Sec. 111. Application of credit for small employer pension plan startup costs to employers which join an existing plan
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/bill/116/hr/8696/ih/section-111·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 45E(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking effective and inserting effective with respect to the eligible employer . The amendment made by this section shall apply to eligible employer plans which become effective with respect to the eligible employer after the date of the enactment of this Act.