Bill H.R. 4280
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
- (m)(10) Pub. L. 98–397 added par. (10).
§ 401 Qualified pension, profit-sharing, and stock bonus plans
§ 402 Taxability of beneficiary of employees’ trust
§ 410 Minimum participation standards
- (a)(1)(A)(i) Pub. L. 98–397, § 202(a)(1), substituted “21” for “25”.
- (a)(1)(B)(ii) Pub. L. 98–397, § 202(a)(2), substituted “ ‘26’ for ‘21’ ” for “ ‘30’ for ‘25’ ”.
- (a)(5)(D) Pub. L. 98–397, § 202(d)(1), amended subpar. (D) generally.
- (a)(5)(E) Pub. L. 98–397, § 202(e)(1), added subpar. (E).
§ 411 Minimum vesting standards
- (a)(4)(A) Pub. L. 98–397, § 202(b), substituted “18” for “22”.
- (a)(6)(C) Pub. L. 98–397, § 202(c), substituted “5 consecutive 1-year breaks” for “1-year break”, in heading, and in text…
- (a)(6)(D) Pub. L. 98–397, § 202(d)(2), amended subpar. (D) generally.
- (a)(6)(E) Pub. L. 98–397, § 202(e)(2), added subpar. (E).
- (a)(7)(B)(i) Pub. L. 98–397, § 205(b), substituted “$3,500” for “$1,750”.
- (a)(7)(C) Pub. L. 98–397, § 202(f), substituted “5 consecutive 1-year breaks in service” for “any one-year break in service”.
- (a)(11) Pub. L. 98–397, § 205(a), added par. (11).
- (b)(3)(A) Pub. L. 98–397, § 202(e)(3), inserted “, determined without regard to section 410(a)(5)(E)”.
- (d)(6) Pub. L. 98–397, § 301(a)(1), designated existing provisions as subpar. (A) and added subpar. (B).
§ 414 Definitions and special rules
- (p) Pub. L. 98–397 added subsec. (p).
§ 417 Definitions and special rules for purposes of minimum survivor annuity requirements
- Enacted § 417
§ 6057 Annual registration, etc.
- (e) Pub. L. 98–397 inserted provision that such statement shall also include a notice to the participant of any benefits…