Federal (United States) · Session law
Division O
30 sections
30 sections
- Pub. L. 116-94, div. O, tit. I, sec. 101MULTIPLE EMPLOYER PLANS; POOLED EMPLOYER PLANS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 102INCREASE IN 10 PERCENT CAP FOR AUTOMATIC ENROLLMENT SAFE HARBOR AFTER 1ST PLAN YEAR.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 103RULES RELATING TO ELECTION OF SAFE HARBOR 401(k) STATUS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 104INCREASE IN CREDIT LIMITATION FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 105SMALL EMPLOYER AUTOMATIC ENROLLMENT CREDIT.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 106CERTAIN TAXABLE NON-TUITION FELLOWSHIP AND STIPEND PAYMENTS TREATED AS COMPENSATION FOR IRA PURPOSES.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 107REPEAL OF MAXIMUM AGE FOR TRADITIONAL IRA CONTRIBUTIONS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 108QUALIFIED EMPLOYER PLANS PROHIBITED FROM MAKING LOANS THROUGH CREDIT CARDS AND OTHER SIMILAR ARRANGEMENTS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 109PORTABILITY OF LIFETIME INCOME OPTIONS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 110TREATMENT OF CUSTODIAL ACCOUNTS ON TERMINATION OF SECTION 403(b) PLANS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 111CLARIFICATION OF RETIREMENT INCOME ACCOUNT RULES RELATING TO CHURCH-CONTROLLED ORGANIZATIONS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 112QUALIFIED CASH OR DEFERRED ARRANGEMENTS MUST ALLOW LONG-TERM EMPLOYEES WORKING MORE THAN 500 BUT LESS THAN 1,000 HOURS PER YEAR TO PARTICIPATE.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 113PENALTY-FREE WITHDRAWALS FROM RETIREMENT PLANS FOR INDIVIDUALS IN CASE OF BIRTH OF CHILD OR ADOPTION.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 114INCREASE IN AGE FOR REQUIRED BEGINNING DATE FOR MANDATORY DISTRIBUTIONS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 115SPECIAL RULES FOR MINIMUM FUNDING STANDARDS FOR COMMUNITY NEWSPAPER PLANS.Enacted
- Pub. L. 116-94, div. O, tit. I, sec. 116TREATING EXCLUDED DIFFICULTY OF CARE PAYMENTS AS COMPENSATION FOR DETERMINING RETIREMENT CONTRIBUTION LIMITATIONS.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 201PLAN ADOPTED BY FILING DUE DATE FOR YEAR MAY BE TREATED AS IN EFFECT AS OF CLOSE OF YEAR.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 202COMBINED ANNUAL REPORT FOR GROUP OF PLANS.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 203DISCLOSURE REGARDING LIFETIME INCOME.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 204FIDUCIARY SAFE HARBOR FOR SELECTION OF LIFETIME INCOME PROVIDER.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 205MODIFICATION OF NONDISCRIMINATION RULES TO PROTECT OLDER, LONGER SERVICE PARTICIPANTS.Enacted
- Pub. L. 116-94, div. O, tit. II, sec. 206MODIFICATION OF PBGC PREMIUMS FOR CSEC PLANS.Enacted
- Pub. L. 116-94, div. O, tit. III, sec. 301BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.Enacted
- Pub. L. 116-94, div. O, tit. III, sec. 302EXPANSION OF SECTION 529 PLANS.Enacted
- Pub. L. 116-94, div. O, tit. IV, sec. 401MODIFICATION OF REQUIRED DISTRIBUTION RULES FOR DESIGNATED BENEFICIARIES.Enacted
- Pub. L. 116-94, div. O, tit. IV, sec. 402INCREASE IN PENALTY FOR FAILURE TO FILE.Enacted
- Pub. L. 116-94, div. O, tit. IV, sec. 403INCREASED PENALTIES FOR FAILURE TO FILE RETIREMENT PLAN RETURNS.Enacted
- Pub. L. 116-94, div. O, tit. IV, sec. 404INCREASE INFORMATION SHARING TO ADMINISTER EXCISE TAXES.Enacted
- Pub. L. 116-94, div. O, tit. V, sec. 501MODIFICATION OF RULES RELATING TO THE TAXATION OF UNEARNED INCOME OF CERTAIN CHILDREN.Enacted
- Pub. L. 116-94, div. O, tit. VI, sec. 601PROVISIONS RELATING TO PLAN AMENDMENTS.Enacted