29 U.S.C. 1060: Multiple employer plans and other special rules

Created in 1974 by Public Law 93-406. Changed by 6 later laws. No bill we track in this Congress changes it.

6 other sections of the Code cite this one, including 29 U.S.C. 1002, 29 U.S.C. 1023, 29 U.S.C. 1024, 29 U.S.C. 1056, 29 U.S.C. 1304a.

1 part of federal rules cite it as their authority, written by Employee Benefits Security Administration, Department of Labor (1).

How it got hereLaws that created or changed it, newest first

2020Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act

2014Consolidated and Further Continuing Appropriations Act, 2015

2014Cooperative and Small Employer Charity Pension Flexibility Act

2008Worker, Retiree, and Employer Recovery Act of 2008

2006Pension Protection Act of 2006

1989Pub. L. 101-239

1974Pub. L. 93-406created it

29 U.S.C. 1060Multiple employer plans and other special rules

(a)Plan maintained by more than one employer

(b)Maintenance of plan of predecessor employer

(c)Plan maintained by controlled group of corporations

(d)Plan of trades or businesses under common control

(e)Special rules for eligible combined defined benefit plans and qualified cash or deferred arrangements

(f)Cooperative and small employer charity pension plans

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2020

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

2014

Pub. L. 113–97, §101, added subsec. (f). (Cooperative and Small Employer Charity Pension Flexibility Act) Law text · (f)
Pub. L. 113–235, §3(a)(1), added subpar. (C). (Consolidated and Further Continuing Appropriations Act, 2015) Law text · (f)
Pub. L. 113–235, §3(a)(2), substituted "subparagraph (B) and (C) of paragraph (1)" for "paragraph (1)(B)". (Consolidated and Further Continuing Appropriations Act, 2015) Law text · (f)
Pub. L. 113–97, §103(a), added par. (3). (Cooperative and Small Employer Charity Pension Flexibility Act) Law text · (f)

2008

Pub. L. 110–458, §109(c)(2)(A), 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 · (e)
Pub. L. 110–458, §109(c)(2)(B), struck out par. (3) and redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) related to nondiscrimination requirements for qualified cash or deferred arrangement. (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (e)

2006

Pub. L. 109–280, §903(b)(2)(A), inserted "and other special rules" after "plans" in section catchline. (Pension Protection Act of 2006) Law text
Pub. L. 109–280, §903(b)(1), added subsec. (e). (Pension Protection Act of 2006) Law text · (e)

1989

Pub. L. 101–239, §7894(c)(10), substituted "and (e)(3)(C) of such Code" for "and (e)(3)(C) of such code", which for purposes of codification was translated as "and (e)(3)(C) of title 26" thus requiring no change in text. · (c)
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. · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.