What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 107 ok

usc_backfill · USC · GovInfo 2007 (part 1 of 4)

Started 2026-10-03 13:50:59 · finished 2026-10-03 13:52:06 · 7 amended, 0 added, 0 removed

Run log

GovInfo 2007 edition backfill: 7 changed, 51 none, 9 not in edition

Amended (7)

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 8, 2008 · Pub. L. 109-280 · history

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements effective Jan 8, 2008 · Pub. L. 109-280 · history

ERISA § 305 (29 U.S.C. § 1085) Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 408 Individual retirement accounts effective Jan 8, 2008 · Pub. L. 110-172 · history

I.R.C. § 411 Minimum vesting standards effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 8, 2008 · Pub. L. 110-28 · history

I.R.C. § 4971 Taxes on failure to meet minimum funding standards effective Jan 8, 2008 · Pub. L. 109-280 · history