Pub. L. 109-280, tit. VIII, subtit. C, sec. 832

DETERMINATION OF AVERAGE COMPENSATION FOR SECTION 415 LIMITS.

Name: Justis AI
Availability: InStock

EnactedYear: 2006Length: 49 wordsOfficial source

SEC. 832. DETERMINATION OF AVERAGE COMPENSATION FOR SECTION 415 LIMITS.(a) In General.—Section 415(b)(3) of the Internal Revenue Code of 1986 is amended by striking “both was an active participant in the plan and”.(b) Effective Date.—The amendment made by this section shall apply to years beginning after December 31, 2005.