skip navigation
Pub. L. 109–280, title II, § 213, Aug. 17, 2006, 120 Stat. 917, provided that, applicable with respect to the determinations made in plan years beginning after 2007, subsection (d)(1) of this section is amended by substituting “5 plan years” for “3 plan years” the second place it appears and by inserting at the end “If the plan sponsor makes such a determination that the plan will be insolvent in any of the next 5 plan years, the plan sponsor shall make the comparison under this paragraph at least annually until the plan sponsor makes a determination that the plan will not be insolvent in any of the next 5 plan years.”
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter D > PART I > Subpart C > § 418E
NOTES:
Source
(Added Pub. L. 96–364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1282; amended Pub. L. 109–280, title II, § 213(a), Aug. 17, 2006, 120 Stat. 917.)
Amendment of Subsection (d)(1)
Pub. L. 109–280, title II, § 213, Aug. 17, 2006, 120 Stat. 917, provided that, applicable with respect to the determinations made in plan years beginning after 2007, subsection (d)(1) of this section is amended by substituting “5 plan years” for “3 plan years” the second place it appears and by inserting at the end “If the plan sponsor makes such a determination that the plan will be insolvent in any of the next 5 plan years, the plan sponsor shall make the comparison under this paragraph at least annually until the plan sponsor makes a determination that the plan will not be insolvent in any of the next 5 plan years.”
References in Text
Section 4022A(g)(5) of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a), is classified to section
1322a
(g)(5) of Title
29, Labor.
Section 4261 of the Employee Retirement Income Security Act of 1974, referred to in subsecs. (b)(3) and (f), is classified to section
1431 of Title
29.
Effective Date of 2006 Amendment
Pub. L. 109–280, title II, § 213(b), Aug. 17, 2006, 120 Stat. 918, provided that: “The amendments made by this section [amending this section] shall apply with respect to the determinations made in plan years beginning after 2007.”
LII has no control over and does not endorse any external Internet site that contains links to or references LII.