Federal (United States) · Session law
Division T
92 sections
92 sections
- Pub. L. 117-328, div. T, tit. I, sec. 101EXPANDING AUTOMATIC ENROLLMENT IN RETIREMENT PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 102MODIFICATION OF CREDIT FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 103SAVER’S MATCH.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 104PROMOTION OF SAVER’S MATCH.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 105POOLED EMPLOYER PLANS MODIFICATION.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 106MULTIPLE EMPLOYER 403(b) PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 107INCREASE IN AGE FOR REQUIRED BEGINNING DATE FOR MANDATORY DISTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 108INDEXING IRA CATCH-UP LIMIT.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 109HIGHER CATCH-UP LIMIT TO APPLY AT AGE 60, 61, 62, AND 63.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 110TREATMENT OF STUDENT LOAN PAYMENTS AS ELECTIVE DEFERRALS FOR PURPOSES OF MATCHING CONTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 111APPLICATION OF CREDIT FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS TO EMPLOYERS WHICH JOIN AN EXISTING PLAN.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 112MILITARY SPOUSE RETIREMENT PLAN ELIGIBILITY CREDIT FOR SMALL EMPLOYERS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 113SMALL IMMEDIATE FINANCIAL INCENTIVES FOR CONTRIBUTING TO A PLAN.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 114DEFERRAL OF TAX FOR CERTAIN SALES OF EMPLOYER STOCK TO EMPLOYEE STOCK OWNERSHIP PLAN SPONSORED BY S CORPORATION.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 115WITHDRAWALS FOR CERTAIN EMERGENCY EXPENSES.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 116ALLOW ADDITIONAL NONELECTIVE CONTRIBUTIONS TO SIMPLE PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 117CONTRIBUTION LIMIT FOR SIMPLE PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 118TAX TREATMENT OF CERTAIN NONTRADE OR BUSINESS SEP CONTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 119APPLICATION OF SECTION 415 LIMIT FOR CERTAIN EMPLOYEES OF RURAL ELECTRIC COOPERATIVES.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 120EXEMPTION FOR CERTAIN AUTOMATIC PORTABILITY TRANSACTIONS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 121STARTER 401(k) PLANS FOR EMPLOYERS WITH NO RETIREMENT PLAN.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 122ASSIST STATES IN LOCATING OWNERS OF APPLICABLE SAVINGS BONDS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 123CERTAIN SECURITIES TREATED AS PUBLICLY TRADED IN CASE OF EMPLOYEE STOCK OWNERSHIP PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 124MODIFICATION OF AGE REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 125IMPROVING COVERAGE FOR PART-TIME WORKERS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 126SPECIAL RULES FOR CERTAIN DISTRIBUTIONS FROM LONG-TERM QUALIFIED TUITION PROGRAMS TO ROTH IRAS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 127EMERGENCY SAVINGS ACCOUNTS LINKED TO INDIVIDUAL ACCOUNT PLANS.Enacted
- Pub. L. 117-328, div. T, tit. I, sec. 128ENHANCEMENT OF 403(b) PLANS.Enacted
- Pub. L. 117-328, div. T, tit. II, sec. 201REMOVE REQUIRED MINIMUM DISTRIBUTION BARRIERS FOR LIFE ANNUITIES.Enacted
- Pub. L. 117-328, div. T, tit. II, sec. 202QUALIFYING LONGEVITY ANNUITY CONTRACTS.Enacted
- Pub. L. 117-328, div. T, tit. II, sec. 203INSURANCE-DEDICATED EXCHANGE-TRADED FUNDS.Enacted
- Pub. L. 117-328, div. T, tit. II, sec. 204ELIMINATING A PENALTY ON PARTIAL ANNUITIZATION.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 301RECOVERY OF RETIREMENT PLAN OVERPAYMENTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 302REDUCTION IN EXCISE TAX ON CERTAIN ACCUMULATIONS IN QUALIFIED RETIREMENT PLANS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 303RETIREMENT SAVINGS LOST AND FOUND.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 304UPDATING DOLLAR LIMIT FOR MANDATORY DISTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 305EXPANSION OF EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 306ELIMINATE THE “FIRST DAY OF THE MONTH” REQUIREMENT FOR GOVERNMENTAL SECTION 457(b) PLANS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 307ONE-TIME ELECTION FOR QUALIFIED CHARITABLE DISTRIBUTION TO SPLIT-INTEREST ENTITY; INCREASE IN QUALIFIED CHARITABLE DISTRIBUTION LIMITATION.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 308DISTRIBUTIONS TO FIREFIGHTERS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 309EXCLUSION OF CERTAIN DISABILITY-RELATED FIRST RESPONDER RETIREMENT PAYMENTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 310APPLICATION OF TOP HEAVY RULES TO DEFINED CONTRIBUTION PLANS COVERING EXCLUDABLE EMPLOYEES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 311REPAYMENT OF QUALIFIED BIRTH OR ADOPTION DISTRIBUTION LIMITED TO 3 YEARS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 312EMPLOYER MAY RELY ON EMPLOYEE CERTIFYING THAT DEEMED HARDSHIP DISTRIBUTION CONDITIONS ARE MET.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 313INDIVIDUAL RETIREMENT PLAN STATUTE OF LIMITATIONS FOR EXCISE TAX ON EXCESS CONTRIBUTIONS AND CERTAIN ACCUMULATIONS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 314PENALTY-FREE WITHDRAWAL FROM RETIREMENT PLANS FOR INDIVIDUAL IN CASE OF DOMESTIC ABUSE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 315REFORM OF FAMILY ATTRIBUTION RULE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 316AMENDMENTS TO INCREASE BENEFIT ACCRUALS UNDER PLAN FOR PREVIOUS PLAN YEAR ALLOWED UNTIL EMPLOYER TAX RETURN DUE DATE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 317RETROACTIVE FIRST YEAR ELECTIVE DEFERRALS FOR SOLE PROPRIETORS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 318PERFORMANCE BENCHMARKS FOR ASSET ALLOCATION FUNDS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 319REVIEW AND REPORT TO CONGRESS RELATING TO REPORTING AND DISCLOSURE REQUIREMENTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 320ELIMINATING UNNECESSARY PLAN REQUIREMENTS RELATED TO UNENROLLED PARTICIPANTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 321REVIEW OF PENSION RISK TRANSFER INTERPRETIVE BULLETIN.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 322TAX TREATMENT OF IRA INVOLVED IN A PROHIBITED TRANSACTION.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 323CLARIFICATION OF SUBSTANTIALLY EQUAL PERIODIC PAYMENT RULE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 324TREASURY GUIDANCE ON ROLLOVERS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 325ROTH PLAN DISTRIBUTION RULES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 326EXCEPTION TO PENALTY ON EARLY DISTRIBUTIONS FROM QUALIFIED PLANS FOR INDIVIDUALS WITH A TERMINAL ILLNESS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 327SURVIVING SPOUSE ELECTION TO BE TREATED AS EMPLOYEE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 328REPEAL OF DIRECT PAYMENT REQUIREMENT ON EXCLUSION FROM GROSS INCOME OF DISTRIBUTIONS FROM GOVERNMENTAL PLANS FOR HEALTH AND LONG-TERM CARE INSURANCE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 329MODIFICATION OF ELIGIBLE AGE FOR EXEMPTION FROM EARLY WITHDRAWAL PENALTY.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 330EXEMPTION FROM EARLY WITHDRAWAL PENALTY FOR CERTAIN STATE AND LOCAL GOVERNMENT CORRECTIONS EMPLOYEES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 331SPECIAL RULES FOR USE OF RETIREMENT FUNDS IN CONNECTION WITH QUALIFIED FEDERALLY DECLARED DISASTERS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 332EMPLOYERS ALLOWED TO REPLACE SIMPLE RETIREMENT ACCOUNTS WITH SAFE HARBOR 401(k) PLANS DURING A YEAR.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 333ELIMINATION OF ADDITIONAL TAX ON CORRECTIVE DISTRIBUTIONS OF EXCESS CONTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 334LONG-TERM CARE CONTRACTS PURCHASED WITH RETIREMENT PLAN DISTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 335CORRECTIONS OF MORTALITY TABLES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 336REPORT TO CONGRESS ON SECTION 402(f) NOTICES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 337MODIFICATION OF REQUIRED MINIMUM DISTRIBUTION RULES FOR SPECIAL NEEDS TRUSTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 338REQUIREMENT TO PROVIDE PAPER STATEMENTS IN CERTAIN CASES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 339RECOGNITION OF TRIBAL GOVERNMENT DOMESTIC RELATIONS ORDERS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 340DEFINED CONTRIBUTION PLAN FEE DISCLOSURE IMPROVEMENTS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 341CONSOLIDATION OF DEFINED CONTRIBUTION PLAN NOTICES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 342INFORMATION NEEDED FOR FINANCIAL OPTIONS RISK MITIGATION.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 343DEFINED BENEFIT ANNUAL FUNDING NOTICES.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 344REPORT ON POOLED EMPLOYER PLANS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 345ANNUAL AUDITS FOR GROUP OF PLANS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 346WORKER OWNERSHIP, READINESS, AND KNOWLEDGE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 347REPORT BY THE SECRETARY OF LABOR ON THE IMPACT OF INFLATION ON RETIREMENT SAVINGS.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 348CASH BALANCE.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 349TERMINATION OF VARIABLE RATE PREMIUM INDEXING.Enacted
- Pub. L. 117-328, div. T, tit. III, sec. 350SAFE HARBOR FOR CORRECTIONS OF EMPLOYEE ELECTIVE DEFERRAL FAILURES.Enacted
- Pub. L. 117-328, div. T, tit. IV, sec. 401AMENDMENTS RELATING TO SETTING EVERY COMMUNITY UP FOR RETIREMENT ENHANCEMENT ACT OF 2019.Enacted
- Pub. L. 117-328, div. T, tit. V, sec. 501PROVISIONS RELATING TO PLAN AMENDMENTS.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 601SIMPLE AND SEP ROTH IRAS.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 602HARDSHIP WITHDRAWAL RULES FOR 403(b) PLANS.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 603ELECTIVE DEFERRALS GENERALLY LIMITED TO REGULAR CONTRIBUTION LIMIT.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 604OPTIONAL TREATMENT OF EMPLOYER MATCHING OR NONELECTIVE CONTRIBUTIONS AS ROTH CONTRIBUTIONS.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 605CHARITABLE CONSERVATION EASEMENTS.Enacted
- Pub. L. 117-328, div. T, tit. VI, sec. 606ENHANCING RETIREE HEALTH BENEFITS IN PENSION PLANS.Enacted
- Pub. L. 117-328, div. T, tit. VII, sec. 701PROVISIONS RELATING TO JUDGES OF THE TAX COURT.Enacted
- Pub. L. 117-328, div. T, tit. VII, sec. 702PROVISIONS RELATING TO SPECIAL TRIAL JUDGES OF THE TAX COURT.Enacted