Sec. 243. Modification of small plan simplified reporting requirements
54 words·~1 min read·
/bill/113/s/1270/is/section-243·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 104(a)(2) of the Employee Retirement Income Security Act of 1974, as amended by section 201(c) of this Act, is amended by striking 100 participants and inserting 100 participants who have an accrued benefit under the plan . The amendments made by this section shall apply to plan years beginning after December 31, 2013.