What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 17 partial

usc_backfill · USC · GovInfo 2017

Started 2026-10-02 15:29:10 · finished 2026-10-03 18:28:52 · 19 amended, 0 added, 0 removed

Run log

20 jobs failed

Amended (19)

ERISA § 204 (29 U.S.C. § 1054) Benefit accrual requirements effective Jan 12, 2018 · Pub. L. 113-235 · history

ERISA § 304 (29 U.S.C. § 1084) Minimum funding standards for multiemployer plans effective Jan 12, 2018 · Pub. L. 113-295 · history

ERISA § 305 (29 U.S.C. § 1085) Additional funding rules for multiemployer plans in endangered status or critical status effective Jan 12, 2018 · Pub. L. 113-235 · history

I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts effective Jan 12, 2018 · Pub. L. 114-113 · history

I.R.C. § 219 Retirement savings effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 402 Taxability of beneficiary of employees' trust effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 408 Individual retirement accounts effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 408A Roth IRAs effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 411 Minimum vesting standards effective Jan 12, 2018 · Pub. L. 113-235 · history

I.R.C. § 413 Collectively bargained plans, etc. effective Jan 12, 2018 · Pub. L. 113-97 · history

I.R.C. § 414 Definitions and special rules effective Jan 12, 2018 · Pub. L. 114-113 · history

I.R.C. § 424 Definitions and special rules effective Jan 12, 2018 · Pub. L. 104-188 · history

I.R.C. § 430 Minimum funding standards for single-employer defined benefit pension plans effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 431 Minimum funding standards for multiemployer plans effective Jan 12, 2018 · Pub. L. 113-295 · history

I.R.C. § 4972 Tax on nondeductible contributions to qualified employer plans effective Jan 12, 2018 · Pub. L. 109-280 · history

I.R.C. § 4975 Tax on prohibited transactions effective Jan 12, 2018 · Pub. L. 110-458 · history

I.R.C. § 6652 Failure to file certain information returns, registration statements, etc. effective Jan 12, 2018 · Pub. L. 115-97 · history

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments effective Jan 12, 2018 · Pub. L. 115-97 · history