# Pub. L. 111-192: changes to the Internal Revenue Code

2010-06-25, 124 Stat. 1290. Source: <https://www.govinfo.gov/link/plaw/111/public/192>.

## Legislative history

- Bill: [H.R. 3962](https://www.congress.gov/bill/111th-congress/house-bill/3962)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

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

- § 430(c)(1): Pub. L. 111–192, § 201(b)(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”.
- § 430(c)(2)(D): Pub. L. 111–192, § 201(b)(1), added subpar. (D).
- § 430(c)(7): Pub. L. 111–192, § 201(b)(2), added par. (7).
- § 430(f)(3)(D): Pub. L. 111–192, § 204(b), added subpar. (D).
- § 430(j)(3)(F): Pub. L. 111–192, § 201(b)(3)(B), added subpar. (F).

## § 431: Minimum funding standards for multiemployer plans

- § 431(b)(8): Pub. L. 111–192 added par. (8).

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

- § 436(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 Oct. 1, 2010.

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(l)(22): Pub. L. 111–192, § 103(a)(1), added par. (22).
- § 6103(p)(4): Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
- § 6103(p)(4)(F)(ii): Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.