Pub. L. 96-364 Sep. 26, 1980

94 Stat. 1290 · Changed 13 sections of the Code

Bill H.R. 3904

§ 194A Contributions to employer liability trusts

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

  • (a)(2) Pub. L. 96–364, §§ 208(e), 410(b), inserted provisions relating to applicability to multiemployer plans and return of…
  • (a)(12) Pub. L. 96–364, § 208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV…

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

  • (g) Pub. L. 96–364 redesignated existing provisions as par. (1), inserted applicability to part 1 of subtitle E of title IV…

§ 411 Minimum vesting standards

  • (a) Pub. L. 96–364, § 206(1)–(4), in par. (3) added subpars. (E) and (F), and in par. (4) added subpar. (G).
  • (d)(6) Pub. L. 96–364, § 206(5), inserted reference to section 4281 of the Employee Retirement Income Security Act of 1974.

§ 412 Minimum funding standards

  • (a) Pub. L. 96–364, § 208(c), inserted provisions relating to plan years where multiemployer plan is in reorganization.
  • (b) Pub. L. 96–364, § 203(1), (2), struck out in pars. (2)(B)(ii), (iii), and (3)(B)(i) provisions respecting applicability…
  • § 412 Pub. L. 96–364, § 203(3), added subsecs. (j) and (k).

§ 413 Collectively bargained plans, etc.

  • (b)(6) Pub. L. 96–364 inserted provisions relating to withdrawal liability of employer.

§ 414 Definitions and special rules

  • (e) Pub. L. 96–364, § 407(b), substituted provisions defining “church plan” with respect to general requirements, exclusion…
  • (f) Pub. L. 96–364, § 207, substituted provisions setting forth definition, cases of common control, continuation of status…
  • (l) Pub. L. 96–364, § 208(a), substituted provisions relating to applicability to multiemployer plans subject to title IV…

§ 418E Insolvent plans

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(22) Pub. L. 96–364 added par. (22).

§ 3304 Approval of State laws

  • (a)(15) Pub. L. 96–364 inserted provisions relating to applicability to any pension, retirement or retired pay, annuity, or…

§ 4971 Taxes on failure to meet minimum funding standards

  • (c)(1) Pub. L. 96–364, § 204(1), substituted “last two sentences” for “last sentence”.
  • (d) Pub. L. 96–364, § 204(2), inserted provisions relating to a multiemployer plan in reorganization.

§ 4975 Tax on prohibited transactions

  • (d)(14) (d)(15) Pub. L. 96–364, § 208(b), added pars. (14) and (15).
  • (e)(9) Pub. L. 96–364, § 209(b), added par. (9).

§ 6511 Limitations on credit or refund