What Changed in Retirement Plan Law

Pension Resource

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What changed

Sync run 64 ok

usc_backfill · USC · GovInfo 1997 (part 4 of 4)

Started 2026-10-03 13:39:45 · finished 2026-10-03 13:40:51 · 9 amended, 1 added, 0 removed

Run log

GovInfo 1997 edition backfill: 1 added, 9 changed, 50 none, 6 not in edition

Amended (9)

ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers effective Jan 26, 1998 · Pub. L. 105-34 · history

ERISA § 203 (29 U.S.C. § 1053) Minimum vesting standards effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 101 Certain death benefits effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 409 Qualifications for tax credit employee stock ownership plans effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 410 Minimum participation standards effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 412 Minimum funding standards effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 416 Special rules for top-heavy plans effective Jan 26, 1998 · Pub. L. 104-188 · history

I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc. effective Jan 26, 1998 · Pub. L. 105-34 · history

I.R.C. § 4972 Tax on nondeductible contributions to qualified employer plans effective Jan 26, 1998 · Pub. L. 105-34 · history

Added (1)

I.R.C. § 408A Roth IRAs effective Jan 26, 1998 · Pub. L. 105-34 · history