Notes on 26 U.S.C. § 4958 : US Code - Notes

Search Notes on 26 U.S.C. § 4958 : US Code - Notes

(Added Pub. L. 104-168, title XIII, Sec. 1311(a), July 30, 1996,
110 Stat. 1475.)
EFFECTIVE DATE
Section applicable to excess benefit transactions occurring on or
after Sept. 14, 1995, and not applicable to any benefit arising
from a transaction pursuant to any written contract which was
binding on Sept. 13, 1995, and at all times thereafter before such
transaction occurred, see section 1311(d)(1), (2) of Pub. L. 104-
168, set out as an Effective Date of 1996 Amendment note under
section 4955 of this title.