§ 1148. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
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/usc/title-29/section-1148A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a Presidentially declared disaster (as defined in section 1033(h)(3) of title 26) 1 a terroristic or military action (as defined in section 692(c)(2) of such title), or a public health emergency declared by the Secretary of Health and Human Services pursuant to section 247d of title 42, the Secretary may, notwithstanding any other provision of law, prescribe, by notice or otherwise, a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter.
No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
(Pub. L. 93–406, title I, § 518, as added Pub. L. 107–134, title I, § 112(c)(1), Jan. 23, 2002, 115 Stat. 2434; amended Pub. L. 116–136, div. A, title III, § 3607, Mar. 27, 2020, 134 Stat. 412.)
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Cited by 13 sections
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- Public Law 116–136To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage
- Public Law 107–134To amend the Internal Revenue Code of 1986 to provide tax relief for victims of the terrorist attacks against the United States, and for other purposes
statute-compilations
7 references not yet in our index
- 1
- Pub. L. 93–406, title I, § 518
- Pub. L. 107–134, title I, § 112(c)(1)
- 115 Stat. 2434
- 134 Stat. 412
- Pub. L. 93–406
- section 112(f) of Pub. L. 107–134
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§ 1148
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
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Pub. L.Pub. L. 93–406, title I, § 518
Pub. L.Pub. L. 107–134, title I, § 112(c)(1)
Stat.115 Stat. 2434
Stat.134 Stat. 412
Cites 12 · showing 10Cited by 13 across 6 sources