Bill H.R. 3108 · Conference report H. Rept. 108-457 · Bluebook JCT general explanation (2005)
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- (a)(1) Pub. L. 108–218 added subpar. (F).
§ 412 Minimum funding standards
- (b) Pub. L. 108–218, § 101(b)(1)(C), inserted “or (III)” after “subclause (II)”.
- (b) Pub. L. 108–218, § 101(b)(1)(A), (B), added subcl. (II), redesignated former subcl. (II) as (III), and, in subcl.…
- (b) Pub. L. 108–218, § 104(b), added subpar. (F).
- § 412 Pub. L. 108–218, § 101(b)(2), added subcl. (IV).
- § 412 Pub. L. 108–218, § 102(b), added par. (12).
- § 412 Pub. L. 108–218, § 101(b)(3), amended heading and text of par. (7) generally, substituting provisions relating to…
§ 415 Limitations on benefits and contribution under qualified plans
- (b)(2)(E)(ii) Pub. L. 108–218 inserted before period at end “, except that in the case of plan years beginning in 2004 or 2005, ‘5.5…
§ 420 Transfers of excess pension assets to retiree health accounts
- (b) Pub. L. 108–218 substituted “2013” for “2005”.
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(15)(A) Pub. L. 108–218, § 206(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “Insurance…
- (c)(15)(C) Pub. L. 108–218, § 206(b), inserted before period at end “, except that in applying section 831(b)(2)(B)(ii) for…
§ 807 Rules for certain reserves
- (a)(2)(B) (b)(1)(B) Pub. L. 108–218, § 205(b)(1), struck out “the sum of (i)” before “the amount” and struck out “plus (ii) any excess…
- (d)(1) Pub. L. 108–218, § 205(b)(2)(A), substituted “paragraph (6)” for “section 809(b)(4)(B)” in concluding provisions.
- (d) Pub. L. 108–218, § 205(b)(2)(B), added par. (6).
§ 808 Policyholder dividends deduction
- (c) Pub. L. 108–218 reenacted heading without change and amended text generally. Prior to amendment, text read as follows:
§ 812 Definition of company’s share and policyholder’s share
- (b) Pub. L. 108–218 substituted “section 808” for “sections 808 and 809”.
§ 817 Treatment of variable contracts
- (c) Pub. L. 108–218, in introductory provisions, struck out “(other than section 809)” after “For purposes of this part”.
§ 831 Tax on insurance companies other than life insurance companies
- (b)(2)(A)(i) Pub. L. 108–218, § 206(d), struck out “exceed $350,000 but” after “taxable year”.
- (c) (d) Pub. L. 108–218, § 206(c), added subsec. (c) and redesignated former subsec. (c) as (d).
§ 842 Foreign companies carrying on insurance business
- (c) Pub. L. 108–218 redesignated par. (4) as (3) and struck out heading and text of former par. (3). Text read as follows…