Sec. 345. Annual audits for group of plans

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Section 202(a) of the Setting Every Community Up for Retirement Enhancement Act of 2019 ( Public Law 116–94 ; 26 U.S.C. 6058 note) is amended— by striking so that all members and inserting the following: so that— all members ; by striking the period and inserting ; and ; and by adding at the end the following: any opinions required by section 103(a)(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1023(a)(3) ) shall relate only to each individual plan which would otherwise be subject to the requirements of such section 103(a)(3). . The amendments made by this section shall take effect on the date of the enactment of this Act.

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public-private-law

Further Consolidated Appropriations Act, 2020
Public Law 116-94

U.S. Code

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Sec. 345

Annual audits for group of plans

Pub. L.Public Law 116-94

U.S.C.§ 6058

U.S.C.§ 1023

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