29 U.S.C. 1083: Minimum funding standards for single-employer defined benefit pension plans

2021

• Pub. L. 117–2, §9705(b), added par. (8). (American Rescue Plan Act of 2021) Law text · (c)
• Pub. L. 117–2, §9706(b)(2), inserted at end "Notwithstanding anything in this subclause, if the average of the first, second, or third segment rate for any 25-year period is less than 5 percent, such average shall be deemed to be 5 percent." (American Rescue Plan Act of 2021) Law text · (h)
• Pub. L. 117–58 amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages for each calendar year from 2020 to 2029 and for calendar years after 2029. (Infrastructure Investment and Jobs Act) Law text · (h)
• Pub. L. 117–2, §9706(b)(1), amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages for each calendar year from 2012 to 2023 and for calendar years after 2023. (American Rescue Plan Act of 2021) Law text · (h)
• Pub. L. 117–2, §9707(b), amended subsec. (m) generally. Prior to amendment, subsec. (m) set out special rules for community newspaper plans under which no participant has had the participant's accrued benefit increased after December 31, 2017. (American Rescue Plan Act of 2021) Law text · (m)

2019

• Pub. L. 116–94 added subsec. (m). (Further Consolidated Appropriations Act, 2020) Law text · (m)

2015

• Pub. L. 114–74 amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages for each calendar year from 2012 to 2020 and for calendar years after 2020. (Bipartisan Budget Act of 2015) Law text · (h)

2014

• Pub. L. 113–295, §221(a)(57)(C)(ii), struck out subpar. (A) designation and heading and struck out subpar. (B) which related to transition rule and availability of transition relief. Law text · (c)
• Pub. L. 113–159, §2003(d)(2), substituted "the valuation date for the plan year" for "the first day of the plan year". (Highway and Transportation Funding Act of 2014) Law text · (h)
• Pub. L. 113–159, §2003(b)(1), amended table generally. Prior to amendment, table related to applicable minimum and maximum percentages for each calendar year from 2012 to 2015 and for calendar years after 2015. (Highway and Transportation Funding Act of 2014) Law text · (h)
• Pub. L. 113–295, §221(a)(57)(D)(ii), struck out subpar. (G) which related to transition rule for plan years beginning in 2008 or 2009. Law text · (h)

2012

• Pub. L. 112–141, §40211(b)(1), added cl. (iv). (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (h)
• Pub. L. 112–141, §40211(b)(3)(A), inserted "and the averages determined under subparagraph (C)(iv)" after "subparagraph (C)". (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (h)

2010

• Pub. L. 111–192, §201(a)(3)(A), substituted "any shortfall amortization base which has not been fully amortized under this subsection" for "the shortfall amortization bases for such plan year and each of the 6 preceding plan years". (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (c)
• Pub. L. 111–192, §201(a)(1), added subpar. (D). (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (c)
• Pub. L. 111–192, §201(a)(2), added par. (7). (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (c)
• Pub. L. 111–192, §204(a), added subpar. (D). (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (f)
• Pub. L. 111–192, §201(a)(3)(B), added subpar. (F). (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (j)

2008

• Pub. L. 110–458, §101(b)(1)(A), amended subsec. (b) generally. Prior to amendment, text read as follows: "For purposes of this section, except as provided in subsection (i)(2) with respect to plans in at-risk status, the term 'target normal cost' means, for any plan year, the present v… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (b)
• Pub. L. 110–458, §202(a)(2), added cl. (i) and struck out former cl. (i). Prior to amendment, text read as follows: "Except as provided in clauses (iii) and (iv), in the case of plan years beginning after 2007 and before 2011, only the applicable percentage of the funding targ… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (c)
• Pub. L. 110–458, §202(a)(1), redesignated cl. (iv) as (iii) and struck out former cl. (iii). Prior to amendment, text read as follows: "Clause (i) shall not apply with respect to any plan year beginning after 2008 unless the shortfall amortization base for each of the preced… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (c)
• Pub. L. 110–458, §101(b)(1)(B), inserted "beginning" before "after 2008". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (c)
• Pub. L. 110–458, §202(a)(1), redesignated cl. (iv) as (iii). (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (c)
• Pub. L. 110–458, §101(b)(1)(C), inserted "for such year" after "beginning in 2007)". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (c)
• Pub. L. 110–458, §101(b)(1)(D), substituted "paragraph (3)" for "paragraph (2)". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (f)
• Pub. L. 110–458, §121(a), amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: "Any such averaging shall be adjusted for contributions and distributions (as provided by the Secretary of the Treasury)." (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (g)
• Pub. L. 110–458, §101(b)(1)(E), substituted "section 1055(g)(3)(B)(iii)(I) of this title for such month)" for "section 1055(g)(3)(B)(iii)(I) of this title) for such month" and "subparagraph (C)" for "subparagraph (B)". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (h)
• Pub. L. 110–458, §101(b)(1)(F)(i)(I), added subpar. (A) and struck out former subpar. (A) which read as follows: "the present value of all benefits which are expected to accrue or be earned under the plan during the plan year, determined using the additional actuarial assumptions… (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (i)
• Pub. L. 110–458, §101(b)(1)(F)(i)(II), substituted "the amount determined under subsection (b)(1)(A)(i) with respect to the plan for the plan year" for "the target normal cost (determined without regard to this paragraph) of the plan for the plan year". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (i)
• Pub. L. 110–458, §101(b)(1)(F)(ii), substituted "subparagraph (A)" for "subparagraph (A)(ii)" in concluding provisions. (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (i)
• Pub. L. 110–458, §101(b)(1)(G)(i), inserted last sentence. (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (j)
• Pub. L. 110–458, §101(b)(1)(G)(ii), (iii), substituted ", short years, and years with alternate valuation date" for "and short years" in heading and added cl. (iii). (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (j)
• Pub. L. 110–458, §101(b)(1)(H), struck out ", except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under this section" after "subsection (j)". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (k)