{"identifier":"/us/usc/t26/s418...418D","title_num":"26","num":"[§§ 418 to 418D.","heading":"Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]","status":"repealed","guid":"id4352212f-3a70-11f1-a967-d35dac11796a","source_credit":null,"seq_in_title":379,"parent_identifier":"/us/usc/t26/stA/ch1/schD/ptI/sptC","ancestors":[{"identifier":"/us/usc/t26","level":"title","num":"Title 26—","heading":"INTERNAL REVENUE CODE","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA","level":"subtitle","num":"Subtitle A—","heading":"Income Taxes","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1","level":"chapter","num":"CHAPTER 1—","heading":"NORMAL TAXES AND SURTAXES","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1/schD","level":"subchapter","num":"Subchapter D—","heading":"Deferred Compensation, Etc.","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1/schD/ptI","level":"part","num":"PART I—","heading":"PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.","status":null,"is_section":false},{"identifier":"/us/usc/t26/stA/ch1/schD/ptI/sptC","level":"subpart","num":"Subpart C—","heading":"Insolvent Plans","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" status=\"repealed\" style=\"-uslm-lc:I80\" id=\"id6264f440-3cab-11ec-a112-f7ae4abdc23a\" identifier=\"/us/usc/t26/s418...418D\"><num value=\"418 to 418D\">[§§ 418 to 418D.</num><heading> Repealed. <ref href=\"/us/pl/113/235/dO/tI/s108/b/1\">Pub. L. 113–235, div. O, title I, § 108(b)(1)</ref>, <date date=\"2014-12-16\">Dec. 16, 2014</date>, <ref href=\"/us/stat/128/2787\">128 Stat. 2787</ref>]</heading><notes type=\"uscNote\" id=\"id6264f441-3cab-11ec-a112-f7ae4abdc23a\">\n<note topic=\"removalDescription\" id=\"id6264f442-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 418, added <ref href=\"/us/pl/96/364/tII/s202/a\">Pub. L. 96–364, title II, § 202(a)</ref>, <date date=\"1980-09-26\">Sept. 26, 1980</date>, <ref href=\"/us/stat/94/1271\">94 Stat. 1271</ref>, related to reorganization status.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6264f443-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 418A, added <ref href=\"/us/pl/96/364/tII/s202/a\">Pub. L. 96–364, title II, § 202(a)</ref>, <date date=\"1980-09-26\">Sept. 26, 1980</date>, <ref href=\"/us/stat/94/1274\">94 Stat. 1274</ref>, related to notice of reorganization and funding requirements.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6264f444-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 418B, added <ref href=\"/us/pl/96/364/tII/s202/a\">Pub. L. 96–364, title II, § 202(a)</ref>, <date date=\"1980-09-26\">Sept. 26, 1980</date>, <ref href=\"/us/stat/94/1274\">94 Stat. 1274</ref>, related to minimum contribution requirement.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6264f445-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 418C, added <ref href=\"/us/pl/96/364/tII/s202/a\">Pub. L. 96–364, title II, § 202(a)</ref>, <date date=\"1980-09-26\">Sept. 26, 1980</date>, <ref href=\"/us/stat/94/1278\">94 Stat. 1278</ref>, related to overburden credit against minimum contribution requirement.</p>\n</note>\n<note topic=\"removalDescription\" id=\"id6264f446-3cab-11ec-a112-f7ae4abdc23a\">\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 418D, added <ref href=\"/us/pl/96/364/tII/s202/a\">Pub. L. 96–364, title II, § 202(a)</ref>, <date date=\"1980-09-26\">Sept. 26, 1980</date>, <ref href=\"/us/stat/94/1280\">94 Stat. 1280</ref>, related to adjustments in accrued benefits.</p>\n</note>\n<note style=\"-uslm-lc:I74\" role=\"crossHeading\" topic=\"statutoryNotes\" id=\"id6264f447-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered\"><b>Statutory Notes and Related Subsidiaries</b></heading></note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDate\" id=\"id6264f448-3cab-11ec-a112-f7ae4abdc23a\"><heading class=\"centered smallCaps\">Effective Date of Repeal</heading><p><ref href=\"/us/pl/113/235/dO/tI/s108/c\">Pub. L. 113–235, div. O, title I, § 108(c)</ref>, <date date=\"2014-12-16\">Dec. 16, 2014</date>, <ref href=\"/us/stat/128/2789\">128 Stat. 2789</ref>, provided that: <quotedContent origin=\"/us/pl/113/235/dO/tI/s108/c\">“The amendments made by this section [amending sections 418E and 431 of this title and sections 1084, 1301, and 1426 of Title 29, Labor, and repealing sections 418 to 418D of this title and sections 1421 to 1425 of Title 29] shall apply with respect to plan years beginning after <date date=\"2014-12-31\">December 31, 2014</date>.”</quotedContent>\n</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"119-83","currency_date":"2026-04-13","congress":119,"law_num":83,"excluded_laws":[],"update_num":null,"seq":371,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","06","07","08","10","11","12","15","16","18","19","20","21","22","23","26","28","29","30","31","33","34","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"served_from":{"label":"119-83","currency_date":"2026-04-13","congress":119,"law_num":83,"excluded_laws":[],"update_num":null,"seq":371,"is_partial":false,"caveat":null,"titles_affected":["01","02","05","06","07","08","10","11","12","15","16","18","19","20","21","22","23","26","28","29","30","31","33","34","36","38","40","41","42","43","48","49","50","51","54"],"ingested_titles":[]},"content_first_seen":{"label":"117-52","currency_date":"2021-10-31","congress":117,"law_num":52,"excluded_laws":[],"update_num":null,"seq":247,"is_partial":false,"caveat":null,"titles_affected":["23","26"],"ingested_titles":[]},"is_exact":true,"note":null}