Section 412, referred to in subsecs. (d)(1) and (e), was amended generally by Pub. L. 109–280, title I, § 111(a), Aug. 17, 2006, 120 Stat. 820, and as so amended, no longer contains a subsec. (b)(2)(A) or (B) or (c)(8).

2006—Subsec. (a)(1)(B). Pub. L. 109–280, § 107(b)(6), substituted “1084(a)” for “1082(a)” in introductory provisions and cl. (i).

Subsec. (f)(1). Pub. L. 109–280, § 107(b)(7), substituted “1082(c)” for “1083(a)”.

Subsec. (f)(2). Pub. L. 109–280, § 107(b)(8), substituted “1082(c)(3)” for “1083(c)”.

Subsec. (g). Pub. L. 109–280, § 107(b)(9), substituted “1084(c)(3)” for “1082(c)(3)”.

1989—Subsecs. (d)(1)(B), (e). Pub. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Amendment by Pub. L. 109–280 applicable to plan years beginning after 2007, see section 107(e) of Pub. L. 109–280, set out as a note under section 1021 of this title.

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

For special rules on applicability of amendments by subtitles A (§§ 101–107) and B (§§ 111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.