text.
Pub. L. 101–239, § 7894(c)(11)(A), substituted “section 409 of title 26 (as effective for obligations issued before January 1, 1984)” for “section 409 of title 26”.
Pub. L. 101–239, § 7894(c)(1)(A)(i), struck out “or” after semicolon at end.
Par. (7). Pub. L. 101–239, § 7894(c)(1)(A)(ii), substituted “plan; or” for “plan.”
Par. (8). Pub. L. 101–239, § 7894(c)(1)(A)(iii), substituted “any plan” for “Any plan”.
1980—Par. (8). Pub. L. 96–364added par. (8).
Pub. L. 101–239, title VII, § 7894(c)(1)(B),Dec. 19, 1989, 103 Stat. 2449, provided that: “The amendments made by subparagraph (A) [amending this section] shall take effect as if included in section 411 of the Multiemployer Pension Plan Amendments Act of 1980 [Pub. L. 96–364].”
Pub. L. 101–239, title VII, § 7894(c)(11)(B),Dec. 19, 1989, 103 Stat. 2449, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect as if originally included in section 491(b) ofPublic Law 98–369.”