Repeal applicable with respect to plan years beginning after Dec. 31, 2014, see section 108(c) of div. O of Pub. L. 113–235, set out as a note under section 418 of Title 26, Internal Revenue Code.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1421 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.