What Changed in Retirement Plan Law

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usc_current · USC · GovInfo mostrecent

Started 2026-10-02 13:42:29 · finished 2026-10-03 18:28:51 · 172 amended, 82 added, 0 removed

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Amended (172)

ERISA § 3 (29 U.S.C. § 1002) Definitions effective Jan 3, 2024 · Pub. L. 117-328 · history

ERISA § 4 (29 U.S.C. § 1003) Coverage effective Jan 6, 2017 · Pub. L. 107-147 · history

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 3, 2024 · Pub. L. 117-328 · history

ERISA § 102 (29 U.S.C. § 1022) Summary plan description effective Jan 6, 2017 · Pub. L. 111-3 · history

ERISA § 103 (29 U.S.C. § 1023) Annual reports effective Jan 13, 2021 · Pub. L. 116-94 · history

ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers effective Jan 13, 2021 · Pub. L. 116-94 · history

ERISA § 105 (29 U.S.C. § 1025) Reporting of participant's benefit rights effective Jan 24, 2020 · Pub. L. 117-328 · history

ERISA § 106 (29 U.S.C. § 1026) Reports made public information effective Jan 6, 2017 · Pub. L. 105-34 · history

ERISA § 107 (29 U.S.C. § 1027) Retention of records effective Jan 5, 2015 · Pub. L. 113-235 · history

ERISA § 108 (29 U.S.C. § 1028) Reliance on administrative interpretations effective Jan 26, 1998 · Pub. L. 105-34 · history

ERISA § 110 (29 U.S.C. § 1030) Alternative methods of compliance effective Jan 3, 2024 · Pub. L. 117-328 · history

ERISA § 112 (29 U.S.C. § 1031) Repeal and effective date effective Jan 6, 2017 · Pub. L. 117-328 · history

ERISA § 202 (29 U.S.C. § 1052) Minimum participation standards effective Jan 6, 2025 · Pub. L. 117-328 · history

ERISA § 203 (29 U.S.C. § 1053) Minimum vesting standards effective Jan 6, 2025 · Pub. L. 117-328 · history

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 205 (29 U.S.C. § 1055) Requirement of joint and survivor annuity and preretirement survivor annuity effective Jan 14, 2019 · Pub. L. 113-295 · history

ERISA § 206 (29 U.S.C. § 1056) Form and payment of benefits effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 207 (29 U.S.C. § 1057) Repealed. Pub. L. 109–280, title I, §108(d), formerly §107(d), Aug. 17, 2006, 120 Stat. 820, renumbered Pub. L. 111–192, title II, §202(a), June 25, 2010, 124 Stat. 1297 effective Jan 7, 2011 · history

ERISA § 209 (29 U.S.C. § 1059) Recordkeeping and reporting requirements effective Jan 6, 2017 · Pub. L. 110-458 · history

ERISA § 210 (29 U.S.C. § 1060) Multiple employer plans and other special rules effective Jan 13, 2021 · Pub. L. 116-136 · history

ERISA § 211 (29 U.S.C. § 1061) Effective dates effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 301 (29 U.S.C. § 1081) Coverage effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 302 (29 U.S.C. § 1082) Minimum funding standards effective Jan 5, 2015 · Pub. L. 113-97 · history

ERISA § 303 (29 U.S.C. § 1083) Minimum funding standards for single-employer defined benefit pension plans effective Jan 2, 2022 · Pub. L. 117-58 · history

ERISA § 304 (29 U.S.C. § 1084) Minimum funding standards for multiemployer plans effective Jan 2, 2022 · Pub. L. 117-2 · history

ERISA § 305 (29 U.S.C. § 1085) Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 24, 2020 · Pub. L. 113-235 · history

ERISA § 305A (29 U.S.C. § 1085a) Minimum funding standards effective Jan 24, 2020 · Pub. L. 113-97 · history

ERISA § 307 (29 U.S.C. § 1085b) §§1085b, 1086. Repealed. Pub. L. 109–280, title I, §101(a), Aug. 17, 2006, 120 Stat. 784 effective Jan 5, 2015 · history

ERISA § 401 (29 U.S.C. § 1101) Coverage effective Jan 6, 2017 · Pub. L. 104-188 · history

ERISA § 402 (29 U.S.C. § 1102) Establishment of plan effective Jan 22, 2002 · Pub. L. 93-406 · history

ERISA § 403 (29 U.S.C. § 1103) Establishment of trust effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 405 (29 U.S.C. § 1105) Liability for breach of co-fiduciary effective Jan 6, 2017 · Pub. L. 93-406 · history

ERISA § 407 (29 U.S.C. § 1107) Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans effective Jan 24, 2020 · Pub. L. 109-280 · history

ERISA § 408 (29 U.S.C. § 1108) Exemptions from prohibited transactions effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 412 (29 U.S.C. § 1112) Bonding effective Jan 13, 2021 · Pub. L. 116-94 · history

ERISA § 414 (29 U.S.C. § 1114) Effective date effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 501 (29 U.S.C. § 1131) Criminal penalties effective Jan 7, 2011 · Pub. L. 111-148 · history

ERISA § 502 (29 U.S.C. § 1132) Civil enforcement effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 504 (29 U.S.C. § 1134) Investigative authority effective Jan 7, 2011 · Pub. L. 111-148 · history

ERISA § 505 (29 U.S.C. § 1135) Regulations effective Jan 3, 2016 · Pub. L. 93-406 · history

ERISA § 506 (29 U.S.C. § 1136) Coordination and responsibility of agencies enforcing this subchapter and related Federal laws effective Jan 6, 1997 · Pub. L. 104-204 · history

ERISA § 507 (29 U.S.C. § 1137) Administration effective Jan 8, 2008 · Pub. L. 101-239 · history

ERISA § 510 (29 U.S.C. § 1140) Interference with protected rights effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 511 (29 U.S.C. § 1141) Coercive interference effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 512 (29 U.S.C. § 1142) Advisory Council on Employee Welfare and Pension Benefit Plans effective Jan 5, 2023 · Pub. L. 117-286 · history

ERISA § 513 (29 U.S.C. § 1143) Research, studies, and reports effective Jan 2, 2001 · Pub. L. 93-406 · history

ERISA § 514 (29 U.S.C. § 1144) Other laws effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 514A (29 U.S.C. § 1144a) Clarification of church welfare plan status under State insurance law effective Jan 6, 2017 · Pub. L. 106-244 · history

ERISA § 516 (29 U.S.C. § 1146) Outreach to promote retirement income savings effective Jan 6, 2017 · Pub. L. 105-92 · history

ERISA § 517 (29 U.S.C. § 1147) National Summit on Retirement Savings effective Jan 5, 2023 · Pub. L. 117-286 · history

ERISA § 518 (29 U.S.C. § 1148) Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions effective Jan 13, 2021 · Pub. L. 116-136 · history

ERISA § 601 (29 U.S.C. § 1161) Plans must provide continuation coverage to certain individuals effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 602 (29 U.S.C. § 1162) Continuation coverage effective Jan 24, 2020 · Pub. L. 112-40 · history

ERISA § 605 (29 U.S.C. § 1165) Election effective Jan 6, 2017 · Pub. L. 107-210 · history

ERISA § 606 (29 U.S.C. § 1166) Notice requirements effective Jan 6, 2017 · Pub. L. 104-191 · history

ERISA § 607 (29 U.S.C. § 1167) Definitions and special rules effective Jan 6, 2017 · Pub. L. 114-255 · history

ERISA § 609 (29 U.S.C. § 1169) Additional standards for group health plans effective Jan 5, 1999 · Pub. L. 105-200 · history

ERISA § 701 (29 U.S.C. § 1181) Increased portability through limitation on preexisting condition exclusions effective Jan 6, 2017 · Pub. L. 112-40 · history

ERISA § 702 (29 U.S.C. § 1182) Prohibiting discrimination against individual participants and beneficiaries based on health status effective Jan 5, 2009 · Pub. L. 110-233 · history

ERISA § 711 (29 U.S.C. § 1185) Standards relating to benefits for mothers and newborns effective Jan 6, 2017 · Pub. L. 104-204 · history

ERISA § 712 (29 U.S.C. § 1185a) Parity in mental health and substance use disorder benefits effective Jan 13, 2021 · Pub. L. 116-260 · history

ERISA § 731 (29 U.S.C. § 1191) Preemption; State flexibility; construction effective Jan 24, 2020 · Pub. L. 104-204 · history

ERISA § 733 (29 U.S.C. § 1191b) Definitions effective Jan 6, 2017 · Pub. L. 114-255 · history

ERISA § 803 (29 U.S.C. § 1193b) Reporting and disclosure requirements effective Jan 6, 2025 · Pub. L. 117-328 · history

ERISA § 3001 (29 U.S.C. § 1201) Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 3002 (29 U.S.C. § 1202) Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards effective Jan 5, 2015 · Pub. L. 101-239 · history

ERISA § 3021 (29 U.S.C. § 1221) Establishment effective Jan 3, 2005 · Pub. L. 94-455 · history

ERISA § 3031 (29 U.S.C. § 1231) Congressional study effective Jan 3, 2005 · Pub. L. 93-406 · history

ERISA § 3032 (29 U.S.C. § 1232) Protection for employees under Federal procurement, construction, and research contracts and grants effective Jan 6, 2017 · Pub. L. 93-406 · history

ERISA § 4001 (29 U.S.C. § 1301) Definitions effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4002 (29 U.S.C. § 1302) Pension Benefit Guaranty Corporation effective Jan 5, 2023 · Pub. L. 117-286 · history

ERISA § 4003 (29 U.S.C. § 1303) Operation of corporation effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4004 (29 U.S.C. § 1304) Participant and Plan Sponsor Advocate effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 4005 (29 U.S.C. § 1305) Pension benefit guaranty funds effective Jan 2, 2022 · Pub. L. 117-2 · history

ERISA § 4006 (29 U.S.C. § 1306) Premium rates effective Jan 6, 2025 · Pub. L. 117-328 · history

ERISA § 4007 (29 U.S.C. § 1307) Payment of premiums effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4008 (29 U.S.C. § 1308) Annual report by the corporation effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4010 (29 U.S.C. § 1310) Authority to require certain information effective Jan 24, 2020 · Pub. L. 113-97 · history

ERISA § 4011 (29 U.S.C. § 1311) Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939 effective Jan 3, 2007 · history

ERISA § 4021 (29 U.S.C. § 1321) Coverage effective Jan 24, 2020 · Pub. L. 110-458 · history

ERISA § 4022 (29 U.S.C. § 1322) Single-employer plan benefits guaranteed effective Jan 24, 2020 · Pub. L. 109-280 · history

ERISA § 4022A (29 U.S.C. § 1322a) Multiemployer plan benefits guaranteed effective Jan 24, 2020 · Pub. L. 113-235 · history

ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans effective Jan 6, 2017 · Pub. L. 110-458 · history

ERISA § 4041A (29 U.S.C. § 1341a) Termination of multiemployer plans effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4042 (29 U.S.C. § 1342) Institution of termination proceedings by the corporation effective Jan 24, 2020 · Pub. L. 110-458 · history

ERISA § 4043 (29 U.S.C. § 1343) Reportable events effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets effective Jan 6, 2017 · Pub. L. 110-458 · history

ERISA § 4045 (29 U.S.C. § 1345) Recapture of payments effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 4048 (29 U.S.C. § 1348) Termination date effective Jan 22, 2002 · Pub. L. 99-272 · history

ERISA § 4050 (29 U.S.C. § 1350) Missing participants effective Jan 6, 2017 · Pub. L. 110-458 · history

ERISA § 4062 (29 U.S.C. § 1362) Liability for termination of single-employer plans under a distress termination or a termination by corporation effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4063 (29 U.S.C. § 1363) Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups effective Jan 6, 2017 · Pub. L. 99-272 · history

ERISA § 4065 (29 U.S.C. § 1365) Annual report of plan administrator effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4068 (29 U.S.C. § 1368) Lien for liability effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 4070 (29 U.S.C. § 1370) Enforcement authority relating to terminations of single-employer plans effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 4071 (29 U.S.C. § 1371) Penalty for failure to timely provide required information effective Jan 6, 2017 · Pub. L. 113-97 · history

ERISA § 4201 (29 U.S.C. § 1381) Withdrawal liability established; criteria and definitions effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4203 (29 U.S.C. § 1383) Complete withdrawal effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4204 (29 U.S.C. § 1384) Sale of assets effective Jan 6, 2017 · Pub. L. 101-239 · history

ERISA § 4205 (29 U.S.C. § 1385) Partial withdrawals effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 4209 (29 U.S.C. § 1389) De minimis rule effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4210 (29 U.S.C. § 1390) Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 4211 (29 U.S.C. § 1391) Methods for computing withdrawal liability effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 4216 (29 U.S.C. § 1396) Special rules for plans under section 404(c) of title 26 effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4217 (29 U.S.C. § 1397) Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan effective Jan 6, 2017 · Pub. L. 98-369 · history

ERISA § 4219 (29 U.S.C. § 1399) Notice, collection, etc., of withdrawal liability effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4220 (29 U.S.C. § 1400) Approval of amendments effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4221 (29 U.S.C. § 1401) Resolution of disputes effective Jan 6, 2017 · Pub. L. 110-458 · history

ERISA § 4223 (29 U.S.C. § 1403) Withdrawal liability payment fund effective Jan 5, 2023 · Pub. L. 101-239 · history

ERISA § 4225 (29 U.S.C. § 1405) Limitation on withdrawal liability effective Jan 6, 2017 · Pub. L. 109-280 · history

ERISA § 4231 (29 U.S.C. § 1411) Mergers and transfers between multiemployer plans effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4232 (29 U.S.C. § 1412) Transfers between a multiemployer plan and a single-employer plan effective Jan 12, 2018 · Pub. L. 96-364 · history

ERISA § 4233 (29 U.S.C. § 1413) Partitions of eligible multiemployer plans effective Jan 5, 2015 · Pub. L. 113-235 · history

ERISA § 4235 (29 U.S.C. § 1415) Transfers pursuant to change in bargaining representative effective Jan 6, 2017 · Pub. L. 98-369 · history

ERISA § 4241 (29 U.S.C. § 1421) §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786 effective Jan 5, 2015 · history

ERISA § 4245 (29 U.S.C. § 1426) Insolvent plans effective Jan 6, 2017 · Pub. L. 113-235 · history

ERISA § 4261 (29 U.S.C. § 1431) Assistance by corporation effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4262 (29 U.S.C. § 1432) Special financial assistance by the corporation effective Jan 6, 2025 · Pub. L. 117-2 · history

ERISA § 4281 (29 U.S.C. § 1441) Benefits under certain terminated plans effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4303 (29 U.S.C. § 1453) Election of plan status effective Jan 6, 2017 · Pub. L. 96-364 · history

ERISA § 4402 (29 U.S.C. § 1461) Effective date; special rules effective Jan 6, 2017 · Pub. L. 112-141 · history

I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts effective Jan 6, 2025 · Pub. L. 117-328 · history

I.R.C. § 101 Certain death benefits effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 219 Retirement savings effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 318 Constructive ownership of stock effective Jan 12, 2018 · Pub. L. 109-135 · history

I.R.C. § 402 Taxability of beneficiary of employees' trust effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 403 Taxation of employee annuities effective Jan 6, 2025 · Pub. L. 117-328 · history

I.R.C. § 404 Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan effective Jan 5, 2015 · Pub. L. 113-97 · history

I.R.C. § 404A Deduction for certain foreign deferred compensation plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 406 Employees of foreign affiliates covered by section 3121(l) agreements effective Jan 23, 2000 · Pub. L. 104-188 · history

I.R.C. § 407 Certain employees of domestic subsidiaries engaged in business outside the United States effective Jan 23, 2000 · Pub. L. 104-188 · history

I.R.C. § 408 Individual retirement accounts effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 408A Roth IRAs effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 409 Qualifications for tax credit employee stock ownership plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 410 Minimum participation standards effective Jan 12, 2018 · Pub. L. 109-280 · history

I.R.C. § 411 Minimum vesting standards effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 412 Minimum funding standards effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 413 Collectively bargained plans, etc. effective Jan 13, 2021 · Pub. L. 116-94 · history

I.R.C. § 414 Definitions and special rules effective Jan 6, 2025 · Pub. L. 117-328 · history

I.R.C. § 415 Limitations on benefits and contribution under qualified plans effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 416 Special rules for top-heavy plans effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements effective Jan 5, 2015 · Pub. L. 113-295 · history

I.R.C. § 418E Insolvent plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 419 Treatment of funded welfare benefit plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 419A Qualified asset account; limitation on additions to account effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 421 General rules effective Jan 2, 2006 · Pub. L. 108-357 · history

I.R.C. § 422 Incentive stock options effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 423 Employee stock purchase plans effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 424 Definitions and special rules effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 430 Minimum funding standards for single-employer defined benefit pension plans effective Jan 2, 2022 · Pub. L. 117-58 · history

I.R.C. § 431 Minimum funding standards for multiemployer plans effective Jan 2, 2022 · Pub. L. 117-2 · history

I.R.C. § 432 Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 2, 2022 · Pub. L. 117-2 · history

I.R.C. § 433 Minimum funding standards for CSEC plans effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 436 Funding-based limits on benefits and benefit accruals under single-employer plans effective Jan 5, 2015 · Pub. L. 113-295 · history

I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc. effective Jan 24, 2020 · Pub. L. 116-94 · history

I.R.C. § 1563 Definitions and special rules effective Jan 2, 2006 · Pub. L. 108-357 · history

I.R.C. § 3405 Special rules for pensions, annuities, and certain other deferred income effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 4971 Taxes on failure to meet minimum funding standards effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 4972 Tax on nondeductible contributions to qualified employer plans effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 4974 Excise tax on certain accumulations in qualified retirement plans effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 4975 Tax on prohibited transactions effective Jan 3, 2024 · Pub. L. 117-328 · history

I.R.C. § 4979 Tax on certain excess contributions effective Jan 3, 2012 · Pub. L. 109-280 · history

I.R.C. § 4980 Tax on reversion of qualified plan assets to employer effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 6057 Annual registration, etc. effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 6058 Information required in connection with certain plans of deferred compensation effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 6059 Periodic report of actuary effective Jan 14, 2019 · Pub. L. 115-141 · history

I.R.C. § 6652 Failure to file certain information returns, registration statements, etc. effective Jan 24, 2020 · Pub. L. 116-94 · history

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 7805 Rules and regulations effective Jan 5, 1999 · Pub. L. 105-206 · history

Added (82)

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