§ 1309. Portability assistance

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1974

   Employee Retirement Income Security Act of 1974

   Pub. L. 93–406 title IV § 4009 · 88 Stat. 829

   Enacted · 29 U.S.C. § 1309

   Pub. L. 93–406, title IV, § 4009, Sept. 2, 1974, 88 Stat. 1014

   Source evidence

   Code source credit
   Pub. L. 93–406, title IV, § 4009, Sept. 2, 1974, 88 Stat. 1014

   Enacted provision · exact public law section
   Sec. 4009. portability assistance The corporation shall provide advice and assistance to 29 USC 1309. individuals with respect to evaluating the economic desirability of establishing individual retirement accounts or other forms of individual retirement savings for which a deduction is allowable under section 219 of the Internal Revenue Code of 1954 and with respect to evaluating Ante, p. 958. the desirability, in particular cases, of transferring amounts representing an employee’s interest in a qualified plan to such an account upon the employee’s separation from service with an employer.

2. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7891(a)(1) · 103 Stat. 2106

   Substituted · 29 U.S.C. § 1309

   Pub. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

   Source evidence

   Code amendment note
   Pub. L. 101–239 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

   Enacted provision · exact public law section
   (1) Titles I, III, and IV of ERISA (other than sections 3(37)(E), 29 USC 1001 et seq. 301(a)(7), and 308, the last sentence of section 408(d), and sections 414(c), 4001(a)(3)(ii), and 4303) are each amended by striking “Internal Revenue Code of 1954” each place it appears and inserting “Internal Revenue Code of 1986”.

   Effective date note
   Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

2 of 2 references resolved to an enrolled provision