Notes on 29 U.S.C. § 1104 : US Code - Notes

Search Notes on 29 U.S.C. § 1104 : US Code - Notes

(Pub. L. 93-406, title I, Sec. 404, Sept. 2, 1974, 88 Stat. 877;
Pub. L. 96-364, title III, Sec. 309, Sept. 26, 1980, 94 Stat. 1296;
Pub. L. 101-508, title XII, Sec. 12002(b)(1), (2)(A), Nov. 5, 1990,
104 Stat. 1388-565, 1388-566; Pub. L. 104-188, title I, Sec.
1421(d)(2), Aug. 20, 1996, 110 Stat. 1799; Pub. L. 107-16, title
VI, Sec. 657(c)(1), June 7, 2001, 115 Stat. 136; Pub. L. 107-147,
title IV, Sec. 411(t), Mar. 9, 2002, 116 Stat. 51.)
AMENDMENT OF SECTION
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
REFERENCES IN TEXT
The enactment of the Omnibus Budget Reconciliation Act of 1990,
referred to in subsec. (d)(2)(B), is the enactment of Pub. L. 101-
508, which was approved Nov. 5, 1990.
AMENDMENTS
2002 - Subsec. (c)(3)(A). Pub. L. 107-147, Sec. 411(t)(1), struck
out "the earlier of" after "the earlier of" in introductory
provisions.
Subsec. (c)(3)(B). Pub. L. 107-147, Sec. 411(t)(2), substituted
"a transfer that" for "if the transfer".
2001 - Subsec. (c)(3). Pub. L. 107-16, Secs. 657(c)(1), 901,
temporarily added par. (3). See Effective and Termination Dates of
2001 Amendment note below.
1996 - Subsec. (c). Pub. L. 104-188 designated existing
provisions as par. (1), redesignated former pars. (1) and (2) as
subpars. (A) and (B), respectively, and added par. (2).
1990 - Subsec. (a)(1)(D). Pub. L. 101-508, Sec. 12002(b)(2)(A),
substituted "and subchapter III" for "or subchapter III".
Subsec. (d). Pub. L. 101-508, Sec. 12002(b)(1), added subsec.
(d).
1980 - Subsec. (a)(1)(D). Pub. L. 96-364 inserted reference to
subchapter III of this chapter.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-147 effective as if included in the
provisions of the Economic Growth and Tax Relief Reconciliation Act
of 2001, Pub. L. 107-16, to which such amendment relates, see
section 411(x) of Pub. L. 107-147, set out as a note under section
25B of Title 26, Internal Revenue Code.
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to distributions made
after Mar. 28, 2005, see section 657(d) of Pub. L. 107-16, set out
as a note under section 401 of Title 26, Internal Revenue Code.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Employee
Retirement Income Security Act of 1974, Pub. L. 93-406, to be
applied and administered to such years as if such amendment had
never been enacted, see section 901 of Pub. L. 107-16, set out as a
note under section 1 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-188 applicable to taxable years
beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104-
188, set out as a note under section 72 of Title 26, Internal
Revenue Code.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to reversions occurring
after Sept. 30, 1990, but not applicable to any reversion after
Sept. 30, 1990, if (1) in the case of plans subject to subchapter
III of this chapter, notice of intent to terminate under such
subchapter was provided to participants (or if no participants, to
Pension Benefit Guaranty Corporation) before Oct. 1, 1990, (2) in
the case of plans subject to subchapter I of this chapter (and not
subchapter III), notice of intent to reduce future accruals under
section 1054(h) of this title was provided to participants in
connection with termination before Oct. 1, 1990, (3) in the case of
plans not subject to subchapter I or III of this chapter, a request
for a determination letter with respect to termination was filed
with Secretary of the Treasury or Secretary's delegate before Oct.
1, 1990, or (4) in the case of plans not subject to subchapter I or
III of this chapter and having only one participant, a resolution
terminating the plan was adopted by employer before Oct. 1, 1990,
see section 12003 of Pub. L. 101-508, set out as a note under
section 4980 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-364 effective Sept. 26, 1980, except as
specifically provided, see section 1461(e) of this title.
REGULATIONS
Secretary authorized, effective Sept. 2, 1974, to promulgate
regulations wherever provisions of this part call for the
promulgation of regulations, see sections 1031 and 1114 of this
title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998
For provisions directing that if any amendments made by subtitle
D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
amendment to any plan or annuity contract, such amendment shall not
be required to be made before the first day of the first plan year
beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
188, set out as a note under section 401 of Title 26, Internal
Revenue Code.