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PART I⁠—PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. — Front Matter

Chap.Sec.
A.General rule.
B.Special rules.
C.Insolvent plans.
D.Treatment of welfare benefit funds.
E.Treatment of transfers to retiree health accounts. 1 1  Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.

Editorial Notes

Amendments

2018⁠—Pub. L. 115–141, div. U, title IV, § 401(a)(95), Mar. 23, 2018, 132 Stat. 1188, substituted “Insolvent plans” for “Special rules for multiemployer plans” in heading for subpart C.

2014⁠—Pub. L. 113–235, div. O, title I, § 108(b)(3)(D), Dec. 16, 2014, 128 Stat. 2789, which directed amendment of the table of subparts for part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 by striking the heading and inserting “insolvent plans”, could not be executed as it did not specify the subpart to be amended.

1984⁠—Pub. L. 98–369, div. A, title V, § 511(d), July 18, 1984, 98 Stat. 862, added heading for subpart D.

1980⁠—Pub. L. 96–364, title II, § 202(b), Sept. 26, 1980, 94 Stat. 1285, added heading for subpart C.