What Changed in Retirement Plan Law

Pension Resource

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usc_backfill · USC · GovInfo 2005 (part 1 of 4)

Started 2026-10-03 13:48:45 · finished 2026-10-03 13:49:52 · 5 amended, 0 added, 0 removed

Run log

GovInfo 2005 edition backfill: 5 changed, 50 none, 12 not in edition

I.R.C. § 403 Taxation of employee annuities effective Jan 2, 2006 · Pub. L. 109-135 · history

I.R.C. § 408 Individual retirement accounts effective Jan 2, 2006 · Pub. L. 108-311 · history

I.R.C. § 411 Minimum vesting standards effective Jan 2, 2006 · Pub. L. 108-311 · history

I.R.C. § 420 Transfers of excess pension assets to retiree health accounts effective Jan 2, 2006 · Pub. L. 108-357 · history

I.R.C. § 6662 Imposition of accuracy-related penalty on underpayments effective Jan 2, 2006 · Pub. L. 109-135 · history