26 USC Subtitle A, CHAPTER 1, Subchapter D, PART III, Subpart A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter D-Deferred Compensation, Etc.PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONSSubpart A-Minimum Funding Standards for Pension Plans

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Subpart A-Minimum Funding Standards for Pension Plans

Sec.

430.

Minimum funding standards for single-employer defined benefit pension plans.

431.

Minimum funding standards for multiemployer plans.¹

432.

Additional funding rules for multiemployer plans in endangered status or critical status.

Amendment of Analysis

For termination of amendment by section 221(c) of Pub. L. 109–280, see Effective and Termination Dates of 2006 Amendment note set out under section 412 of this title.

Amendments

2006- Pub. L. 109–280, title II, §§212(d), 221(c), Aug. 17, 2006, 120 Stat. 917 , 919, temporarily added item 432. See Effective and Termination Dates of 2006 Amendment note set out under section 412 of this title.

¹ Editorially supplied. Section 431 added by Pub. L. 109–280 without corresponding amendment of subpart analysis.