Pub. L. 110-28, tit. VI, ch. 6, sec. 6613

Sec. 6613. (a) Subparagraph (A) of section 420(c)(3) of the Internal Revenue Code of 1986 is amended by striking “transfer.” and inserting “transfer or, in the case of a transfer which involves a plan maintained by an employer described in subsection (f)(2)(E)(i)(III), if the plan meets the requirements of subsection (f)(2)(D)(i)(II).”.(b) The amendment made by subsection (a) shall apply to transfers after the date of the enactment of this Act.