What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 59 ok

usc_backfill · USC · GovInfo 1996 (part 2 of 4)

Started 2026-10-03 13:38:30 · finished 2026-10-03 13:39:32 · 7 amended, 0 added, 0 removed

Run log

GovInfo 1996 edition backfill: 7 changed, 47 none, 7 not in edition

Amended (7)

ERISA § 102 (29 U.S.C. § 1022) Summary plan description effective Jan 6, 1997 · Pub. L. 104-204 · history

ERISA § 205 (29 U.S.C. § 1055) Requirement of joint and survivor annuity and preretirement survivor annuity effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 72 Annuities; certain proceeds of endowment and life insurance contracts effective Jan 6, 1997 · Pub. L. 104-191 · history

I.R.C. § 402 Taxability of beneficiary of employees' trust effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 415 Limitations on benefits and contribution under qualified plans effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 6652 Failure to file certain information returns, registration statements, etc. effective Jan 6, 1997 · Pub. L. 104-188 · history