Sec. 40241. EXTENSION FOR TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS
130 words·~1 min read·
/statute-compilations/comps-10008/sec-40241A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 40241 EXTENSION FOR TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS ###
(a)In General **[**[26 U.S.C. 420](/us/usc/t26/s420)**]** Paragraph
(5)of section 420(b) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2021”. ###
(b)Conforming ERISA Amendments ####
(1)**[**[29 U.S.C. 1021](/us/usc/t29/s1021)**]** Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the Employee Retirement Income Security Act of 1974 are each amended by striking “Pension Protection Act of 2006” and inserting “MAP-21”. ####
(2)Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13)) is amended by striking “January 1, 2014” and inserting “January 1, 2022”. ###
(c)Effective Date **[**[26 U.S.C. 420 note](/us/usc/t26/s420)**]** The amendments made by this Act shall take effect on the date of the enactment of this Act.
Connectionstraces to 3
Citation graph
cites case law
Sec. 40241
EXTENSION FOR TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS
Cites 3Cited by 0 across 0 sources