What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 102 ok

usc_backfill · USC · GovInfo 2006 (part 1 of 4)

Started 2026-10-03 13:49:52 · finished 2026-10-03 13:50:59 · 10 amended, 3 added, 0 removed

Run log

GovInfo 2006 edition backfill: 3 added, 10 changed, 45 none, 9 not in edition

Amended (10)

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4021 (29 U.S.C. § 1321) Coverage effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 403 Taxation of employee annuities effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 408 Individual retirement accounts effective Jan 3, 2007 · Pub. L. 109-432 · history

I.R.C. § 411 Minimum vesting standards effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 4971 Taxes on failure to meet minimum funding standards effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 4980 Tax on reversion of qualified plan assets to employer effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments effective Jan 3, 2007 · Pub. L. 109-280 · history

Added (3)

I.R.C. § 430 Minimum funding standards for single-employer defined benefit pension plans effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 432 Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 436 Funding-based limits on benefits and benefit accruals under single-employer plans effective Jan 3, 2007 · Pub. L. 109-280 · history