26 U.S.C. 414: Definitions and special rules

2022

• Pub. L. 117–328, §315(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2). (Consolidated Appropriations Act, 2023) Law text · (b)
• Pub. L. 117–328, §315(a)(2)(A), (B), designated existing provisions as cl. (i), inserted heading, and added cls. (ii) and (iii). (Consolidated Appropriations Act, 2023) Law text · (m)
• Pub. L. 117–328, §315(a)(2)(C), substituted "apply, except that community property laws shall be disregarded for purposes of determining ownership" for "apply". (Consolidated Appropriations Act, 2023) Law text · (m)
• Pub. L. 117–328, §339(a)(2), inserted concluding provisions. (Consolidated Appropriations Act, 2023) Law text · (p)
• Pub. L. 117–328, §339(a)(1), inserted "or Tribal" after "State". (Consolidated Appropriations Act, 2023) Law text · (p)
• Pub. L. 117–328, §109(a)(1), inserted before period at end "(the adjusted dollar amount, in the case of an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year)". (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §117(b)(1)(A), substituted "except as provided in clause (iii), the applicable" for "the applicable". (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §109(a)(2), inserted before period at end "(the adjusted dollar amount, in the case of an eligible participant who would attain age 60 but would not attain age 64 before the close of the taxable year)". (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §117(b)(1)(B), added cl. (iii). (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §117(b)(2), designated existing provisions as cl. (i), inserted heading, and added cl. (ii). (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §109(c), inserted at end "In the case of a year beginning after December 31, 2025, the Secretary shall adjust annually the adjusted dollar amounts applicable under clauses (i) and (ii) of subparagraph (E) for increases in the cost-of-living at the same time and in the same manner a… (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §109(b), added subpar. (E). (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §603(a), added par. (7). (Consolidated Appropriations Act, 2023) Law text · (v)
• Pub. L. 117–328, §301(b)(1), added subsec. (aa). (Consolidated Appropriations Act, 2023) Law text · (aa)
• Pub. L. 117–328, §320(b), added subsec. (bb). (Consolidated Appropriations Act, 2023) Law text · (bb)
• Pub. L. 117–328, §350(a), added subsec. (cc). (Consolidated Appropriations Act, 2023) Law text · (cc)

2020

• Pub. L. 116–136 added subpar. (D). (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (y)

2018

• Pub. L. 115–141, §401(a)(87), substituted "depository institutions" for "banks" in heading. (Consolidated Appropriations Act, 2018) Law text · (l)
• Pub. L. 115–141, §401(a)(88), substituted "section 457(b)))" for "section 457(b))". (Consolidated Appropriations Act, 2018) Law text · (u)
• Pub. L. 115–141, §401(a)(89), substituted "is" for "are". (Consolidated Appropriations Act, 2018) Law text · (x)
• Pub. L. 115–141, §401(a)(90), struck out "of such Code" after "section 501(c)(3)". (Consolidated Appropriations Act, 2018) Law text · (y)
• Pub. L. 115–141, §401(a)(91), substituted "subparagraphs" for "subparagraph". (Consolidated Appropriations Act, 2018) Law text · (y)

2015

• Pub. L. 114–113, §336(a)(1), designated existing provisions as par. (1), inserted heading, substituted "Except as provided in paragraph (2), for purposes" for "For purposes", and added par. (2). (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §336(d)(1), added subsec. (z). (Consolidated Appropriations Act, 2016) Law text · (z)

2014

• Pub. L. 113–295, §221(a)(19)(B)(i), struck out "120," after "117(d),". Law text · (n)
• Pub. L. 113–295, §221(a)(19)(B)(ii), struck out "120," after "117(d),". Law text · (t)
• Pub. L. 113–295, §221(a)(55), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) listed applicable dollar amounts for taxable years 2002 to 2006 and thereafter for an applicable employer plan other than a plan described in section 401(k)(11) or 40… Law text · (v), (ii)
• Pub. L. 113–97, §201, added subsec. (y). (Cooperative and Small Employer Charity Pension Flexibility Act) Law text · (y)
• Pub. L. 113–235, §3(b)(1), added subpar. (C). (Consolidated and Further Continuing Appropriations Act, 2015) Law text · (y)
• Pub. L. 113–235, §3(b)(2), substituted "subparagraph (B) and (C) of paragraph (1)" for "paragraph (1)(B)". (Consolidated and Further Continuing Appropriations Act, 2015) Law text · (y)
• Pub. L. 113–97, §203(a), added par. (3). (Cooperative and Small Employer Charity Pension Flexibility Act) Law text · (y)

2008

• Pub. L. 110–458, §101(d)(2)(E), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: "the amount determined under section 431(c)(6)(A)(i) in the case of a multiemployer plan (and the sum of the funding shortfall and target normal cost determined und… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (l)
• Pub. L. 110–289, §1604(b)(4), which directed substitution of "bridge depository institution" for "bridge bank", was executed by making the substitution wherever appearing in text, to reflect the probable intent of Congress. (Housing and Economic Recovery Act of 2008) Law text · (l)
• Pub. L. 110–245, §105(b)(1)(B), inserted "and to differential wage payments to members on active duty" after "USERRA" in heading. (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (u)
• Pub. L. 110–245, §104(b), added par. (9) and redesignated former pars. (9) and (10) as (10) and (11), respectively. (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (u)
• Pub. L. 110–245, §105(b)(1)(A), added par. (12). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (u)
• Pub. L. 110–458, §109(b)(4), inserted "and" after comma at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former subpar. (C) which read as follows: "under which, in the absence of an investment election by the participant, contributions described in su… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (w)
• Pub. L. 110–458, §109(b)(5), added subpars. (D) and (E). (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (w), (E)
• Pub. L. 110–458, §109(b)(6), inserted "or for purposes of applying the limitation under section 402(g)(1)" before period at end. (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (w)
• Pub. L. 110–458, §109(c)(1), inserted at end "In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately." (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (x)

2007

• Pub. L. 110–28, §6611(a)(2)(A), substituted "for each of the 3 plan years immediately preceding the first plan year for which the election under this paragraph is effective with respect to the plan," for "for each of the 3 plan years immediately before the date of enactmen… (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (f)
• Pub. L. 110–28, §6611(a)(2)(B), substituted "starting with any plan year beginning on or after January 1, 1999, and ending before January 1, 2008, as designated by the plan in the election made under subparagraph (A)(ii)" for "starting with the first plan year ending after the da… (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (f)
• Pub. L. 110–28, §6611(b)(2), substituted "if it is a plan sponsored by an organization which is described in section 501(c)(5) and exempt from tax under section 501(a) and which was established in Chicago, Illinois, on August 12, 1881." for "if it is a plan— (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (f)
• Pub. L. 110–28, §6611(a)(2)(C), added subpar. (F). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (f)

2006

• Pub. L. 109–280, §906(a)(1), inserted at end "The term 'governmental plan' includes a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)… (Pension Protection Act of 2006) Law text · (d)
• Pub. L. 109–280, §1106(b), added par. (6). (Pension Protection Act of 2006) Law text · (f)
• Pub. L. 109–280, §906(b)(1)(C), inserted "or a governmental plan described in the last sentence of section 414(d) (relating to plans of Indian tribal governments)," after "foregoing,". (Pension Protection Act of 2006) Law text · (h)
• Pub. L. 109–280, §114(c), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: "the amount determined under section 412(c)(7)(A)(i) with respect to the plan, over". (Pension Protection Act of 2006) Law text · (l)
• Pub. L. 109–280, §902(d)(1), added subsec. (w). (Pension Protection Act of 2006) Law text · (w)
• Pub. L. 109–280, §903(a), added subsec. (x). (Pension Protection Act of 2006) Law text · (x)

2004

• Pub. L. 108–311 substituted "subsection" for "section". (Working Families Tax Relief Act of 2004) Law text · (q)

2002

• Pub. L. 107–147, §411(o)(3), added subpar. (D). (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(4), substituted "sections 401(a)(30), 402(h), 403(b), 408, 415(c), and 457(b)(2) (determined without regard to section 457(b)(3))" for "section 402(g), 402(h), 403(b), 404(a), 404(h), 408(k), 408(p), 415, or 457". (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(5), substituted "section 401(a)(4), 401(k)(3), 401(k)(11), 403(b)(12), 408(k), 410(b), or 416" for "section 401(a)(4), 401(a)(26), 401(k)(3), 401(k)(11), 401(k)(12), 403(b)(12), 408(k), 408(p), 408B, 410(b), or 416". (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(6), inserted before period at end ", except that a plan described in clause (i) of section 410(b)(6)(C) shall not be treated as a plan of the employer until the expiration of the transition period with respect to such plan (as determined under clause (ii)… (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(7)(A), struck out ", with respect to any plan year," before "a participant" in introductory provisions. (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(7)(B), amended subpar. (A) generally. Prior to amendment, subpar (A) read as follows: "who has attained the age of 50 before the close of the plan year, and". (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(7)(C), substituted "plan (or other applicable) year" for "plan year". (Job Creation and Worker Assistance Act of 2002) Law text · (v)
• Pub. L. 107–147, §411(o)(8), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "This subsection shall not apply to an applicable employer plan described in subparagraph (A)(iii) for any year to which section 457(b)(3) applies." (Job Creation and Worker Assistance Act of 2002) Law text · (v)

2001

• Pub. L. 107–16, §635(b), substituted "section 409(d), and section 457(d)" for "and section 409(d)". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (p)
• Pub. L. 107–16, §635(a), in heading substituted "certain other plans" for "governmental and church plans" and in text inserted "or an eligible deferred compensation plan (within the meaning of section 457(b))" after "subsection (e))". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (p)
• Pub. L. 107–16, §635(c), added par. (12) and redesignated former par. (12) as (13). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (p), (13)
• Pub. L. 107–16, §631(a), added subsec. (v). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (v)

2000

• Pub. L. 106–554 substituted "section 125, 132(f)(4), 402(e)(3)" for "section 125, 402(e)(3)". (Consolidated Appropriations Act, 2001) Law text · (s)

1998

• Pub. L. 105–206 made technical amendment to Pub. L. 104–188, §1434(c)(1)(E). See 1996 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (q)

1997

• Pub. L. 105–34, §1601(d)(6)(A), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: "For purposes of this part— (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1522(a)(1), substituted "not otherwise participating" for "not eligible to participate". (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1522(a)(2), added subpar. (E). (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1601(h)(2)(D)(i), inserted "137," after "132,". (Taxpayer Relief Act of 1997) Law text · (n)
• Pub. L. 105–34, §1601(d)(7), redesignated par. (7), relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans, as (9). (Taxpayer Relief Act of 1997) Law text · (q), (9)
• Pub. L. 105–34, §1601(h)(2)(D)(ii), inserted "137," after "132,". (Taxpayer Relief Act of 1997) Law text · (t)

1996

• Pub. L. 104–188, §1421(b)(9)(C), inserted "408(p)," after "408(k),". (Small Business Job Protection Act of 1996) Law text · (b), (c)
• Pub. L. 104–188, §1461(a), added par. (5). (Small Business Job Protection Act of 1996) Law text · (e)
• Pub. L. 104–188, §1421(b)(9)(C), inserted "408(p)," after "408(k),". (Small Business Job Protection Act of 1996) Law text · (m)
• Pub. L. 104–188, §1454(a), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: "such services are of a type historically performed, in the business field of the recipient, by employees." (Small Business Job Protection Act of 1996) Law text · (n)
• Pub. L. 104–188, §1421(b)(9)(C), inserted "408(p)," after "408(k),". (Small Business Job Protection Act of 1996) Law text · (n)
• Pub. L. 104–188, §1431(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "In general.—The term 'highly compensated employee' means any employee who, during the year or the preceding year— (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(A), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: "Special rule for current year.—In the case of the year for which the relevant determination is being made, an employee not descri… (Small Business Job Protection Act of 1996) Law text · (q), (3)
• Pub. L. 104–188, §1434(b)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: "For purposes of this subsection— (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(A), redesignated par. (7) as (4). (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1434(c)(1)(E), as amended by Pub. L. 105–206, §6018(c), struck out "under paragraph (4) or the number of officers taken into account under paragraph (5)" after "top-paid group" in introductory provisions. (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(A), redesignated par. (8) as (5) and struck out former par. (5) which read as follows: "Special rules for treatment of officers.— (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(b)(1), (c)(1)(A), redesignated par. (9) as (6) and struck out former par. (6) which related to treatment of families of 5-percent owners or of highly compensated employees. (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1462(a), added par. (7) relating to certain employees not considered highly compensated and excluded employees under pre-ERISA rules for church plans. (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(A), redesignated par. (10), relating to coordination with other provisions, as (7). Former par. (7) redesignated (4). (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(A), redesignated pars. (8) to (11) as (5) to (8), respectively, and struck out par. (12) which related to simplified method for determining highly compensated employees. (Small Business Job Protection Act of 1996) Law text · (q)
• Pub. L. 104–188, §1431(c)(1)(D), substituted "subsection (q)(5)" for "subsection (q)(8)". (Small Business Job Protection Act of 1996) Law text · (r)
• Pub. L. 104–188, §1434(b)(2), inserted "not" after "elect" in heading and in text. (Small Business Job Protection Act of 1996) Law text · (s)
• Pub. L. 104–188, §1704(n)(1), added subsec. (u). (Small Business Job Protection Act of 1996) Law text · (u)

1992

• Pub. L. 102–318, §521(b)(20), substituted "402(e)(3)" for "402(a)(8)". · (n)
• Pub. L. 102–318, §521(b)(21), substituted "402(e)(3)" for "402(a)(8)". · (q)
• Pub. L. 102–318, §521(b)(22), substituted "402(e)(3)" for "402(a)(8)". · (s)

1990

• Pub. L. 101–508 struck out "(6 months in the case of core health benefits)" after "1 year". · (n)

1989

• Pub. L. 101–239, §7813(b), amended directory language of Pub. L. 100–647, §3011(b)(4), see 1988 Amendment note below. · (n)
• Pub. L. 101–140, §203(a)(6)(A), struck out "89," after "79,". · (n)
• Pub. L. 101–239, §7811(m)(5), inserted "section" before "403(b)". · (p)
• Pub. L. 101–239, §7841(a)(2), added par. (11) and redesignated former par. (11) as (12). · (p)
• Pub. L. 101–140, §204(b)(2), substituted "sections 129(d)(8) and 410(b)" for "section 410(b)". · (r)
• Pub. L. 101–140, §203(a)(6)(B), substituted "section 410(b)" for "sections 89 and 410(b)". · (r)
• Pub. L. 101–239, §7813(b), amended directory language of Pub. L. 100–647, §3011(b)(5), see 1988 Amendment note below. · (t)
• Pub. L. 101–140, §203(a)(6)(C), struck out "89," after "79,". · (t)

1988

• Pub. L. 100–647, §1011A(b)(3), inserted "72(d) (relating to treatment of employee contributions as separate contract)," after "purposes of sections". · (k)
• Pub. L. 100–647, §2005(c)(1), (2), substituted "Merger" for "Mergers" in heading, designated existing provision as par. (1), inserted par. (1) heading, and added par. (2). · (l)
• Pub. L. 100–647, §6067(a), added subpar. (G). · (l)
• Pub. L. 100–647, §1011(h)(5), substituted "(16), (17), and (26)" for "and (16)". · (m)
• Pub. L. 100–647, §1011B(a)(16), struck out subpars. (C) and (D) which read as follows: · (m), (D)
• Pub. L. 100–647, §1011(h)(5), substituted "(16), (17), and (26)" for "and (16)". · (n)
• Pub. L. 100–647, §3011(b)(4), as amended by Pub. L. 101–239, §7813(b), struck out "162(i)(2), 162(k)," after "132," and substituted "505, and 4980B" for "and 505". · (n)
• Pub. L. 100–647, §1011B(a)(19), inserted "162(i)(2), 162(k)," after "132,". · (n)
• Pub. L. 100–647, §1011(e)(4), inserted "or any requirement under section 457" after "or (n)(3)". · (o)
• Pub. L. 100–647, §1018(t)(8)(E), substituted "means the earlier of" for "means earlier of" and struck out "in" at beginning of cls. (i) and (ii). · (p)
• Pub. L. 100–647, §1018(t)(8)(G), inserted at end "For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from… · (p)
• Pub. L. 100–647, §1018(t)(8)(F), inserted ", 403(b)," after "section 401". · (p)
• Pub. L. 100–647, §1011(i)(1), inserted at end "The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section 415(d)." · (q)
• Pub. L. 100–647, §1011(d)(8), substituted "50" for "150" and "415(b)(1)(A)" for "415(c)(1)(A)". · (q)
• Pub. L. 100–647, §1011(i)(2), added subpar. (C). · (q)
• Pub. L. 100–647, §1011(i)(4)(A), inserted "or the number of officers taken into account under paragraph (5)" after "under paragraph (4)". · (q)
• Pub. L. 100–647, §1011(i)(3)(A)(ii), substituted "Except as provided by the Secretary, the employer" for "The employer" in last sentence. · (q)
• Pub. L. 100–647, §1011(i)(3)(A)(i), struck out subpar. (F) which read as follows: "employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (wit… · (q)
• Pub. L. 100–647, §1011(i)(3)(B), added par. (11). · (q)
• Pub. L. 100–647, §3021(b)(1), added par. (12). · (q)
• Pub. L. 100–647, §3021(b)(2)(A), amended par. (3) generally. Prior to amendment, par. (3) read as follows: "The requirements of subparagraph (C) of paragraph (2) shall not apply to any line of business if the highly compensated employee percentage with respect to such line of busine… · (r)
• Pub. L. 100–647, §1011(j)(1), substituted "any applicable provision" for "this part" in introductory provisions. · (s)
• Pub. L. 100–647, §1011(j)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: "The term 'compensation' means compensation for service performed for an employer which (taking into account the provisions of this chapter) is currently includible in gross incom… · (s)
• Pub. L. 100–647, §1011(j)(2), added par. (4), redesignated former pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: "The Secretary shall prescribe regulations for the determination of the compensation of an employee who is a… · (s)
• Pub. L. 100–647, §1011B(a)(20), struck out "of section 414" before "shall be treated" and "shall apply with". · (t)
• Pub. L. 100–647, §3011(b)(5), as amended by Pub. L. 101–239, §7813(b), struck out "162(i)(2), 162(k)," after "132," and substituted "505, or 4980B" for "or 505". · (t)
• Pub. L. 100–647, §1011B(a)(17), inserted "162(i)(2), 162(k)," after "132,". · (t)

1987

• Pub. L. 100–203 struck out "the minimum funding standard of section 412, the tax imposed by section 4971, and" after "one such corporation,". · (b)

1986

• Pub. L. 99–514, §1117(c), inserted reference to section 401(m) (relating to nondiscrimination tests for matching requirements and employee contributions). · (k)
• Pub. L. 99–514, §1114(b)(11), substituted "highly compensated employees (within the meaning of section 414(q))" for "officers, highly compensated employees, or owners". · (m)
• Pub. L. 99–514, §1301(j)(4), substituted "section 144(a)(3)" for "section 103(b)(6)(C)". · (m)
• Pub. L. 99–514, §1852(f), amended directory language of Pub. L. 98–369, §526(d)(2), to correct an error, and did not involve any change in text. See 1984 Amendment note below. · (m)
• Pub. L. 99–514, §1151(i)(1), substituted "requirements" for "pension requirements". · (n)
• Pub. L. 99–514, §1146(b)(2), struck out "except to the extent otherwise provided in regulations," after "listed in paragraph (3),". · (n)
• Pub. L. 99–514, §1151(i)(2), inserted "(6 months in the case of core health benefits)" after "1 year". · (n)
• Pub. L. 99–514, §1151(i)(3), substituted "Requirements" for "Pension requirements" in heading, substituted "requirements" for "pension requirements" in text, and added subpar. (C). · (n)
• Pub. L. 99–514, §1146(a)(2), substituted "Time when first considered as employee" for "Time when leased employee is first considered as employee" in heading and amended text generally. Prior to amendment, text read as follows: "In the case of any leased employee, paragraph (1) shall… · (n)
• Pub. L. 99–514, §1146(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, suc… · (n)
• Pub. L. 99–514, §1301(j)(4), substituted "section 144(a)(3)" for "section 103(b)(6)(C)" in subpar. (A). · (n)
• Pub. L. 99–514, §1146(a)(3), substituted "Other rules" for "Related persons" in heading and amended text generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'related persons' has the same meaning as when used in section 103(b)(6)(C)." · (n)
• Pub. L. 99–514, §1146(b)(1), inserted provision relating to regulations to minimize recordkeeping requirements in case of employer which has no top-heavy plans and uses the services of persons other than employees for an insignificant percentage of the employer's total workload. · (o)
• Pub. L. 99–514, §1898(c)(7)(A)(ii), inserted "former spouse,". · (p)
• Pub. L. 99–514, §1899A(12), struck out the comma after "benefits". · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(vi), substituted "A" for "In the case of any payment before a participant has separated from service, a" in introductory provisions and inserted "in the case of any payment before a participant has separated from service," in cl. (i). · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(vii), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "For purposes of this paragraph, the term 'earliest retirement age' has the meaning given such term by section 417(f)(3), except that in the case of any defined co… · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(v), struck out last sentence which read as follows: "A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payment… · (p)
• Pub. L. 99–514, §1898(c)(6)(A), inserted "(and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)". · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(iv), substituted "the surviving former spouse" for "the surviving spouse". · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(iii), substituted "each alternate payee" for "any other alternate payee". · (p)
• Pub. L. 99–514, §1898(c)(2)(A)(i), substituted "shall separately account for the amounts (hereinafter in this paragraph referred to as the 'segregated amounts')" for "shall segregate in a separate account in the plan or in an escrow account the amounts". · (p)
• Pub. L. 99–514, §1898(c)(2)(A)(ii), substituted "the 18-month period described in subparagraph (E)" for "18 months" and "including any interest" for "plus any interest". · (p)
• Pub. L. 99–514, §1898(c)(2)(A)(iii), substituted "the 18-month period described in subparagraph (E)" for "18 months" and "including any interest" for "plus any interest". · (p)
• Pub. L. 99–514, §1898(c)(2)(A)(iv), inserted "described in subparagraph (E)". · (p)
• Pub. L. 99–514, §1898(c)(2)(A)(v), added subpar. (E). · (p)
• Pub. L. 99–514, §1898(c)(4)(A), added par. (9). Former par. (9) redesignated (11). · (p)
• Pub. L. 99–514, §1898(c)(7)(A)(v), added par. (10). · (p)
• Pub. L. 99–514, §1898(c)(4)(A), redesignated former par. (9) as (11). · (p)
• Pub. L. 99–514, §1114(a), added subsec. (q). · (q)
• Pub. L. 99–514, §1115(a), added subsecs. (r) and (s). · (r), (s)
• Pub. L. 99–514, §1151(e)(1), added subsec. (t). · (t)

1984

• Pub. L. 98–369, §491(d)(26), struck out "or 405(a)" after "section 403(a)". · (h)
• Pub. L. 98–369, §491(d)(27), struck out "or 405" after "section 403(a)". · (l)
• Pub. L. 98–369, §526(a)(1), substituted "section 318(a)" for "section 267(c)". · (m)
• Pub. L. 98–369, §526(d)(2), as amended by Pub. L. 99–514, §1852(f), struck out par. (7) relating to regulations. See subsec. (o) of this section. · (m)
• Pub. L. 98–369, §§526(b)(1), 713(i), made identical amendments, substituting "any person who is not an employee of the recipient and" for "any person" in text preceding subpar. (A). · (n)
• Pub. L. 98–369, §526(d)(1), added subsec. (o). · (o)
• Pub. L. 98–397 added subsec. (p). · (p)

1982

• Pub. L. 97–248, §240(c)(1), inserted reference to section 416. · (b), (c)
• Pub. L. 97–248, §240(c)(2), inserted reference to section 416. · (m)
• Pub. L. 97–248, §246(a), added par. (5) and redesignated former pars. (5) and (6) as (6) and (7), respectively. · (m)
• Pub. L. 97–248, §248(a), added subsec. (n). · (n)

1980

• Pub. L. 96–364, §407(b), substituted provisions defining "church plan" with respect to general requirements, exclusion of certain plans, definitions and other provisions, and correction of failures to meet church plan requirements, for provisions defining "church plan" with respect to … · (e)
• Pub. L. 96–364, §207, substituted provisions setting forth definition, cases of common control, continuation of status after termination, transitional rule, and special election with respect to a multiemployer plan, for provisions setting forth definition and special rules with respect… · (f)
• Pub. L. 96–364, §208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV of the Employee Retirement Income Security Act of 1974 of provisions of preceding sentence, for provisions relating to applicability of paragraph to multiemployer plans … · (l)
• Pub. L. 96–605 and Pub. L. 96–613 added an identical subsec. (m). · (m)

1978

• Pub. L. 95–600 inserted "408(k)," after "sections 401," wherever appearing. · (b), (c)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a), (b), (c)
• Pub. L. 94–455, §1901(a)(64)(A), substituted "Plan" for "plan" in heading. · (f)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (g)
• Pub. L. 94–455, §1901(a)(64)(B), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Security Act of 1974. · (l)