29 U.S.C. 1002: Definitions

2022

• Pub. L. 117–328, §106(d)(1)(B), substituted "the plan, but such term shall include any plan (other than a plan excepted from the application of this title by section 1003(b)(2) of this title) maintained for the benefit of the employees of more than 1 employer that consists of annuity … Law text · (43)
• Pub. L. 117–328, §106(d)(1)(A), substituted "section 501(a) of title 26, a plan that consists of annuity contracts described in section 403(b) of title 26, or" for "section 501(a) of title 26 or". Law text · (43)
• Pub. L. 117–328, §105(a), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "designate one or more trustees meeting the requirements of section 408(a)(2) of title 26 (other than an employer in the plan) to be responsible for collecting contributions to, and… Law text · (43)
• Pub. L. 117–328, §106(d)(2), substituted "section 401(a) of title 26, a plan that consists of annuity contracts described in section 403(b) of title 26, or" for "section 401(a) of title 26 or". Law text · (43)
• Pub. L. 117–328, §106(d)(2), substituted "section 401(a) of title 26, a plan that consists of annuity contracts described in section 403(b) of title 26, or" for "section 401(a) of title 26 or". Law text · (44)
• Pub. L. 117–328, §127(a), added par. (45). Law text · (45)

2019

• Pub. L. 116–94, §101(b), added subpar. (C). Law text · (2)
• Pub. L. 116–94, §101(c)(3)(A), added cl. (iv). Law text · (16)
• Pub. L. 116–94, §101(c)(3)(B), struck out second par. (41) which read as follows: "The term 'single-employer plan' means a plan which is not a multiemployer plan." Law text · (41)
• Pub. L. 116–94, §101(c)(1), added pars. (43) and (44). Law text · (43), (44)

2008

• Pub. L. 110–458 substituted "subparagraph" for "paragraph" in cls. (ii), (iii), and (v)(I), "clause (i)(II)" for "subclause (i)(II)" in cl. (iii), "clause" for "subparagraph" in cl. (v)(II), and "section 1021(b)(1)" for "section 1021(b)(4)" in cl. (v)(III). Law text · (37)

2007

• Pub. L. 110–28, §6611(a)(1)(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 August 17, 2006,". Law text · (37)
• Pub. L. 110–28, §6611(a)(1)(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 clause (i)(II)" for "starting with the first plan year ending after August 17, 20… Law text · (37)
• Pub. L. 110–28, §6611(b)(1), substituted "if it is a plan sponsored by an organization which is described in section 501(c)(5) of title 26 and exempt from tax under section 501(a) of such title and which was established in Chicago, Illinois, on August 12, 1881." for "if it is a pl… Law text · (37)
• Pub. L. 110–28, §6611(a)(1)(C), added cl. (vii). Law text · (37)

2006

• Pub. L. 109–280, §905(a), inserted at end "A distribution from a plan, fund, or program shall not be treated as made in a form other than retirement income or as a distribution prior to termination of covered employment solely because such distribution is made to an employee who has at… Law text · (2)
• Pub. L. 109–280, §1104(c), inserted at end "An applicable voluntary early retirement incentive plan (as defined in section 457(e)(11)(D)(ii) of title 26) making payments or supplements described in section 457(e)(11)(D)(i) of title 26, and an applicable employment retention plan (as de… Law text · (2)
• Pub. L. 109–280, §906(a)(2)(A), 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) of title 26), a subdivision of an Indian tribal government (determined in accordance with se… Law text · (32)
• Pub. L. 109–280, §1106(a), added subpar. (G). Law text · (37)
• Pub. L. 109–280, §611(f), added par. (42). Law text · (42)

1997

• Pub. L. 105–72 added introductory provisions and cls. (i) and (ii), redesignated former cls. (ii) and (iii) as (iii) and (iv), respectively, and struck out former introductory provisions and cl. (i) which read as follows: "who is (i) registered as an investment adviser under the Inves… Law text · (38)

1996

• Pub. L. 104–290 temporarily inserted "or under the laws of any State" before "; (ii) is a bank,". See Effective and Termination Dates of 1996 Amendment note below. Law text · (38)

1991

• Pub. L. 102–89 added cl. (iii) at end of subpar. (A) and cl. (v) at end of subpar. (B). · (40), (B)

1990

• Pub. L. 101–508 added par. (41) which read as follows: "The term 'single-employer plan' means a plan which is not a multiemployer plan." · (41)

1989

• Pub. L. 101–239, §7891(a)(1), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text. · (14), (33), (36), (40)
• Pub. L. 101–239, §7881(m)(2)(D), inserted at end "The accrued benefit of an employee shall not be less than the amount determined under section 1054(c)(2)(B) of this title with respect to the employee's accumulated contribution." · (23)
• Pub. L. 101–239, §7871(b)(2), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the latest of— · (24)
• Pub. L. 101–239, §7894(a)(1)(A), substituted "Secretary of the Treasury" for "Secretary" in subcls. (I) to (III). · (33)
• Pub. L. 101–239, §7893(a), substituted "section 1301(b)(1)" for "section 1301(c)(1)". · (37)
• Pub. L. 101–239, §7894(a)(2)(A)(i), substituted "the Internal Revenue Code of 1986" for "such Code", which for purposes of codification was translated as "title 26" thus requiring no change in text. · (37)
• Pub. L. 101–239, §7894(a)(2)(A)(ii), (iii), inserted "of such Code" after "section 501(c)" in subcl. (I) and after "section 170(b)(1)(A)(ii)" in subcl. (II), which for purposes of codification was translated as "of title 26" thus requiring no change in text. · (37)
• Pub. L. 101–239, §7894(a)(3), substituted "mean, with respect to a plan, the calendar" for "mean with respect to a plan, calendar". · (39)
• Pub. L. 101–239, §7894(a)(4), added par. (41). · (41)

1987

• Pub. L. 100–202 added subpar. (F). · (37)

1986

• Pub. L. 99–509 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the later of— · (24)
• Pub. L. 99–514 repealed the amendment made by Pub. L. 99–272. See note below. · (37)
• Pub. L. 99–272, which, eff. Jan. 1, 1986, directed the substitution of "means a pension plan" for "means a plan" was repealed by Pub. L. 99–514, eff. Jan. 1, 1986. · (37)

1983

• Pub. L. 97–473 added par. (40). · (40)

1980

• Pub. L. 96–364, §409, redesignated existing provisions as subpar. (A), inserted exception for subpar. (B), substituted "(i)" for "(A)" and "(ii)" for "(B)", and added subpar. (B). · (2)
• Pub. L. 96–364, §305, inserted provisions respecting a trust described in section 501(c)(22) of title 26. · (14)
• Pub. L. 96–364, §407(a), substituted provisions defining "church plan" as a plan established and maintained (to the extent required in cl. (ii) of subpar. (B)) for employees or beneficiaries by a church, etc., exempt from tax under section 501 of title 26, for provisions defining "church… · (33)
• Pub. L. 96–364, §302(a), substantially revised definition of term "multiemployer plan" by, among other changes, restructuring subpar. (A), resulting in elimination of provisions covering amount of contributions and payment of benefits, and subpar. (B), resulting in elimination of provisi… · (37)