Sec. 305. Method for determining changes for quarterly contributions
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/bill/113/s/1979/is/section-305A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 303(j)(3)(A) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(j)(3)(A)) is amended by inserting (determined without regard to the reduction under subsection (f)(4)(B)) after preceding plan year . Section 430(j)(3) of the Internal Revenue Code of 1986 is amended by inserting (determined without regard to the reduction under subsection (f)(4)(B)) after preceding plan year . The amendments made by this section shall apply to plan years beginning after December 31, 2014.
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Sec. 305
Method for determining changes for quarterly contributions
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