What Changed in Retirement Plan Law

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What changed

Sync run 13 partial

usc_backfill · USC · GovInfo 2013

Started 2026-10-02 15:29:09 · finished 2026-10-03 18:28:52 · 108 amended, 34 added, 0 removed

Run log

23 jobs failed

Amended (108)

ERISA § 3 (29 U.S.C. § 1002) Definitions effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4 (29 U.S.C. § 1003) Coverage effective Jan 6, 2003 · Pub. L. 107-147 · history

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 102 (29 U.S.C. § 1022) Summary plan description effective Feb 1, 2010 · Pub. L. 111-3 · history

ERISA § 103 (29 U.S.C. § 1023) Annual reports effective Jan 5, 2009 · Pub. L. 111-192 · history

ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 105 (29 U.S.C. § 1025) Reporting of participant's benefit rights effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 106 (29 U.S.C. § 1026) Reports made public information effective Jan 26, 1998 · Pub. L. 105-34 · history

ERISA § 107 (29 U.S.C. § 1027) Retention of records effective Jan 26, 1998 · Pub. L. 105-34 · history

ERISA § 112 (29 U.S.C. § 1031) Repeal and effective date effective Jan 22, 2002 · Pub. L. 101-239 · history

ERISA § 203 (29 U.S.C. § 1053) Minimum vesting standards effective Jan 5, 2009 · Pub. L. 111-192 · history

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements effective Jan 5, 2009 · Pub. L. 111-192 · history

ERISA § 205 (29 U.S.C. § 1055) Requirement of joint and survivor annuity and preretirement survivor annuity effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 206 (29 U.S.C. § 1056) Form and payment of benefits effective Jan 16, 2014 · Pub. L. 111-192 · history

ERISA § 209 (29 U.S.C. § 1059) Recordkeeping and reporting requirements effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 210 (29 U.S.C. § 1060) Multiple employer plans and other special rules effective Feb 1, 2010 · Pub. L. 110-458 · history

ERISA § 211 (29 U.S.C. § 1061) Effective dates effective Jan 8, 2008 · Pub. L. 101-239 · history

ERISA § 301 (29 U.S.C. § 1081) Coverage effective Jan 8, 2008 · Pub. L. 109-280 · history

ERISA § 302 (29 U.S.C. § 1082) Minimum funding standards effective Jan 7, 2011 · Pub. L. 110-458 · history

ERISA § 303 (29 U.S.C. § 1083) Minimum funding standards for single-employer defined benefit pension plans effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 304 (29 U.S.C. § 1084) Minimum funding standards for multiemployer plans effective Jan 7, 2011 · Pub. L. 111-192 · history

ERISA § 305 (29 U.S.C. § 1085) Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 305A (29 U.S.C. § 1085a) Minimum funding standards effective Jan 8, 2008 · history

ERISA § 401 (29 U.S.C. § 1101) Coverage effective Jan 6, 1997 · Pub. L. 104-188 · history

ERISA § 403 (29 U.S.C. § 1103) Establishment of trust effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 404 (29 U.S.C. § 1104) Fiduciary duties effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 405 (29 U.S.C. § 1105) Liability for breach of co-fiduciary effective Jan 22, 2002 · 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 3, 2007 · Pub. L. 109-280 · history

ERISA § 408 (29 U.S.C. § 1108) Exemptions from prohibited transactions effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 412 (29 U.S.C. § 1112) Bonding effective Jan 8, 2008 · Pub. L. 109-280 · history

ERISA § 502 (29 U.S.C. § 1132) Civil enforcement effective Jan 15, 2013 · Pub. L. 111-3 · history

ERISA § 512 (29 U.S.C. § 1142) Advisory Council on Employee Welfare and Pension Benefit Plans effective Jan 2, 2006 · Pub. L. 93-406 · history

ERISA § 514 (29 U.S.C. § 1144) Other laws effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 516 (29 U.S.C. § 1146) Outreach to promote retirement income savings effective Jan 8, 2008 · Pub. L. 105-92 · history

ERISA § 602 (29 U.S.C. § 1162) Continuation coverage effective Jan 3, 2012 · Pub. L. 112-40 · history

ERISA § 605 (29 U.S.C. § 1165) Election effective Jan 7, 2011 · Pub. L. 107-210 · history

ERISA § 606 (29 U.S.C. § 1166) Notice requirements effective Jan 6, 1997 · Pub. L. 104-191 · history

ERISA § 607 (29 U.S.C. § 1167) Definitions and special rules effective Jan 6, 1997 · Pub. L. 104-191 · history

ERISA § 701 (29 U.S.C. § 1181) Increased portability through limitation on preexisting condition exclusions effective Jan 3, 2012 · Pub. L. 112-40 · history

ERISA § 711 (29 U.S.C. § 1185) Standards relating to benefits for mothers and newborns effective Jan 26, 1998 · Pub. L. 104-204 · history

ERISA § 712 (29 U.S.C. § 1185a) Parity in mental health and substance use disorder benefits effective Jan 5, 2009 · Pub. L. 110-343 · history

ERISA § 733 (29 U.S.C. § 1191b) Definitions effective Jan 5, 2009 · Pub. L. 110-233 · 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 22, 2002 · 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 8, 2008 · Pub. L. 101-239 · history

ERISA § 3032 (29 U.S.C. § 1232) Protection for employees under Federal procurement, construction, and research contracts and grants effective Jan 3, 2005 · Pub. L. 93-406 · history

ERISA § 4001 (29 U.S.C. § 1301) Definitions effective Jan 8, 2008 · Pub. L. 111-192 · history

ERISA § 4002 (29 U.S.C. § 1302) Pension Benefit Guaranty Corporation effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 4003 (29 U.S.C. § 1303) Operation of corporation effective Jan 8, 2008 · Pub. L. 111-192 · history

ERISA § 4005 (29 U.S.C. § 1305) Pension benefit guaranty funds effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 4006 (29 U.S.C. § 1306) Premium rates effective Jan 16, 2014 · Pub. L. 113-67 · history

ERISA § 4010 (29 U.S.C. § 1310) Authority to require certain information effective Jan 15, 2013 · Pub. L. 112-141 · history

ERISA § 4021 (29 U.S.C. § 1321) Coverage effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4022 (29 U.S.C. § 1322) Single-employer plan benefits guaranteed effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4022A (29 U.S.C. § 1322a) Multiemployer plan benefits guaranteed effective Jan 2, 2001 · Pub. L. 106-554 · history

ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4042 (29 U.S.C. § 1342) Institution of termination proceedings by the corporation effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4043 (29 U.S.C. § 1343) Reportable events effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4050 (29 U.S.C. § 1350) Missing participants effective Jan 5, 2009 · 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 8, 2008 · Pub. L. 111-192 · history

ERISA § 4063 (29 U.S.C. § 1363) Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups effective Jan 22, 2002 · Pub. L. 99-272 · history

ERISA § 4071 (29 U.S.C. § 1371) Penalty for failure to timely provide required information effective Jan 5, 2009 · Pub. L. 111-192 · history

ERISA § 4205 (29 U.S.C. § 1385) Partial withdrawals effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4209 (29 U.S.C. § 1389) De minimis rule effective Jan 7, 2011 · 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 3, 2007 · Pub. L. 109-280 · history

ERISA § 4211 (29 U.S.C. § 1391) Methods for computing withdrawal liability effective Jan 3, 2007 · Pub. L. 109-280 · history

ERISA § 4221 (29 U.S.C. § 1401) Resolution of disputes effective Jan 5, 2009 · Pub. L. 110-458 · history

ERISA § 4225 (29 U.S.C. § 1405) Limitation on withdrawal liability effective Jan 3, 2007 · Pub. L. 109-280 · 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 8, 2008 · Pub. L. 101-239 · history

ERISA § 4245 (29 U.S.C. § 1426) Insolvent plans effective Jan 8, 2008 · Pub. L. 109-280 · history

ERISA § 4402 (29 U.S.C. § 1461) Effective date; special rules effective Jan 15, 2013 · Pub. L. 112-141 · history

I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts effective Jan 15, 2013 · Pub. L. 112-141 · history

I.R.C. § 101 Certain death benefits effective Jan 15, 2013 · Pub. L. 112-239 · history

I.R.C. § 219 Retirement savings effective Jan 16, 2014 · Pub. L. 113-22 · history

I.R.C. § 318 Constructive ownership of stock effective Jan 2, 2006 · Pub. L. 109-135 · history

I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans effective Jan 15, 2013 · Pub. L. 111-152 · history

I.R.C. § 402 Taxability of beneficiary of employees' trust effective Jan 15, 2013 · Pub. L. 112-239 · history

I.R.C. § 403 Taxation of employee annuities effective Jan 3, 2012 · Pub. L. 110-245 · history

I.R.C. § 404A Deduction for certain foreign deferred compensation plans effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 408 Individual retirement accounts effective Jan 15, 2013 · Pub. L. 112-240 · history

I.R.C. § 408A Roth IRAs effective Jan 3, 2012 · Pub. L. 110-458 · history

I.R.C. § 409 Qualifications for tax credit employee stock ownership plans effective Jan 15, 2013 · Pub. L. 109-280 · history

I.R.C. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 410 Minimum participation standards effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 411 Minimum vesting standards effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 412 Minimum funding standards effective Jan 3, 2012 · Pub. L. 110-458 · history

I.R.C. § 413 Collectively bargained plans, etc. effective Jan 3, 2007 · Pub. L. 101-508 · history

I.R.C. § 414 Definitions and special rules effective Jan 15, 2013 · Pub. L. 110-458 · history

I.R.C. § 415 Limitations on benefits and contribution under qualified plans effective Jan 15, 2013 · Pub. L. 110-458 · history

I.R.C. § 416 Special rules for top-heavy plans effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements effective Jan 15, 2013 · Pub. L. 112-141 · history

I.R.C. § 418E Insolvent plans effective Jan 8, 2008 · Pub. L. 109-280 · history

I.R.C. § 419A Qualified asset account; limitation on additions to account effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 15, 2013 · Pub. L. 112-141 · history

I.R.C. § 423 Employee stock purchase plans effective Jan 2, 2006 · Pub. L. 108-357 · history

I.R.C. § 424 Definitions and special rules effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 430 Minimum funding standards for single-employer defined benefit pension plans effective Jan 15, 2013 · Pub. L. 112-141 · history

I.R.C. § 431 Minimum funding standards for multiemployer plans effective Jan 7, 2011 · Pub. L. 111-192 · history

I.R.C. § 432 Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 436 Funding-based limits on benefits and benefit accruals under single-employer plans effective Jan 7, 2011 · Pub. L. 111-192 · history

I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc. effective Jan 15, 2013 · Pub. L. 111-152 · history

I.R.C. § 3405 Special rules for pensions, annuities, and certain other deferred income effective Jan 22, 2002 · Pub. L. 107-16 · history

I.R.C. § 4971 Taxes on failure to meet minimum funding standards effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 4972 Tax on nondeductible contributions to qualified employer plans effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 4975 Tax on prohibited transactions effective Jan 5, 2009 · Pub. L. 110-458 · history

I.R.C. § 6059 Periodic report of actuary effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 6652 Failure to file certain information returns, registration statements, etc. effective Jan 3, 2007 · Pub. L. 109-280 · history

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments effective Jan 7, 2011 · Pub. L. 111-152 · history

Added (34)

ERISA § 110 (29 U.S.C. § 1030) Alternative methods of compliance effective Jan 4, 1995 · Pub. L. 93-406 · history

ERISA § 202 (29 U.S.C. § 1052) Minimum participation standards effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 414 (29 U.S.C. § 1114) Effective date effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 505 (29 U.S.C. § 1135) Regulations effective Jan 4, 1995 · Pub. L. 93-406 · history

ERISA § 514A (29 U.S.C. § 1144a) Clarification of church welfare plan status under State insurance law effective Jan 2, 2001 · Pub. L. 106-244 · history

ERISA § 517 (29 U.S.C. § 1147) National Summit on Retirement Savings effective Jan 26, 1998 · Pub. L. 105-92 · 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 22, 2002 · Pub. L. 107-134 · history

ERISA § 601 (29 U.S.C. § 1161) Plans must provide continuation coverage to certain individuals effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 731 (29 U.S.C. § 1191) Preemption; State flexibility; construction effective Jan 6, 1997 · Pub. L. 104-204 · history

ERISA § 4041A (29 U.S.C. § 1341a) Termination of multiemployer plans effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4045 (29 U.S.C. § 1345) Recapture of payments effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 4065 (29 U.S.C. § 1365) Annual report of plan administrator effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4068 (29 U.S.C. § 1368) Lien for liability effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 4070 (29 U.S.C. § 1370) Enforcement authority relating to terminations of single-employer plans effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 4201 (29 U.S.C. § 1381) Withdrawal liability established; criteria and definitions effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4203 (29 U.S.C. § 1383) Complete withdrawal effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4204 (29 U.S.C. § 1384) Sale of assets effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 4216 (29 U.S.C. § 1396) Special rules for plans under section 404(c) of title 26 effective Jan 4, 1995 · 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 4, 1995 · Pub. L. 98-369 · history

ERISA § 4219 (29 U.S.C. § 1399) Notice, collection, etc., of withdrawal liability effective Jan 4, 1995 · Pub. L. 98-369 · history

ERISA § 4220 (29 U.S.C. § 1400) Approval of amendments effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4223 (29 U.S.C. § 1403) Withdrawal liability payment fund effective Jan 4, 1995 · Pub. L. 101-239 · history

ERISA § 4231 (29 U.S.C. § 1411) Mergers and transfers between multiemployer plans effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4232 (29 U.S.C. § 1412) Transfers between a multiemployer plan and a single-employer plan effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4233 (29 U.S.C. § 1413) Partitions of eligible multiemployer plans effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4235 (29 U.S.C. § 1415) Transfers pursuant to change in bargaining representative effective Jan 4, 1995 · Pub. L. 98-369 · history

ERISA § 4261 (29 U.S.C. § 1431) Assistance by corporation effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4281 (29 U.S.C. § 1441) Benefits under certain terminated plans effective Jan 4, 1995 · Pub. L. 96-364 · history

ERISA § 4303 (29 U.S.C. § 1453) Election of plan status effective Jan 4, 1995 · Pub. L. 96-364 · history

I.R.C. § 419 Treatment of funded welfare benefit plans effective Jan 4, 1995 · Pub. L. 100-647 · history

I.R.C. § 422 Incentive stock options effective Jan 4, 1995 · Pub. L. 101-508 · history

I.R.C. § 4974 Excise tax on certain accumulations in qualified retirement plans effective Jan 4, 1995 · Pub. L. 99-514 · history

I.R.C. § 6057 Annual registration, etc. effective Jan 4, 1995 · Pub. L. 103-296 · history

I.R.C. § 6058 Information required in connection with certain plans of deferred compensation effective Jan 4, 1995 · Pub. L. 99-514 · history