Sec. 102. Multiple employer 403(b) plans
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/bill/117/s/4353/is/section-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(b)plans Section 3(43)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(43)(A) ) is amended— in clause (ii), by striking section 501(a) of such Code or and inserting section 501(a) of such Code, a plan that consists of contracts described in section 403(b) of such Code, or ; and in the flush text at the end, by striking the plan. and inserting the plan, but such term shall include any program (other than a governmental plan) maintained for the benefit of the employees of more than 1 employer that consists of contracts described in section 403(b) of such Code and that meets the requirements of subparagraph
(A)or
(B)of section 413(e)(1) of such Code. . Sections 3(43)(B)(v)(II) and 3(44)(A)(i)(I) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(43)(B)(v)(II) and 1002(44)(A)(i)(I)) are each amended by striking section 401(a) of such Code or and inserting section 401(a) of such Code, a plan that consists of contracts described in section 403(b) of such Code, or . The amendments made by this section shall apply to plan years beginning after December 31, 2022.
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Sec. 102
Multiple employer 403(b) plans
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