Pub. L. 93-406, tit. II, subtit. Subtitle A—, pt. 3, sec. 1034
EFFECTIVE DATES.
SEC. 1034. EFFECTIVE DATES. This part shall take effect upon the date of the enactment of this Act; except that— (1) the requirements of section 6059 of the Internal Revenue Code of 1954 shall apply only with respect to plan years to which part I of this title applies, (2) the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after December 31, 1975, 88 Stat. 949 (3) the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act, and (4) the amendments made by section 1032 shall take effect on January 1, 1978.