United States Code

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

Subpart

General rule.

Special rules.

Insolvent plans.

Treatment of welfare benefit funds.

Treatment of transfers to retiree health accounts.¹

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.

¹ Editorially supplied. Subpart E of part I added by Pub. L. 101–508 without corresponding amendment of part analysis.