Sec. 401. Clarification of fiduciary duty of retiree representative who is a trustee
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Subclause
(III)of section 432(f)(9)(B)(v) of the Internal Revenue Code of 1986, as redesignated by section 211(a) and as in effect before the amendments made by section 211 other than subsection
(a)thereof, is amended by striking the period and inserting , or to any other duties performed by such person pursuant to such person's role as a plan trustee. . Subclause
(III)of section 305(f)(9)(B)(v) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085(f)(9)(B)(v) ), as redesignated by section 212(a) and as in effect before the amendments made by section 212 other than subsection
(a)thereof, is amended by striking the period and inserting , or to any other duties performed by such person pursuant to such person's role as a plan trustee. . The amendments made by this section shall take effect on the date of the enactment of this Act.
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Sec. 401
Clarification of fiduciary duty of retiree representative who is a trustee
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