What Changed in Retirement Plan Law

Pension Resource

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usc_backfill · USC · GovInfo 2022

Started 2026-10-02 15:29:12 · finished 2026-10-03 18:28:52 · 14 amended, 1 added, 0 removed

ERISA § 3 (29 U.S.C. § 1002) Definitions effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 203 (29 U.S.C. § 1053) Minimum vesting standards effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 4006 (29 U.S.C. § 1306) Premium rates effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 402 Taxability of beneficiary of employees' trust effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 403 Taxation of employee annuities effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 408 Individual retirement accounts effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 408A Roth IRAs effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 411 Minimum vesting standards effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 414 Definitions and special rules effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 416 Special rules for top-heavy plans effective Jan 5, 2023 · Pub. L. 117-328 · history

I.R.C. § 4975 Tax on prohibited transactions effective Jan 5, 2023 · Pub. L. 117-328 · history

ERISA § 803 (29 U.S.C. § 1193b) Reporting and disclosure requirements effective Jan 5, 2023 · Pub. L. 117-328 · history