Federal (United States) · Statute compilation
Division O
30 sections
30 sections
- Pub. L. 116-94, div. O, tit. I, sec. 101 (as amended)MULTIPLE EMPLOYER PLANS; POOLED EMPLOYER PLANS.
- Pub. L. 116-94, div. O, tit. I, sec. 102 (as amended)INCREASE IN 10 PERCENT CAP FOR AUTOMATIC ENROLLMENT SAFE HARBOR AFTER 1ST PLAN YEAR.
- Pub. L. 116-94, div. O, tit. I, sec. 103 (as amended)RULES RELATING TO ELECTION OF SAFE HARBOR 401(k) STATUS.
- Pub. L. 116-94, div. O, tit. I, sec. 104 (as amended)INCREASE IN CREDIT LIMITATION FOR SMALL EMPLOYER PENSION PLAN STARTUP COSTS.
- Pub. L. 116-94, div. O, tit. I, sec. 105 (as amended)SMALL EMPLOYER AUTOMATIC ENROLLMENT CREDIT.
- Pub. L. 116-94, div. O, tit. I, sec. 106 (as amended)CERTAIN TAXABLE NON-TUITION FELLOWSHIP AND STIPEND PAYMENTS TREATED AS COMPENSATION FOR IRA PURPOSES.
- Pub. L. 116-94, div. O, tit. I, sec. 107 (as amended)REPEAL OF MAXIMUM AGE FOR TRADITIONAL IRA CONTRIBUTIONS.
- Pub. L. 116-94, div. O, tit. I, sec. 108 (as amended)QUALIFIED EMPLOYER PLANS PROHIBITED FROM MAKING LOANS THROUGH CREDIT CARDS AND OTHER SIMILAR ARRANGEMENTS.
- Pub. L. 116-94, div. O, tit. I, sec. 109 (as amended)PORTABILITY OF LIFETIME INCOME OPTIONS.
- Pub. L. 116-94, div. O, tit. I, sec. 110 (as amended)TREATMENT OF CUSTODIAL ACCOUNTS ON TERMINATION OF SECTION 403(b) PLANS.
- Pub. L. 116-94, div. O, tit. I, sec. 111 (as amended)CLARIFICATION OF RETIREMENT INCOME ACCOUNT RULES RELATING TO CHURCH-CONTROLLED ORGANIZATIONS.
- Pub. L. 116-94, div. O, tit. I, sec. 112 (as amended)QUALIFIED CASH OR DEFERRED ARRANGEMENTS MUST ALLOW LONG-TERM EMPLOYEES WORKING MORE THAN 500 BUT LESS THAN 1,000 HOURS PER YEAR TO PARTICIPATE.
- Pub. L. 116-94, div. O, tit. I, sec. 113 (as amended)PENALTY-FREE WITHDRAWALS FROM RETIREMENT PLANS FOR INDIVIDUALS IN CASE OF BIRTH OF CHILD OR ADOPTION.
- Pub. L. 116-94, div. O, tit. I, sec. 114 (as amended)INCREASE IN AGE FOR REQUIRED BEGINNING DATE FOR MANDATORY DISTRIBUTIONS.
- Pub. L. 116-94, div. O, tit. I, sec. 115 (as amended)SPECIAL RULES FOR MINIMUM FUNDING STANDARDS FOR COMMUNITY NEWSPAPER PLANS.
- Pub. L. 116-94, div. O, tit. I, sec. 116 (as amended)TREATING EXCLUDED DIFFICULTY OF CARE PAYMENTS AS COMPENSATION FOR DETERMINING RETIREMENT CONTRIBUTION LIMITATIONS.
- Pub. L. 116-94, div. O, tit. II, sec. 201 (as amended)PLAN ADOPTED BY FILING DUE DATE FOR YEAR MAY BE TREATED AS IN EFFECT AS OF CLOSE OF YEAR.
- Pub. L. 116-94, div. O, tit. II, sec. 202 (as amended)COMBINED ANNUAL REPORT FOR GROUP OF PLANS.
- Pub. L. 116-94, div. O, tit. II, sec. 203 (as amended)DISCLOSURE REGARDING LIFETIME INCOME.
- Pub. L. 116-94, div. O, tit. II, sec. 204 (as amended)FIDUCIARY SAFE HARBOR FOR SELECTION OF LIFETIME INCOME PROVIDER.
- Pub. L. 116-94, div. O, tit. II, sec. 205 (as amended)MODIFICATION OF NONDISCRIMINATION RULES TO PROTECT OLDER, LONGER SERVICE PARTICIPANTS.
- Pub. L. 116-94, div. O, tit. II, sec. 206 (as amended)MODIFICATION OF PBGC PREMIUMS FOR CSEC PLANS.
- Pub. L. 116-94, div. O, tit. III, sec. 301 (as amended)BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.
- Pub. L. 116-94, div. O, tit. III, sec. 302 (as amended)EXPANSION OF SECTION 529 PLANS.
- Pub. L. 116-94, div. O, tit. IV, sec. 401 (as amended)MODIFICATION OF REQUIRED DISTRIBUTION RULES FOR DESIGNATED BENEFICIARIES.
- Pub. L. 116-94, div. O, tit. IV, sec. 402 (as amended)INCREASE IN PENALTY FOR FAILURE TO FILE.
- Pub. L. 116-94, div. O, tit. IV, sec. 403 (as amended)INCREASED PENALTIES FOR FAILURE TO FILE RETIREMENT PLAN RETURNS.
- Pub. L. 116-94, div. O, tit. IV, sec. 404 (as amended)INCREASE INFORMATION SHARING TO ADMINISTER EXCISE TAXES.
- Pub. L. 116-94, div. O, tit. V, sec. 501 (as amended)MODIFICATION OF RULES RELATING TO THE TAXATION OF UNEARNED INCOME OF CERTAIN CHILDREN.
- Pub. L. 116-94, div. O, tit. VI, sec. 601 (as amended)PROVISIONS RELATING TO PLAN AMENDMENTS.