1998—Subsecs. (e), (f).
Pub. L. 105–206 redesignated subsec. (f) as (e).
Amendment by
Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997,
Pub. L. 105–34, to which such amendment relates, see section 6024 of
Pub. L. 105–206, set out as a note under section
1 of this title.
Subchapter applicable with respect to group health plans for plan years beginning on or after Jan. 1, 1998, see section 1531(c) of
Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section
4980D of this title.