What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 61 ok

usc_backfill · USC · GovInfo 1996 (part 1 of 4)

Started 2026-10-03 13:38:40 · finished 2026-10-03 13:39:48 · 9 amended, 1 added, 0 removed

Run log

GovInfo 1996 edition backfill: 1 added, 9 changed, 42 none, 15 not in edition

Amended (9)

ERISA § 101 (29 U.S.C. § 1021) Duty of disclosure and reporting effective Jan 6, 1997 · Pub. L. 104-204 · history

I.R.C. § 403 Taxation of employee annuities effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 406 Employees of foreign affiliates covered by section 3121(l) agreements effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 408 Individual retirement accounts effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 411 Minimum vesting standards effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 419A Qualified asset account; limitation on additions to account effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 3405 Special rules for pensions, annuities, and certain other deferred income effective Jan 6, 1997 · Pub. L. 104-188 · history

I.R.C. § 4971 Taxes on failure to meet minimum funding standards effective Jan 6, 1997 · Pub. L. 104-188 · history

Added (1)

ERISA § 702 (29 U.S.C. § 1182) Prohibiting discrimination against individual participants and beneficiaries based on health status effective Jan 6, 1997 · Pub. L. 104-191 · history