Pub. L. 113-97 Apr. 7, 2014

128 Stat. 1136 · Changed 10 sections of the Code

Bill H.R. 4275 · Bluebook JCT general explanation (2017)

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (a)(29) Pub. L. 113–97, § 202(c)(3)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”.
  • (a)(32)(A) Pub. L. 113–97, § 202(c)(5)(A), substituted “430(j)(4) or 433(f)(5)” for “430(j)(4)” in two places.
  • (a)(32)(C) Pub. L. 113–97, § 202(c)(5)(B), substituted “430(j)(3) or 433(f) by reason of section 430(j)(4)(A) or 433(f)(5)…
  • (a)(33)(C) Pub. L. 113–97, § 202(c)(4), substituted “multiemployer plans or CSEC plans” for “multiemployer plans”.

§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

  • (o)(8) Pub. L. 113–97 added par. (8).

§ 412 Minimum funding standards

  • (a)(2)(A) Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”.
  • (a)(2)(D) Pub. L. 113–97, § 202(c)(1), added subpar. (D).
  • (b)(1) Pub. L. 113–97, § 202(c)(2)(B), substituted “430(j) or under section 433(f)” for “430(j)”.
  • (c)(1)(A)(i) Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan, 10 percent” for “multiemployer plan, 10…
  • (c)(1)(B)(i) Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”.
  • (c)(1)(B)(iii) Pub. L. 113–97, § 202(c)(2)(C), added cl. (iii).
  • (c)(4)(A)(i) Pub. L. 113–97, § 202(c)(2)(D), substituted “under paragraph (1) or for granting an extension under section 433(d)” for…
  • (c)(4)(B) Pub. L. 113–97, § 202(c)(2)(E), substituted “waiver under this subsection or an extension under 433(d)” for “waiver…
  • (c)(4)(B)(i)(I) Pub. L. 113–97, § 202(c)(2)(F), substituted “waiver, modification, or extension” for “waiver or modification”.
  • (c)(4)(C) Pub. L. 113–97, § 202(c)(2)(G), substituted “waivers or extensions” for “waivers” in heading.
  • (c)(4)(C)(i)(I) Pub. L. 113–97, § 202(c)(2)(I), substituted “or the accumulated funding deficiency under section 433, whichever is…
  • (c)(4)(C)(i)(II) Pub. L. 113–97, § 202(c)(2)(J), substituted “430(e)(2) or 433(b)(2)(C), whichever is applicable, and” for “430(e)(2),”.
  • (c)(4)(C)(i)(III) Pub. L. 113–97, § 202(c)(2)(K), added subcl. (III).
  • (c)(4)(C)(ii) Pub. L. 113–97, § 202(c)(2)(L), substituted “for waivers or extensions with respect to” for “for waivers of”.
  • (c)(4)(C)(ii) Pub. L. 113–97, § 202(c)(2)(G), substituted “waivers or extensions” for “waivers” in heading.
  • (c)(7)(A) Pub. L. 113–97, § 202(c)(2)(H), substituted “section 431(d) or section 433(d)” for “section 431(d)”.
  • (d)(2) Pub. L. 113–97, § 202(c)(2)(H), substituted “section 431(d) or section 433(d)” for “section 431(d)” in concluding…
  • (d)(2) Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan, any extension” for “multiemployer plan…

§ 413 Collectively bargained plans, etc.

  • (d) Pub. L. 113–97 added subsec. (d).

§ 414 Definitions and special rules

  • (y) Pub. L. 113–97, § 201, added subsec. (y).
  • (y)(3) Pub. L. 113–97, § 203(a), added par. (3).

§ 420 Transfers of excess pension assets to retiree health accounts

  • (e)(5) Pub. L. 113–97 substituted “sections 430 and 433” for “section 430” in heading and text.

§ 433 Minimum funding standards for CSEC plans

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

  • (a) Pub. L. 113–97 substituted “single-employer plan (other than a CSEC plan)” for “single-employer plan”.

§ 4971 Taxes on failure to meet minimum funding standards

  • (a)(3) Pub. L. 113–97, § 202(c)(8)(A), added par. (3).
  • (b) Pub. L. 113–97, § 202(c)(8)(B)(ii), which directed substitution of “minimum required contribution, accumulated funding…
  • (b)(3) Pub. L. 113–97, § 202(c)(8)(B)(i), added par. (3).
  • (c)(2) Pub. L. 113–97, § 202(c)(8)(C)(i), substituted “accumulated funding deficiency or CSEC accumulated funding deficiency”…
  • (c)(3) Pub. L. 113–97, § 202(c)(8)(C)(ii), substituted “accumulated funding deficiency, CSEC accumulated funding deficiency…
  • (c)(5) Pub. L. 113–97, § 202(c)(8)(C)(iii), added par. (5).
  • (d)(1) Pub. L. 113–97, § 202(c)(8)(D), substituted “accumulated funding deficiency, CSEC accumulated funding deficiency, or…
  • (f)(1) Pub. L. 113–97, § 202(c)(8)(E)(i), substituted “430(j)(4) or 433(f)” for “430(j)(4)” in introductory provisions.
  • (f)(1)(B) Pub. L. 113–97, § 202(c)(8)(E)(ii), substituted “430(j) or 433(f), whichever is applicable” for “430(j)”.
  • (f)(3)(A) Pub. L. 113–97, § 202(c)(8)(E)(iii), substituted “430(j) or 433(f), whichever is applicable” for “412(m)(5)”.
  • (h) (i) Pub. L. 113–97, § 202(c)(9), added subsec. (h) and redesignated former subsec. (h) as (i).

§ 6059 Periodic report of actuary

  • (b)(2) Pub. L. 113–97, § 202(c)(10)(A), substituted “430, the accumulated funding deficiency under section 433,” for “430,”.
  • (b)(3)(B) Pub. L. 113–97, § 202(c)(10)(B), substituted “430(h)(1), 431(c)(3), or 433(c)(3)” for “430(h)(1) or 431(c)(3)”.