Pub. L. 111-192 Jun. 25, 2010

124 Stat. 1290 · Changed 4 sections of the Code

Bill H.R. 3962 · Bluebook JCT general explanation (2011)

§ 430 Minimum funding standards for single-employer defined benefit pension plans

  • (c)(1) Pub. L. 111–192, § 201(b)(3)(A), substituted “any shortfall amortization base which has not been fully amortized under…
  • (c)(2)(D) Pub. L. 111–192, § 201(b)(1), added subpar. (D).
  • (c)(7) Pub. L. 111–192, § 201(b)(2), added par. (7).
  • (f)(3)(D) Pub. L. 111–192, § 204(b), added subpar. (D).
  • (j)(3)(F) Pub. L. 111–192, § 201(b)(3)(B), added subpar. (F).

§ 431 Minimum funding standards for multiemployer plans

  • (b)(8) Pub. L. 111–192 added par. (8).

§ 436 Funding-based limits on benefits and benefit accruals under single-employer plans

  • (j)(3) Pub. L. 111–192 added par. (3) relating to a special rule for plan years beginning on or after Oct. 1, 2008, and before…

§ 6103 Confidentiality and disclosure of returns and return information

  • (l)(22) Pub. L. 111–192, § 103(a)(1), added par. (22).
  • (p)(4) Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.