# Pub. L. 113-97: changes to the Internal Revenue Code 2014-04-07, 128 Stat. 1136. Source: . ## Legislative history - Bill: [H.R. 4275](https://www.congress.gov/bill/113th-congress/house-bill/4275) - Bluebook: [JCT general explanation (2017)](https://www.govinfo.gov/app/details/CPRT-114JPRT93497) ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(a)(29): Pub. L. 113–97, § 202(c)(3)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”. - § 401(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. - § 401(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), respectively” for “430(j)(3) by reason of section 430(j)(4)(A) thereof”. - § 401(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 - § 404(o)(8): Pub. L. 113–97 added par. (8). ## § 412: Minimum funding standards - § 412(a)(2)(A): Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”. - § 412(a)(2)(D): Pub. L. 113–97, § 202(c)(1), added subpar. (D). - § 412(b)(1): Pub. L. 113–97, § 202(c)(2)(B), substituted “430(j) or under section 433(f)” for “430(j)”. - § 412(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 percent”. - § 412(c)(1)(B)(i): Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan” for “multiemployer plan”. - § 412(c)(1)(B)(iii): Pub. L. 113–97, § 202(c)(2)(C), added cl. (iii). - § 412(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 “under paragraph (1)”. - § 412(c)(4)(B): Pub. L. 113–97, § 202(c)(2)(E), substituted “waiver under this subsection or an extension under 433(d)” for “waiver under this subsection” in introductory provisions. - § 412(c)(4)(B)(i)(I): Pub. L. 113–97, § 202(c)(2)(F), substituted “waiver, modification, or extension” for “waiver or modification”. - § 412(c)(4)(C): Pub. L. 113–97, § 202(c)(2)(G), substituted “waivers or extensions” for “waivers” in heading. - § 412(c)(4)(C)(i)(I): Pub. L. 113–97, § 202(c)(2)(I), substituted “or the accumulated funding deficiency under section 433, whichever is applicable,” for “and” at end. - § 412(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),”. - § 412(c)(4)(C)(i)(III): Pub. L. 113–97, § 202(c)(2)(K), added subcl. (III). - § 412(c)(4)(C)(ii): Pub. L. 113–97, § 202(c)(2)(L), substituted “for waivers or extensions with respect to” for “for waivers of”. - § 412(c)(4)(C)(ii): Pub. L. 113–97, § 202(c)(2)(G), substituted “waivers or extensions” for “waivers” in heading. - § 412(c)(7)(A): Pub. L. 113–97, § 202(c)(2)(H), substituted “section 431(d) or section 433(d)” for “section 431(d)”. - § 412(d)(2): Pub. L. 113–97, § 202(c)(2)(H), substituted “section 431(d) or section 433(d)” for “section 431(d)” in concluding provisions. - § 412(d)(2): Pub. L. 113–97, § 202(c)(2)(A), substituted “multiemployer plan or a CSEC plan, any extension” for “multiemployer plan, any extension” in concluding provisions. ## § 413: Collectively bargained plans, etc. - § 413(d): Pub. L. 113–97 added subsec. (d). ## § 414: Definitions and special rules - § 414(y): Pub. L. 113–97, § 201, added subsec. (y). - § 414(y)(3): Pub. L. 113–97, § 203(a), added par. (3). ## § 420: Transfers of excess pension assets to retiree health accounts - § 420(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 - Enacted 26 U.S.C. § 433. ## § 436: Funding-based limits on benefits and benefit accruals under single-employer plans - § 436(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 - § 4971(a)(3): Pub. L. 113–97, § 202(c)(8)(A), added par. (3). - § 4971(b): Pub. L. 113–97, § 202(c)(8)(B)(ii), which directed substitution of “minimum required contribution, accumulated funding deficiency, or CSEC accumulated funding deficiency” for “minimum required contributions or accumulated funding deficiency”, was executed by making the substitution for “minimum required contribution or accumulated funding deficiency” in concluding provisions, to reflect the probable intent of Congress. - § 4971(b)(3): Pub. L. 113–97, § 202(c)(8)(B)(i), added par. (3). - § 4971(c)(2): Pub. L. 113–97, § 202(c)(8)(C)(i), substituted “accumulated funding deficiency or CSEC accumulated funding deficiency” for “accumulated funding deficiency” in two places. - § 4971(c)(3): Pub. L. 113–97, § 202(c)(8)(C)(ii), substituted “accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution” for “accumulated funding deficiency or unpaid minimum required contribution” in two places in introductory provisions. - § 4971(c)(5): Pub. L. 113–97, § 202(c)(8)(C)(iii), added par. (5). - § 4971(d)(1): Pub. L. 113–97, § 202(c)(8)(D), substituted “accumulated funding deficiency, CSEC accumulated funding deficiency, or unpaid minimum required contribution” for “accumulated funding deficiency or unpaid minimum required contribution”. - § 4971(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. - § 4971(f)(1)(B): Pub. L. 113–97, § 202(c)(8)(E)(ii), substituted “430(j) or 433(f), whichever is applicable” for “430(j)”. - § 4971(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)”. - § 4971(h), § 4971(i): Pub. L. 113–97, § 202(c)(9), added subsec. (h) and redesignated former subsec. (h) as (i). ## § 6059: Periodic report of actuary - § 6059(b)(2): Pub. L. 113–97, § 202(c)(10)(A), substituted “430, the accumulated funding deficiency under section 433,” for “430,”. - § 6059(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)”.