29 U.S.C. 1108: Exemptions from prohibited transactions

2022

• Pub. L. 117–328, §606(b)(3), substituted "January 1, 2033" for "January 1, 2026" and "(as in effect on December 29, 2022)" for "(as in effect on July 31, 2015)". (Consolidated Appropriations Act, 2023) Law text · (b)
• Pub. L. 117–328, §113(d), added par. (21). (Consolidated Appropriations Act, 2023) Law text · (b)

2020

• Pub. L. 116–260 designated existing provisions as subpar. (A) and added subpar. (B). (Consolidated Appropriations Act, 2021) Law text · (b)

2019

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

2015

• Pub. L. 114–41 substituted "January 1, 2026" for "January 1, 2022" and "July 31, 2015" for "July 6, 2012". The latter substitution was executed to reflect the probable intent of Congress notwithstanding an extra closing quotation mark in the directory language. (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (b)

2012

• Pub. L. 112–141 substituted "January 1, 2022" for "January 1, 2014" and "July 6, 2012" for "August 17, 2006". (Moving Ahead for Progress in the 21st Century Act" or the "MAP-21) Law text · (b)

2008

• Pub. L. 110–458, §106(b)(1), struck out "or less" after "deviate by more". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (b)
• Pub. L. 110–458, §106(a)(1)(A), substituted "subsection (b)(14)(A)(ii)" for "subsection (b)(14)(B)(ii)". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (g)
• Pub. L. 110–458, §106(a)(1)(B), substituted "fiduciary adviser" for "financial adviser". (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (g)
• Pub. L. 110–458, §106(a)(1)(C), substituted "a participant" for "the participant" in introductory and concluding provisions and "subsection (b)(4)" for "section 1108(b)(4) of this title" in cl. (ii). (Worker, Retiree, and Employer Recovery Act of 2008) Law text · (g)

2006

• Pub. L. 109–280, §108(a)(11), formerly §107(a)(11), as renumbered by Pub. L. 111–192, substituted "August 17, 2006" for "October 22, 2004". (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §601(a)(1), added par. (14). (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §611(a)(1), (c)(1), (d)(1), (e)(1), (g)(1), added pars. (15) to (19). (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §612(a), added par. (20). (Pension Protection Act of 2006) Law text · (b)
• Pub. L. 109–280, §601(a)(2), added subsec. (g). (Pension Protection Act of 2006) Law text · (g)

2004

• Pub. L. 108–357 substituted "October 22, 2004" for "April 10, 2004". (American Jobs Creation Act of 2004) Law text · (b)
• Pub. L. 108–218 substituted "January 1, 2014" for "January 1, 2006" and "April 10, 2004" for "December 17, 1999". (Pension Funding Equity Act of 2004) Law text · (b)

2001

• Pub. L. 107–16 added subpar. (C). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (d)

1999

• Pub. L. 106–170 substituted "made before January 1, 2006" for "in a taxable year beginning before January 1, 2001" and "December 17, 1999" for "January 1, 1995". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (b)

1997

• Pub. L. 105–34 amended subsec. (d) generally, substituting present provisions for provisions exempting transactions involving an owner-employee, a member of the family, or a corporation controlled by any such owner-employee through the ownership, directly or indirectly, of 50 percent o… (Taxpayer Relief Act of 1997) Law text · (d)

1996

• Pub. L. 104–188 inserted at end "A loan made by a plan shall not fail to meet the requirements of the preceding sentence by reason of a loan repayment suspension described under section 414(u)(4) of title 26." (Small Business Job Protection Act of 1996) Law text · (b)

1994

• Pub. L. 103–465 substituted "2001" for "1996" and "1995" for "1991". · (b)

1990

• Pub. L. 101–508 added par. (13). · (b)

1989

• Pub. L. 101–239, §7881(l)(5), added par. (12). · (b)
• Pub. L. 101–239, §7891(a)(1), in last sentence, substituted "section 401(c)(3) of the Internal Revenue Code of 1986" for "section 401(c)(3) of the Internal Revenue Code of 1954", which for purposes of codification was translated as "section 401(c)(3) of title 26" thus requiring no chan… · (d)
• Pub. L. 101–239, §7891(a)(2), in last sentence, substituted "section 408 of the Internal Revenue Code of 1986" for "section 408 of the Internal Revenue Code of 1954" and "section 408(c) of the Internal Revenue Code of 1986" for "section 408(c) of such Code" which for purposes of codification were t… · (d)
• Pub. L. 101–239, §7894(e)(4)(A), in last sentence, substituted "individual retirement account or individual retirement annuity described in section 408 of title 26 or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984)" for "individual… · (d)

1986

• Pub. L. 99–514, §1114(b)(15)(B), substituted "highly compensated employees (within the meaning of section 414(q) of title 26)" for "highly compensated employees, officers, or shareholders". · (b)
• Pub. L. 99–514, §1898(i)(1), struck out "(a)," before "(b)," in introductory provisions. · (d)

1982

• Pub. L. 97–354 substituted "section 1379 of title 26 as in effect on the day before the date of the enactment of the Subchapter S Revision Act of 1982" for "section 1379 of title 26". · (d)

1980

• Pub. L. 96–364, §308(a), added pars. (10) and (11). · (b), (11)
• Pub. L. 96–364, §308(b), added subsec. (f). · (f)