Sec. 52108. Transfers of excess pension assets to retiree health accounts

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Section 420(b)(4) of the Internal Revenue Code of 1986 is amended by striking December 31, 2021 and inserting December 31, 2025 . Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1021(e)(3) , 1103(c)(1), 1108(b)(13)) are each amended by striking MAP–21 and inserting DRIVE Act . Section 408(b)(13) of such Act ( 29 U.S.C. 1108(b)(13) ) is amended by striking January 1, 2022 and inserting January 1, 2026 .

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U.S. Code

Duty of disclosure and reporting
§ 1021
Exemptions from prohibited transactions
§ 1108

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cites case law

Sec. 52108

Transfers of excess pension assets to retiree health accounts

U.S.C.§ 1021

U.S.C.§ 1108

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