Notes on 26 U.S.C. § 4955 : US Code - Notes

Search Notes on 26 U.S.C. § 4955 : US Code - Notes

(Added Pub. L. 100-203, title X, Sec. 10712(a), Dec. 22, 1987, 101
Stat. 1330-465; amended Pub. L. 104-168, title XIII, Sec.
1311(c)(1), July 30, 1996, 110 Stat. 1478.)
AMENDMENTS
1996 - Subsec. (e). Pub. L. 104-168 substituted "sections 4945
and 4958" for "section 4945" in heading and inserted "or an excess
benefit for purposes of section 4958" before period at end of text.
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1311(d)(1), (2) of Pub. L. 104-168 provided that:
"(1) In general. - The amendments made by this section [enacting
section 4958 of this title and amending this section and sections
4963, 6213, 7422, and 7454 of this title] (other than subsection
(b)) [amending section 501 of this title] shall apply to excess
benefit transactions occurring on or after September 14, 1995.
"(2) Binding contracts. - The amendments referred to in paragraph
(1) shall not apply to any benefit arising from a transaction
pursuant to any written contract which was binding on September 13,
1995, and at all times thereafter before such transaction
occurred."
EFFECTIVE DATE
Section 10712(d) of Pub. L. 100-203 provided that: "The
amendments made by this section [enacting this section and amending
sections 4962, 4963, 6213, 6501, 6503, 6684, 7422, and 7454 of this
title] shall apply to taxable years beginning after the date of the
enactment of this Act [Dec. 22, 1987]."