What Changed in Retirement Plan Law

Pension Resource

By using this site, users agree to the Terms of Use on the Welcome page.

What changed

Sync run 96 ok

usc_backfill · USC · GovInfo 2005 (part 4 of 4)

Started 2026-10-03 13:48:35 · finished 2026-10-03 13:49:41 · 7 amended, 0 added, 0 removed

Run log

GovInfo 2005 edition backfill: 7 changed, 53 none, 6 not in edition

Amended (7)

ERISA § 712 (29 U.S.C. § 1185a) Parity in mental health and substance use disorder benefits effective Jan 2, 2006 · Pub. L. 109-151 · history

I.R.C. § 408A Roth IRAs effective Jan 2, 2006 · Pub. L. 107-16 · history

I.R.C. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans effective Jan 2, 2006 · Pub. L. 109-135 · history

I.R.C. § 412 Minimum funding standards effective Jan 2, 2006 · Pub. L. 109-135 · history

I.R.C. § 416 Special rules for top-heavy plans effective Jan 2, 2006 · Pub. L. 108-311 · history

I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc. effective Jan 2, 2006 · Pub. L. 109-135 · history

I.R.C. § 4972 Tax on nondeductible contributions to qualified employer plans effective Jan 2, 2006 · Pub. L. 108-311 · history