Sections 401(a), 403(a), and 409 of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections
401
(a),
403
(a), and
409, respectively, of Title
26, Internal Revenue Code.
Section 205 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b)(2), is classified to section
1055 of Title
29, Labor.