Repeal applicable to plan years beginning after Dec. 31, 2006, see section 501(d)(1) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 1021 of this title.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1311 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.