§ 1461. Effective date; special rules

Footnotes

1. 1 See References in Text note below.

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 § 4402 · 88 Stat. 829

   Enacted · 29 U.S.C. § 1461

   Pub. L. 93–406, title IV, § 4402, formerly § 4082, Sept. 2, 1974, 88 Stat. 1034

   Target inherited from the preceding amendment note.

   Source evidence

   Code source credit
   Pub. L. 93–406, title IV, § 4402, formerly § 4082, Sept. 2, 1974, 88 Stat. 1034

   Enacted provision · exact public law section
   Sec. 4082. effective date; special rules (a) The provisions of this title take effect on the date of 29 USC 1381. enactment of this Act. (b) Notwithstanding the provisions of subsection (a), the corporation shall pay benefits guaranteed under this title with respect to any plan— (1) which is not a multiemployer plan, (2) which terminates after June 30, 1974, and before the date of enactment of this Act, (3) to which section 4021 would apply if that section were effective Ante, p. 1014. beginning on July 1, 1974, and (4) with respect to which a notice is filed with the Secretary of Labor and received by him not later than 10 days after the date of enactment of this Act, except that, for reasonable cause shown, such notice may be filed with the Secretary of Labor and received by him not later than October 31, 1974, stating that the plan is a plan described in paragraphs (1), (2), and (3). The corporation shall not pay benefits guaranteed under this title with respect to a plan described in the preceding sentence unless the corporation finds substantial evidence that the plan was terminated for a reasonable business purpose and not for the purpose of obtaining the payment of benefits by the corporation under this title or for the purpose of avoiding the liability which might be imposed under subtitle D if the plan terminated on or after the date of enactment of Ante, p. 1029. this Act. The provisions of subtitle D do not apply in the case of such a plan which terminates before the date of enactment of this Act. For purposes of determining whether a plan is a plan described in paragraph (2), the provisions of section 4048 shall not apply, but the corporation shall make the determination on the basis of the date on which benefits ceased to accrue or on any other reasonable basis consistent with the purposes of this subsection. (c) (1) Except as provided in paragraphs (2), (3), and (4), the corporation shall not pay benefits guaranteed under this title with respect to a multiemployer plan which terminates before January 1, 1978. Whenever the corporation exercises the authority granted under Notice to congressional committees. paragraph (2) or (3), the corporation shall notify the Committee on Education and Labor and the Committee on Ways and Means of the House of Representatives, and the Committee on Labor and Public Welfare and the Committee on Finance of the Senate. (2) The corporation may, in its discretion, pay benefits guaranteed under this title with respect to a multiemployer plan which terminates after the date of enactment of this Act and before January 1, 1978, if— (A) the plan was maintained during the 60 months immediately preceding the date on which the plan terminates, and (B) the corporation determines that the payment by the corporation of benefits guaranteed under this title with respect to that plan will not jeopardize the payments the corporation anticipates it may be required to make in connection with benefits guaranteed under this title with respect to multiemployer plans which terminate after December 31, 1977. (3) Notwithstanding any provision of section 4021 or 4022 which Ante, pp. 1014, 1016. would prevent such payments, the corporation, in carrying out its authority under paragraph (2), may pay benefits guaranteed under this title with respect to a multiemployer plan described in paragraph (2) in any case in which those benefits would otherwise not be payable if— (A) the plan has been in effect for at least 5 years, (B) the plan has been in substantial compliance with the funding requirements for a qualified plan with respect to the employees and former employees in those employment units on the basis of which the participating employers have contributed to the plan for the preceding 5 years, and (C) the participating employers and employee organization or organizations had no reasonable recourse other than termination. (4) If the corporation determines, under paragraph (2) or (3), that it will pay benefits guaranteed under this title with respect to a multiemployer plan which terminates before January 1, 1978, the corporation— (A) may establish requirements for the continuation of payments which commenced before January 2, 1974, with respect to retired participants under the plan, (B) may not, notwithstanding any other provision of this title, make payments with respect to any participant under such a plan who, on January 1, 1974, was receiving payment of retirement benefits, in excess of the amounts and rates payable with respect to such participant on that date, (C) may not make any payments with respect to benefits guaranteed under this title in connection with such a plan which are derived, directly or indirectly, from amounts borrowed under section 4005(c), and Ante, p. 1009. (D) shall review from time to time payments made under the authority granted to it by paragraphs (2) and (3), and reduce or terminate such payments to the extent necessary to avoid jeopardizing the ability of the corporation to make payments of benefits guaranteed under this title in connection with multiemployer plans which terminate after December 31, 1977, without increasing premium rates for such plans.

2. 1977

   Pub. L. 95–214 § 1(a)(1) · 91 Stat. 1501

   Substituted · 29 U.S.C. § 1461(c)(1)

   Pub. L. 95–214, § 1(a)(1), substituted “July 1, 1979” for “January 1, 1978”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 95–214, § 1(a)(1), substituted “July 1, 1979” for “January 1, 1978”.

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

3. 1977

   Pub. L. 95–214 § 1(a)(2) · 91 Stat. 1501

   Substituted · 29 U.S.C. § 1461(c)(2)

   Pub. L. 95–214, § 1(a)(2), substituted “July 1, 1979” for “January 1, 1978” in provisions preceding subpar. (A)

   Source evidence

   Code amendment note
   Subsec. (c)(2). Pub. L. 95–214, § 1(a)(2), substituted “July 1, 1979” for “January 1, 1978” in provisions preceding subpar. (A).

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

4. 1977

   Pub. L. 95–214 § 1(a)(3) · 91 Stat. 1501

   Substituted · 29 U.S.C. § 1461(c)(2)(B)

   Pub. L. 95–214, § 1(a)(3), substituted “June 30, 1979” for “December 31, 1977”

   Source evidence

   Code amendment note
   Subsec. (c)(2)(B). Pub. L. 95–214, § 1(a)(3), substituted “June 30, 1979” for “December 31, 1977”.

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

5. 1977

   Pub. L. 95–214 § 1(a)(4) · 91 Stat. 1501

   Substituted · 29 U.S.C. § 1461(c)(4)

   Pub. L. 95–214, § 1(a)(4), substituted “July 1, 1979” for “January 1, 1978” in provisions preceding subpar. (A)

   Source evidence

   Code amendment note
   Subsec. (c)(4). Pub. L. 95–214, § 1(a)(4), substituted “July 1, 1979” for “January 1, 1978” in provisions preceding subpar. (A).

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

6. 1977

   Pub. L. 95–214 § 1(a)(5) · 91 Stat. 1501

   Substituted · 29 U.S.C. § 1461(c)(4)(D)

   Pub. L. 95–214, § 1(a)(5), substituted “June 30, 1979” for “December 31, 1977”

   Source evidence

   Code amendment note
   Subsec. (c)(4)(D). Pub. L. 95–214, § 1(a)(5), substituted “June 30, 1979” for “December 31, 1977”.

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

7. 1977

   Pub. L. 95–214 § 1(b) · 91 Stat. 1501

   Added · 29 U.S.C. § 1461(d); 29 U.S.C. § 1461(e)

   Pub. L. 95–214, § 1(b), added subsecs. (d) and (e)

   Source evidence

   Code amendment note
   Subsecs. (d), (e). Pub. L. 95–214, § 1(b), added subsecs. (d) and (e).

   Enacted provision · exact public law section
   (1) by striking “January 1, 1978” in paragraph (1) and substituting “July 1, 1979”;

8. 1979

   Pub. L. 96–24 § 1(1) · 93 Stat. 70

   Substituted · 29 U.S.C. § 1461(c)(1)

   Pub. L. 96–24, § 1(1), substituted “May 1, 1980” for “July 1, 1979”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 96–24, § 1(1), substituted “May 1, 1980” for “July 1, 1979”.

   Enacted provision · exact public law section
   (1) by striking “July 1, 1979” in paragraphs (1), (2), and (4) and substituting “May 1, 1980” in each such paragraph; and

9. 1979

   Pub. L. 96–24 § 1(1) · 93 Stat. 70

   1. Substituted · 29 U.S.C. § 1461(c)(2)

      Pub. L. 96–24, § 1(1), (2), substituted “May 1, 1980” for “July 1, 1979” in subpar. (B)

   2. Substituted · 29 U.S.C. § 1461(c)(2)

      Pub. L. 96–24, § 1(1), (2), substituted “April 30, 1980” for “June 30, 1979” in subpar. (B)

   Source evidence

   Code amendment note
   Subsec. (c)(2). Pub. L. 96–24, § 1(1), (2), substituted “May 1, 1980” for “July 1, 1979” in provisions preceding subpar. (A) and “April 30, 1980” for “June 30, 1979” in subpar. (B).

   Enacted provision · exact public law section
   (1) by striking “July 1, 1979” in paragraphs (1), (2), and (4) and substituting “May 1, 1980” in each such paragraph; and

10. 1979

    Pub. L. 96–24 § 1(1) · 93 Stat. 70

    1. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–24, § 1(1), (2), substituted “May 1, 1980” for “July 1, 1979” in subpar. (D)

    2. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–24, § 1(1), (2), substituted “April 30, 1980” for “June 30, 1979” in subpar. (D)

    Source evidence

    Code amendment note
    Subsec. (c)(4). Pub. L. 96–24, § 1(1), (2), substituted “May 1, 1980” for “July 1, 1979” in provisions preceding subpar. (A) and “April 30, 1980” for “June 30, 1979” in subpar. (D).

    Enacted provision · exact public law section
    (1) by striking “July 1, 1979” in paragraphs (1), (2), and (4) and substituting “May 1, 1980” in each such paragraph; and

11. 1980

    Pub. L. 96–239 § 1(1) · 94 Stat. 341

    Substituted · 29 U.S.C. § 1461(c)(1)

    Pub. L. 96–239, § 1(1), substituted “July 1, 1980” for “May 1, 1980”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 96–239, § 1(1), substituted “July 1, 1980” for “May 1, 1980”.

    Enacted provision · exact public law section
    (1) by striking “May 1, 1980” in paragraphs (1), (2), and (4) and substituting “July 1, 1980”, in each such paragraph; and

12. 1980

    Pub. L. 96–239 § 1(1) · 94 Stat. 341

    1. Substituted · 29 U.S.C. § 1461(c)(2)

       Pub. L. 96–239, § 1(1), (2), substituted “July 1, 1980” for “May 1, 1980” in subpar. (B)

    2. Substituted · 29 U.S.C. § 1461(c)(2)

       Pub. L. 96–239, § 1(1), (2), substituted “June 30, 1980” for “April 30, 1980” in subpar. (B)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 96–239, § 1(1), (2), substituted “July 1, 1980” for “May 1, 1980” in provisions preceding subpar. (A) and “June 30, 1980” for “April 30, 1980” in subpar. (B).

    Enacted provision · exact public law section
    (1) by striking “May 1, 1980” in paragraphs (1), (2), and (4) and substituting “July 1, 1980”, in each such paragraph; and

13. 1980

    Pub. L. 96–239 § 1(1) · 94 Stat. 341

    1. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–239, § 1(1), (2), substituted “July 1, 1980” for “May 1, 1980” in subpar. (D)

    2. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–239, § 1(1), (2), substituted “June 30, 1980” for “April 30, 1980” in subpar. (D)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 96–239, § 1(1), (2), substituted “July 1, 1980” for “May 1, 1980” in provisions preceding subpar. (A) and “June 30, 1980” for “April 30, 1980” in subpar. (D).

    Enacted provision · exact public law section
    (1) by striking “May 1, 1980” in paragraphs (1), (2), and (4) and substituting “July 1, 1980”, in each such paragraph; and

14. 1980

    Pub. L. 96–293 § 1(1) · 94 Stat. 610

    Substituted · 29 U.S.C. § 1461(c)(1)

    Pub. L. 96–293, § 1(1), substituted “August 1, 1980” for “July 1, 1980”

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 96–293, § 1(1), substituted “August 1, 1980” for “July 1, 1980”.

    Enacted provision · exact public law section
    (1) by striking “July 1, 1980” in paragraphs (1), (2), and (4) and substituting “August 1, 1980” in each such paragraph; and

15. 1980

    Pub. L. 96–293 § 1(1) · 94 Stat. 610

    1. Substituted · 29 U.S.C. § 1461(c)(2)

       Pub. L. 96–293, § 1(1), (2), substituted “August 1, 1980” for “July 1, 1980” in subpar. (B)

    2. Substituted · 29 U.S.C. § 1461(c)(2)

       Pub. L. 96–293, § 1(1), (2), substituted “July 31, 1980” for “June 30, 1980” in subpar. (B)

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 96–293, § 1(1), (2), substituted “August 1, 1980” for “July 1, 1980” in provisions preceding subpar. (A) and “July 31, 1980” for “June 30, 1980” in subpar. (B).

    Enacted provision · exact public law section
    (1) by striking “July 1, 1980” in paragraphs (1), (2), and (4) and substituting “August 1, 1980” in each such paragraph; and

16. 1980

    Pub. L. 96–293 § 1(1) · 94 Stat. 610

    1. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–293, § 1(1), (2), substituted “August 1, 1980” for “July 1, 1980” in subpar. (D)

    2. Substituted · 29 U.S.C. § 1461(c)(4)

       Pub. L. 96–293, § 1(1), (2), substituted “July 31, 1980” for “June 30, 1980” in subpar. (D)

    Source evidence

    Code amendment note
    Subsec. (c)(4). Pub. L. 96–293, § 1(1), (2), substituted “August 1, 1980” for “July 1, 1980” in provisions preceding subpar. (A) and “July 31, 1980” for “June 30, 1980” in subpar. (D).

    Enacted provision · exact public law section
    (1) by striking “July 1, 1980” in paragraphs (1), (2), and (4) and substituting “August 1, 1980” in each such paragraph; and

17. 1980

    Multiemployer Pension Plan Amendments Act of 1980

    Pub. L. 96–364 § 108(b) · 94 Stat. 1208

    Struck · 29 U.S.C. § 1461(d)

    Pub. L. 96–364, § 108(b), added subsec. (d). Former subsec. (d), which related to report to Congressional committees respecting anticipated financial condition of program for mandatory coverage of multiemployer plans, was struck out

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 96–364, § 108(b), added subsec. (d). Former subsec. (d), which related to report to Congressional committees respecting anticipated financial condition of program for mandatory coverage of multiemployer plans, was struck out.

    Enacted provision · exact public law section
    (b) Section 4402 (as redesignated) is amended by striking out subsection (d) and inserting in lieu thereof the following new subsection: “(d) Notwithstanding any other provision of this title, guaranteed benefits payable by the corporation pursuant to its discretionary authority under this section shall continue to be paid at the level guaranteed under section 4022, without regard to any limitation on 29 USC 1322. payment under subparagraph (C) or (D) of subsection (c)(4).”.

18. 1980

    Multiemployer Pension Plan Amendments Act of 1980

    Pub. L. 96–364 § 108(c)(1) · 94 Stat. 1208

    Struck · 29 U.S.C. § 1461(e)

    Pub. L. 96–364, § 108(c)(1), added subsec. (e). Former subsec. (e), which related to annual insurance premium payable to Corporation for coverage of guaranteed basic benefits, was struck out

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 96–364, § 108(c)(1), added subsec. (e). Former subsec. (e), which related to annual insurance premium payable to Corporation for coverage of guaranteed basic benefits, was struck out.

    Enacted provision · exact public law section
    (1) Section 4402 (as redesignated) is further amended by striking out subsection (e) and adding in lieu thereof the following new subsections: “(e) (1) Except as provided in paragraphs (2), (3), and (4), the amendments to this Act made by the Multiemployer Pension Plan Amendments Act of 1980 shall take effect on the date of the Ante, p. 1208. enactment of that Act. “(2) (A) Except as provided in this paragraph, part 1 of subtitle E, Ante, p. 1217. relating to withdrawal liability, takes effect on April 29, 1980. “(B) For purposes of determining withdrawal liability under part 1 of subtitle E, an employer who has withdrawn from a plan shall be considered to have withdrawn from a multiemployer plan if, at the time of the withdrawal, the plan was a multiemployer plan as defined in section 4001(a)(3) as in effect at the time of the withdrawal. Post, p. 1296. Ante, p. 1249. “(3) Sections 4241 through 4245, relating to multiemployer plan reorganization, shall take effect, with respect to each plan, on the first day of the first plan year beginning on or after the earlier of— “(A) the date on which the last collective bargaining agreement providing for employer contributions under the plan, which was in effect on the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, expires, without regard to extensions agreed to on or after the date of the enactment of that Act, or “(B) 3 years after the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980. “(4) Section 4235 shall take effect on April 29, 1980. Effective date. Ante, p. 1247. “(f) (1) In the event that before the date of enactment of the Ante, p. 1208. Multiemployer Pension Plan Amendments Act of 1980, the corporation has determined that— “(A) an employer has withdrawn from a multiemployer plan under section 4063, and “(B) the employer is liable to the corporation under such section, the corporation shall retain the amount of liability paid to it or furnished in the form of a bond and shall pay such liability to the plan in the event the plan terminates in accordance with section Ante, p. 1216. 4041A(a)(2) before the earlier of April 29, 1985, or the day after the 5-year period commencing on the date of such withdrawal. “(2) In any case in which the plan is not so terminated within the period described in paragraph (1), the liability of the employer is abated and any payment held in escrow shall be refunded without interest to the employer or the employer’s bond shall be cancelled. “(g) (1) In any case in which an employer or employers withdrew from a multiemployer plan before the effective date of part 1 of Ante, p. 1217. subtitle E, the corporation may— “(A) apply section 4063(d), as in effect before the amendments made by the Multiemployer Pension Plan Amendments Act of 1980, to such plan, “(B) assess liability against the withdrawn employer with respect to the resulting terminated plan, “(C) guarantee benefits under the terminated plan under 29 USC 1322. section 4022, as in effect before such amendments, and “(D) if necessary, enforce such action through suit brought 29 USC 1303. under section 4003. “(2) The corporation shall use the revolving fund used by the corporation with respect to basic benefits guaranteed under section Ante, p. 1210. 4022A in guaranteeing benefits under a terminated plan described in this subsection.”.

19. 1980

    Multiemployer Pension Plan Amendments Act of 1980

    Pub. L. 96–364 § 108(c)(1) · 94 Stat. 1208

    Added · 29 U.S.C. § 1461(f); 29 U.S.C. § 1461(g)

    Pub. L. 96–364, § 108(c)(1), added subsecs. (f) and (g)

    Source evidence

    Code amendment note
    Subsecs. (f), (g). Pub. L. 96–364, § 108(c)(1), added subsecs. (f) and (g).

    Enacted provision · exact public law section
    (1) Section 4402 (as redesignated) is further amended by striking out subsection (e) and adding in lieu thereof the following new subsections: “(e) (1) Except as provided in paragraphs (2), (3), and (4), the amendments to this Act made by the Multiemployer Pension Plan Amendments Act of 1980 shall take effect on the date of the Ante, p. 1208. enactment of that Act. “(2) (A) Except as provided in this paragraph, part 1 of subtitle E, Ante, p. 1217. relating to withdrawal liability, takes effect on April 29, 1980. “(B) For purposes of determining withdrawal liability under part 1 of subtitle E, an employer who has withdrawn from a plan shall be considered to have withdrawn from a multiemployer plan if, at the time of the withdrawal, the plan was a multiemployer plan as defined in section 4001(a)(3) as in effect at the time of the withdrawal. Post, p. 1296. Ante, p. 1249. “(3) Sections 4241 through 4245, relating to multiemployer plan reorganization, shall take effect, with respect to each plan, on the first day of the first plan year beginning on or after the earlier of— “(A) the date on which the last collective bargaining agreement providing for employer contributions under the plan, which was in effect on the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, expires, without regard to extensions agreed to on or after the date of the enactment of that Act, or “(B) 3 years after the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980. “(4) Section 4235 shall take effect on April 29, 1980. Effective date. Ante, p. 1247. “(f) (1) In the event that before the date of enactment of the Ante, p. 1208. Multiemployer Pension Plan Amendments Act of 1980, the corporation has determined that— “(A) an employer has withdrawn from a multiemployer plan under section 4063, and “(B) the employer is liable to the corporation under such section, the corporation shall retain the amount of liability paid to it or furnished in the form of a bond and shall pay such liability to the plan in the event the plan terminates in accordance with section Ante, p. 1216. 4041A(a)(2) before the earlier of April 29, 1985, or the day after the 5-year period commencing on the date of such withdrawal. “(2) In any case in which the plan is not so terminated within the period described in paragraph (1), the liability of the employer is abated and any payment held in escrow shall be refunded without interest to the employer or the employer’s bond shall be cancelled. “(g) (1) In any case in which an employer or employers withdrew from a multiemployer plan before the effective date of part 1 of Ante, p. 1217. subtitle E, the corporation may— “(A) apply section 4063(d), as in effect before the amendments made by the Multiemployer Pension Plan Amendments Act of 1980, to such plan, “(B) assess liability against the withdrawn employer with respect to the resulting terminated plan, “(C) guarantee benefits under the terminated plan under 29 USC 1322. section 4022, as in effect before such amendments, and “(D) if necessary, enforce such action through suit brought 29 USC 1303. under section 4003. “(2) The corporation shall use the revolving fund used by the corporation with respect to basic benefits guaranteed under section Ante, p. 1210. 4022A in guaranteeing benefits under a terminated plan described in this subsection.”.

20. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 558(b)(1)(B) · 98 Stat. 494

    Substituted · 29 U.S.C. § 1461(e)(2)(A); 29 U.S.C. § 1461(e)(2)(4)

    Pub. L. 98–369, § 558(b)(1)(B), substituted “September 26, 1980” for “April 29, 1980”

    Source evidence

    Code amendment note
    Subsec. (e)(2)(A), (4). Pub. L. 98–369, § 558(b)(1)(B), substituted “September 26, 1980” for “April 29, 1980”.

    Enacted provision · exact public law section
    (B) Sections 4211 (b) and (c), 4217(a), 4219(c)(1)(C)(iii), and 4402(e) of such Act (29 U.S.C. 1391 (b) and (c), 1397(a), 1399(c)(1)(C)(iii), and 1461(e)) are amended by striking out “April 29, 1980” each place it appears and inserting in lieu thereof “September 26, 1980”.

21. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 558(b)(1)(C) · 98 Stat. 494

    Substituted · 29 U.S.C. § 1461(f)(1)

    Pub. L. 98–369, § 558(b)(1)(C), substituted “September 26, 1985” for “April 29, 1985”

    Source evidence

    Code amendment note
    Subsec. (f)(1). Pub. L. 98–369, § 558(b)(1)(C), substituted “September 26, 1985” for “April 29, 1985”.

    Enacted provision · exact public law section
    “(C) Section 4402(f)(1) of such Act (29 U.S.C. 1461(f)(1) is amended by striking out “April 29, 1985” and inserting in lieu thereof “September 26, 1985”.

22. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 title XVIII § 1852(i) · 100 Stat. 2085

    Added · 29 U.S.C. § 1461(h)

    Pub. L. 99–514 added subsec. (h)

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 99–514 added subsec. (h).

    Enacted provision · exact public law section
    (i) Amendment Related to Section 4402 of ERISA.— Section 4402 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1461) is amended by adding at the end thereof the following new subsection: “(h) (1) In the case of an employer who entered into a collective bargaining agreement— “(A) which was effective on January 12, 1979, and which remained in effect through May 15, 1982, and “(B) under which contributions to a multiemployer plan were to cease on January 12, 1982, any withdrawal liability incurred by the employer pursuant to part 1 of subtitle E as a result of the complete or partial withdrawal of the employer from the multiemployer plan before January 12, 1982, shall be void. “(2) In any case in which— “(A) an employer engaged in the grocery wholesaling business— “(i) had ceased all covered operations under a multiemployer plan before June 30, 1981, and had relocated its operations to a new facility in another State, and “(ii) had notified a local union representative on May 14, 1980, that the employer had tentatively decided to discontinue operations and relocate to a new facility in another State, and “(B) all State and local approvals with respect to construction of and commencement of operations at the new facility had been obtained, a contract for construction had been entered into, and construction of the new facility had begun before September 26, 1980, any withdrawal liability incurred by the employer pursuant to part 1 of subtitle E as a result of the complete or partial withdrawal of the employer from the multiemployer plan before June 30, 1981, shall be void.”.

    Effective date note
    Amendment by section 7862(a) of Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code. Pub. L. 101–239, title VII, § 7894(h)(5)(B), Dec. 19, 1989, 103 Stat. 2451, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect as if originally included in the Reform Act [Pub. L. 99–514].”

23. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7862(a) · 103 Stat. 2106

    Substituted · 29 U.S.C. § 1461(h)(1)

    Pub. L. 101–239, § 7862(a), substituted “before January 16, 1982” for “before January 12, 1982” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (h)(1). Pub. L. 101–239, § 7862(a), substituted “before January 16, 1982” for “before January 12, 1982” in concluding provisions.

    Enacted provision · exact public law section
    (a) Amendment Related to Section 1852 or the Reform Act.— Paragraph (1) of section 4402(h) of ERISA is amended by striking 29 USC 1461. “January 12, 1982” the second place it appears and inserting “January 16, 1982”.

    Effective date note
    Amendment by section 7862(a) of Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code. Pub. L. 101–239, title VII, § 7894(h)(5)(B), Dec. 19, 1989, 103 Stat. 2451, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect as if originally included in the Reform Act [Pub. L. 99–514].”

24. 1989

    Revenue Reconciliation Act of 1989

    Pub. L. 101–239 § 7894(h)(5)(A) · 103 Stat. 2106

    Added · 29 U.S.C. § 1461(i)

    Pub. L. 101–239, § 7894(h)(5)(A), added subsec. (i)

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 101–239, § 7894(h)(5)(A), added subsec. (i).

    Enacted provision · exact public law section
    (A) Section 4402 of ERISA is amended by adding at the end 29 USC 1461. the following new subsection: “(i) The preceding provisions of this section shall not apply with respect to amendments made to this title in provisions enacted after the date of the enactment of the Tax Reform Act of 1986.”.

    Effective date note
    Amendment by section 7862(a) of Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of Title 26, Internal Revenue Code. Pub. L. 101–239, title VII, § 7894(h)(5)(B), Dec. 19, 1989, 103 Stat. 2451, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect as if originally included in the Reform Act [Pub. L. 99–514].”

25. 2012

    Highway Investment, Job Creation, and Economic Growth Act of 2012

    Pub. L. 112–141 § 40234(b)(2)(A) · 126 Stat. 405

    1. Redesignated · 29 U.S.C. § 1461(c)(4)(C); 29 U.S.C. § 1461(c)(4)(D)

       Pub. L. 112–141, § 40234(b)(2)(A), redesignated subpar. (D) as (C)

    2. Struck · 29 U.S.C. § 1461(c)(4)(C); 29 U.S.C. § 1461(c)(4)(D)

       Pub. L. 112–141, § 40234(b)(2)(A), struck out former subpar. (C) which read as follows: “may not make any payments with respect to benefits guaranteed under this subchapter in connection with such a plan which are derived, directly or indirectly, from amounts borrowed under section 1305(c) of this title, and”

    Source evidence

    Code amendment note
    Subsec. (c)(4)(C), (D). Pub. L. 112–141, § 40234(b)(2)(A), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: “may not make any payments with respect to benefits guaranteed under this subchapter in connection with such a plan which are derived, directly or indirectly, from amounts borrowed under section 1305(c) of this title, and”.

    Enacted provision · exact public law section
    (A) in subsection (c)(4)— (i) by striking subparagraph (C); and (ii) by redesignating subparagraph (D) as subparagraph (C); and

26. 2012

    Highway Investment, Job Creation, and Economic Growth Act of 2012

    Pub. L. 112–141 § 40234(b)(2)(B) · 126 Stat. 405

    Struck · 29 U.S.C. § 1461(d)

    Pub. L. 112–141, § 40234(b)(2)(B), struck out “or (D)” after “subparagraph (C)”

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 112–141, § 40234(b)(2)(B), struck out “or (D)” after “subparagraph (C)”.

    Enacted provision · exact public law section
    (B) in subsection (d), by striking “or (D)”.

33 of 33 references resolved to an enrolled provision