Source: http://taxtv.com/code/01213-USCODE-2011-title26-subtitleD-chap43-sec4980/
Timestamp: 2017-03-26 22:42:53
Document Index: 376507514

Matched Legal Cases: ['§4980', '§4980', '§1132', '§1011', '§5072', '§6069', '§12001', '§1704', '§901', '§108', '§1011']

IRC §4980. Tax on reversion of qualified plan assets to employer - TaxTV.com
IRC §4980. Tax on reversion of qualified plan assets to employer
(Added Pub. L. 99– 4, title XI, §1132(a), Oct. 22, 1986, 100 Stat. 2478; amended Pub. L. 100–647, title I, §1011A(f)(1)–(3), (6), (7), title V, §5072(a), title VI, §6069(a), Nov. 10, 1988, 102 Stat. 3478, 3479, 3681, 3704; Pub. L. 101–508, title XII, §§12001, 12002(a), Nov. 5, 1990, 104 Stat. 1388–562; Pub. L. 104–188, title I, §1704(a), Aug. 20, 1996, 110 Stat. 1878; Pub. L. 109–280, title IX, §901(a)(2)(C), Aug. 17, 2006, 120 Stat. 1029; Pub. L. 110–458, title I, §108(i)(3), Dec. 23, 2008, 122 Stat. 10.)
Amendment by section 1011A(f)(1)–(3), (6), (7) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99– 4, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Section 1132(c) of Pub. L. 99– 4, as amended by Pub. L. 100–647, title I, §1011A(f)(4), (5), Nov. 10, 1988, 102 Stat. 3479, provided that: