Federal (United States) · Session law
Title VIII
41 sections
41 sections
- Pub. L. 109-280, tit. VIII, subtit. A, sec. 801INCREASE IN DEDUCTION LIMIT FOR SINGLE-EMPLOYER PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. A, sec. 802DEDUCTION LIMITS FOR MULTIEMPLOYER PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. A, sec. 803UPDATING DEDUCTION RULES FOR COMBINATION OF PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. B, sec. 811PENSIONS AND INDIVIDUAL RETIREMENT ARRANGEMENT PROVISIONS OF ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 MADE PERMANENT.Enacted
- Pub. L. 109-280, tit. VIII, subtit. B, sec. 812SAVER’S CREDIT.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 821CLARIFICATIONS REGARDING PURCHASE OF PERMISSIVE SERVICE CREDIT.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 822ALLOW ROLLOVER OF AFTER-TAX AMOUNTS IN ANNUITY CONTRACTS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 823CLARIFICATION OF MINIMUM DISTRIBUTION RULES FOR GOVERNMENTAL PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 824ALLOW DIRECT ROLLOVERS FROM RETIREMENT PLANS TO ROTH IRAS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 825ELIGIBILITY FOR PARTICIPATION IN RETIREMENT PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 826MODIFICATIONS OF RULES GOVERNING HARDSHIPS AND UNFORSEEN FINANCIAL EMERGENCIES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 827PENALTY-FREE WITHDRAWALS FROM RETIREMENT PLANS FOR INDIVIDUALS CALLED TO ACTIVE DUTY FOR AT LEAST 179 DAYS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 828WAIVER OF 10 PERCENT EARLY WITHDRAWAL PENALTY TAX ON CERTAIN DISTRIBUTIONS OF PENSION PLANS FOR PUBLIC SAFETY EMPLOYEES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 829ALLOW ROLLOVERS BY NONSPOUSE BENEFICIARIES OF CERTAIN RETIREMENT PLAN DISTRIBUTIONS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 830DIRECT PAYMENT OF TAX REFUNDS TO INDIVIDUAL RETIREMENT PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 831ALLOWANCE OF ADDITIONAL IRA PAYMENTS IN CERTAIN BANKRUPTCY CASES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 832DETERMINATION OF AVERAGE COMPENSATION FOR SECTION 415 LIMITS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. C, sec. 833INFLATION INDEXING OF GROSS INCOME LIMITATIONS ON CERTAIN RETIREMENT SAVINGS INCENTIVES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. D, sec. 841USE OF EXCESS PENSION ASSETS FOR FUTURE RETIREE HEALTH BENEFITS AND COLLECTIVELY BARGAINED RETIREE HEALTH BENEFITS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. D, sec. 842TRANSFER OF EXCESS PENSION ASSETS TO MULTIEMPLOYER HEALTH PLAN.Enacted
- Pub. L. 109-280, tit. VIII, subtit. D, sec. 843ALLOWANCE OF RESERVE FOR MEDICAL BENEFITS OF PLANS SPONSORED BY BONA FIDE ASSOCIATIONS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. D, sec. 844TREATMENT OF ANNUITY AND LIFE INSURANCE CONTRACTS WITH A LONG-TERM CARE INSURANCE FEATURE.Enacted
- Pub. L. 109-280, tit. VIII, subtit. D, sec. 845DISTRIBUTIONS FROM GOVERNMENTAL RETIREMENT PLANS FOR HEALTH AND LONG-TERM CARE INSURANCE FOR PUBLIC SAFETY OFFICERS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 851COST-OF-LIVING ADJUSTMENTS FOR TAX COURT JUDICIAL SURVIVOR ANNUITIES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 852COST OF LIFE INSURANCE COVERAGE FOR TAX COURT JUDGES AGE 65 OR OVER.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 853PARTICIPATION OF TAX COURT JUDGES IN THE THRIFT SAVINGS PLAN.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 854ANNUITIES TO SURVIVING SPOUSES AND DEPENDENT CHILDREN OF SPECIAL TRIAL JUDGES OF THE TAX COURT.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 855JURISDICTION OF TAX COURT OVER COLLECTION DUE PROCESS CASES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 856PROVISIONS FOR RECALL.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 857AUTHORITY FOR SPECIAL TRIAL JUDGES TO HEAR AND DECIDE CERTAIN EMPLOYMENT STATUS CASES.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 858CONFIRMATION OF AUTHORITY OF TAX COURT TO APPLY DOCTRINE OF EQUITABLE RECOUPMENT.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 859TAX COURT FILING FEE IN ALL CASES COMMENCED BY FILING PETITION.Enacted
- Pub. L. 109-280, tit. VIII, subtit. E, sec. 860EXPANDED USE OF TAX COURT PRACTICE FEE FOR PRO SE TAXPAYERS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 861EXTENSION TO ALL GOVERNMENTAL PLANS OF CURRENT MORATORIUM ON APPLICATION OF CERTAIN NONDISCRIMINATION RULES APPLICABLE TO STATE AND LOCAL PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 862ELIMINATION OF AGGREGATE LIMIT FOR USAGE OF EXCESS FUNDS FROM BLACK LUNG DISABILITY TRUSTS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 863TREATMENT OF DEATH BENEFITS FROM CORPORATE-OWNED LIFE INSURANCE.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 864TREATMENT OF TEST ROOM SUPERVISORS AND PROCTORS WHO ASSIST IN THE ADMINISTRATION OF COLLEGE ENTRANCE AND PLACEMENT EXAMS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 865GRANDFATHER RULE FOR CHURCH PLANS WHICH SELF-ANNUITIZE.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 866EXEMPTION FOR INCOME FROM LEVERAGED REAL ESTATE HELD BY CHURCH PLANS.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 867CHURCH PLAN RULE.Enacted
- Pub. L. 109-280, tit. VIII, subtit. F, sec. 868GRATUITOUS TRANSFER FOR BENEFITS OF EMPLOYEES.Enacted