APPLICATION OF CREDIT FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS TO EMPLOYERS WHICH JOIN AN EXISTING PLAN.

SEC. 111. APPLICATION OF CREDIT FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS TO EMPLOYERS WHICH JOIN AN EXISTING PLAN.(a) In General.—Section 45E(d)(3)(A) is amended by striking “effective” and inserting “effective with respect to the eligible employer”. (b) Effective Date.—The amendment made by this section shall take effect as if included in the enactment of section 104 136 STAT. 5294 of the Setting Every Community Up for Retirement Enhancement Act of 2019.