Internal Revenue Code – Section 129

Sec. 129. Dependent care assistance programs

-STATUTE-

(a) Exclusion

(1) In general

Gross income of an employee does not include amounts paid or

incurred by the employer for dependent care assistance provided

to such employee if the assistance is furnished pursuant to a

program which is described in subsection (d).

(2) Limitation of exclusion

(A) In general

The amount which may be excluded under paragraph (1) for

dependent care assistance with respect to dependent care

services provided during a taxable year shall not exceed $5,000

($2,500 in the case of a separate return by a married

individual).

(B) Year of inclusion

The amount of any excess under subparagraph (A) shall be

included in gross income in the taxable year in which the

dependent care services were provided (even if payment of

dependent care assistance for such services occurs in a

subsequent taxable year).

(C) Marital status

For purposes of this paragraph, marital status shall be

determined under the rules of paragraphs (3) and (4) of section

21(e).

(b) Earned income limitation

(1) In general

The amount excluded from the income of an employee under

subsection (a) for any taxable year shall not exceed -

(A) in the case of an employee who is not married at the

close of such taxable year, the earned income of such employee

for such taxable year, or

(B) in the case of an employee who is married at the close of

such taxable year, the lesser of -

(i) the earned income of such employee for such taxable

year, or

(ii) the earned income of the spouse of such employee for

such taxable year.

(2) Special rule for certain spouses

For purposes of paragraph (1), the provisions of section

21(d)(2) shall apply in determining the earned income of a spouse

who is a student or incapable of caring for himself.

(c) Payments to related individuals

No amount paid or incurred during the taxable year of an employee

by an employer in providing dependent care assistance to such

employee shall be excluded under subsection (a) if such amount was

paid or incurred to an individual -

(1) with respect to whom, for such taxable year, a deduction is

allowable under section 151(c) (relating to personal exemptions

for dependents) to such employee or the spouse of such employee,

or

(2) who is a child of such employee (within the meaning of

section 152(f)(1)) under the age of 19 at the close of such

taxable year.

(d) Dependent care assistance program

(1) In general

For purposes of this section a dependent care assistance

program is a separate written plan of an employer for the

exclusive benefit of his employees to provide such employees with

dependent care assistance which meets the requirements of

paragraphs (2) through (8) of this subsection. If any plan would

qualify as a dependent care assistance program but for a failure

to meet the requirements of this subsection, then,

notwithstanding such failure, such plan shall be treated as a

dependent care assistance program in the case of employees who

are not highly compensated employees.

(2) Discrimination

The contributions or benefits provided under the plan shall not

discriminate in favor of employees who are highly compensated

employees (within the meaning of section 414(q)) or their

dependents.

(3) Eligibility

The program shall benefit employees who qualify under a

classification set up by the employer and found by the Secretary

not to be discriminatory in favor of employees described in

paragraph (2), or their dependents.

(4) Principal shareholders or owners

Not more than 25 percent of the amounts paid or incurred by the

employer for dependent care assistance during the year may be

provided for the class of individuals who are shareholders or

owners (or their spouses or dependents), each of whom (on any day

of the year) owns more than 5 percent of the stock or of the

capital or profits interest in the employer.

(5) No funding required

A program referred to in paragraph (1) is not required to be

funded.

(6) Notification of eligible employees

Reasonable notification of the availability and terms of the

program shall be provided to eligible employees.

(7) Statement of expenses

The plan shall furnish to an employee, on or before January 31,

a written statement showing the amounts paid or expenses incurred

by the employer in providing dependent care assistance to such

employee during the previous calendar year.

(8) Benefits

(A) In general

A plan meets the requirements of this paragraph if the

average benefits provided to employees who are not highly

compensated employees under all plans of the employer is at

least 55 percent of the average benefits provided to highly

compensated employees under all plans of the employer.

(B) Salary reduction agreements

For purposes of subparagraph (A), in the case of any benefits

provided through a salary reduction agreement, a plan may

disregard any employees whose compensation is less than

$25,000. For purposes of this subparagraph, the term

"compensation" has the meaning given such term by section

414(q)(4), except that, under rules prescribed by the

Secretary, an employer may elect to determine compensation on

any other basis which does not discriminate in favor of highly

compensated employees.

(9) Excluded employees

For purposes of paragraphs (3) and (8), there shall be excluded

from consideration -

(A) subject to rules similar to the rules of section

410(b)(4), employees who have not attained the age of 21 and

completed 1 year of service (as defined in section 410(a)(3)),

and

(B) employees not included in a dependent care assistance

program who are included in a unit of employees covered by an

agreement which the Secretary finds to be a collective

bargaining agreement between employee representatives and 1 or

more employees, if there is evidence that dependent care

benefits were the subject of good faith bargaining between such

employee representatives and such employer or employers.

(e) Definitions and special rules

For purposes of this section -

(1) Dependent care assistance

The term "dependent care assistance" means the payment of, or

provision of, those services which if paid for by the employee

would be considered employment-related expenses under section

21(b)(2) (relating to expenses for household and dependent care

services necessary for gainful employment).

(2) Earned income

The term "earned income" shall have the meaning given such term

in section 32(c)(2), but such term shall not include any amounts

paid or incurred by an employer for dependent care assistance to

an employee.

(3) Employee

The term "employee" includes, for any year, an individual who

is an employee within the meaning of section 401(c)(1) (relating

to self-employed individuals).

(4) Employer

An individual who owns the entire interest in an unincorporated

trade or business shall be treated as his own employer. A

partnership shall be treated as the employer of each partner who

is an employee within the meaning of paragraph (3).

(5) Attribution rules

(A) Ownership of stock

Ownership of stock in a corporation shall be determined in

accordance with the rules provided under subsections (d) and

(e) of section 1563 (without regard to section 1563(e)(3)(C)).

(B) Interest in unincorporated trade or business

The interest of an employee in a trade or business which is

not incorporated shall be determined in accordance with

regulations prescribed by the Secretary, which shall be based

on principles similar to the principles which apply in the case

of subparagraph (A).

(6) Utilization test not applicable

A dependent care assistance program shall not be held or

considered to fail to meet any requirements of subsection (d)

(other than paragraphs (4) and (8) thereof) merely because of

utilization rates for the different types of assistance made

available under the program.

(7) Disallowance of excluded amounts as credit or deduction

No deduction or credit shall be allowed to the employee under

any other section of this chapter for any amount excluded from

the gross income of the employee by reason of this section.

(8) Treatment of onsite facilities

In the case of an onsite facility maintained by an employer,

except to the extent provided in regulations, the amount of

dependent care assistance provided to an employee excluded with

respect to any dependent shall be based on -

(A) utilization of the facility by a dependent of the

employee, and

(B) the value of the services provided with respect to such

dependent.

(9) Identifying information required with respect to service

provider

No amount paid or incurred by an employer for dependent care

assistance provided to an employee shall be excluded from the

gross income of such employee unless -

(A) the name, address, and taxpayer identification number of

the person performing the services are included on the return

to which the exclusion relates, or

(B) if such person is an organization described in section

501(c)(3) and exempt from tax under section 501(a), the name

and address of such person are included on the return to which

the exclusion relates.

 

In the case of a failure to provide the information required

under the preceding sentence, the preceding sentence shall not

apply if it is shown that the taxpayer exercised due diligence in

attempting to provide the information so required.

 

-SOURCE-

(Added Pub. L. 97-34, title I, Sec. 124(e)(1), Aug. 13, 1981, 95

Stat. 198; amended Pub. L. 97-448, title I, Sec. 101(e), Jan. 12,

1983, 96 Stat. 2366; Pub. L. 98-369, div. A, title IV, Sec.

474(r)(6), July 18, 1984, 98 Stat. 839; Pub. L. 99-514, title I,

Sec. 104(b)(1), title XI, Secs. 1114(b)(4), 1151(c)(5), (f),

(g)(4), 1163(a), (b), Oct. 22, 1986, 100 Stat. 2104, 2450, 2503,

2506, 2507, 2510; Pub. L. 100-485, title VII, Sec. 703(c)(2), Oct.

13, 1988, 102 Stat. 2427; Pub. L. 100-647, title I, Sec.

1011B(a)(14), (15), (18), (30), (31)(A), (c)(1), (2)(A), title III,

Sec. 3021(a)(14), Nov. 10, 1988, 102 Stat. 3485, 3487-3489, 3631;

Pub. L. 101-140, title II, Secs. 203(a)(1), (2), 204(a)(1)-(3)(C),

Nov. 8, 1989, 103 Stat. 830, 832; Pub. L. 101-239, title VII, Sec.

7811(h)(2), Dec. 19, 1989, 103 Stat. 2409; Pub. L. 104-188, title

I, Sec. 1431(c)(1)(B), Aug. 20, 1996, 110 Stat. 1803; Pub. L. 108-

311, title II, Sec. 207(12), Oct. 4, 2004, 118 Stat. 1177.)

 

-COD-

CODIFICATION

Pub. L. 101-140, Sec. 203(a)(1), amended this section to read as

if the amendments made by section 1151(c)(5)(A) of Pub. L. 99-514

(amending subsec. (d)(1)) had not been enacted. Subsequent to

amendment by Pub. L. 99-514, subsec. (d)(1) was amended by Pub. L.

100-647. See 1988 Amendment note below.

 

 

-MISC1-

PRIOR PROVISIONS

A prior section 129 was renumbered section 140 of this title.

 

AMENDMENTS

2004 - Subsec. (c)(2). Pub. L. 108-311 substituted "152(f)(1)"

for "151(c)(3)".

1996 - Subsec. (d)(8)(B). Pub. L. 104-188 substituted "section

414(q)(4)" for "section 414(q)(7)".

1989 - Subsec. (a). Pub. L. 101-239 struck out at end "For

purposes of the preceding sentence, marital status shall be

determined under the rules of paragraphs (3) and (4) of section

21(e)."

Subsec. (d)(1). Pub. L. 101-140, Sec. 204(a)(3)(B), substituted

"paragraphs (2) through (8)" for "paragraphs (2) through (7)".

Pub. L. 101-140, Sec. 204(a)(1), inserted at end "If any plan

would qualify as a dependent care assistance program but for a

failure to meet the requirements of this subsection, then,

notwithstanding such failure, such plan shall be treated as a

dependent care assistance program in the case of employees who are

not highly compensated employees."

Pub. L. 101-140, Sec. 203(a)(1), amended par. (1) to read as if

the amendments by Pub. L. 99-514, Sec. 1151(c)(5)(A), had not been

enacted, see 1986 Amendment note below.

Subsec. (d)(3). Pub. L. 101-140, Sec. 204(a)(2)(B), struck out at

end "For purposes of this paragraph, there may be excluded from

consideration employees who may be excluded from consideration

under section 89(h)." for "For purposes of this paragraph, there

shall be excluded from consideration employees not included in the

program who are included in a unit of employees covered by an

agreement which the Secretary of Labor finds to be a collective

bargaining agreement between employee representatives and one or

more employers, if there is evidence that dependent care benefits

were the subject of good faith bargaining between such employee

representatives and such employer or employers."

Pub. L. 101-140, Sec. 203(a)(2), amended par. (3) to read as if

amendments by Pub. L. 100-647, Sec. 1011B(a)(31)(A)(i), had not

been enacted, see 1988 Amendment note below.

Pub. L. 101-140, Sec. 203(a)(1), amended par. (3) to read as if

amendments by Pub. L. 99-514, Sec. 1151(g)(4), had not been

enacted, see 1986 Amendment note below.

Subsec. (d)(6). Pub. L. 101-140, Sec. 203(a)(1), amended par. (6)

to read as if amendments by Pub. L. 99-514, Sec. 1151(c)(5)(B), had

not been enacted, see 1986 Amendment note below.

Subsec. (d)(7). Pub. L. 101-140, Sec. 204(a)(3)(A), redesignated

par. (7) as (8).

Pub. L. 101-140, Sec. 203(a)(1), amended par. (7) to read as if

amendments by Pub. L. 99-514, Sec. 1151(c)(5)(B), had not been

enacted, see 1986 Amendment note below.

Subsec. (d)(8). Pub. L. 101-140, Sec. 204(a)(3)(A), redesignated

par. (7) as (8).

Pub. L. 101-140, Sec. 203(a)(2), amended par. (8) to read as if

amendments by Pub. L. 100-647, Sec. 1011B(a)(31)(A)(ii), had not

been enacted, see 1988 Amendment note below.

Subsec. (d)(9). Pub. L. 101-140, Sec. 204(a)(2)(A), added par.

(9).

Subsec. (e)(6). Pub. L. 101-140, Sec. 204(a)(3)(C), substituted

"(8)" for "(7)".

1988 - Subsec. (a)(2). Pub. L. 100-647, Sec. 1011B(c)(2)(A),

amended par. (2) generally. Prior to amendment, par. (2) read as

follows: "The aggregate amount excluded from the gross income of

the taxpayer under this section for any taxable year shall not

exceed $5,000 ($2,500 in the case of a separate return by a married

individual)."

Subsec. (d)(1)(B). Pub. L. 100-647, Sec. 1011B(a)(30),

substituted "(7)" for "(6)", see Codification note above.

Subsec. (d)(3). Pub. L. 100-647, Sec. 1011B(a)(31)(A)(i), struck

out at end "For purposes of this paragraph, there may be excluded

from consideration employees who may be excluded from consideration

under section 89(h)."

Subsec. (d)(7). Pub. L. 100-647, Sec. 1011B(a)(14), redesignated

par. (8) as (7).

Subsec. (d)(7)(A). Pub. L. 100-647, Sec. 1011B(a)(15)(A),

inserted "under all plans of the employer" after second and third

reference to "employees".

Subsec. (d)(7)(B). Pub. L. 100-647, Sec. 3021(a)(14), struck out

"(within the meaning of section 414(q)(7))" after "whose

compensation" and inserted at end "For purposes of this

subparagraph, the term 'compensation' has the meaning given such

term by section 414(q)(7), except that, under rules prescribed by

the Secretary, an employer may elect to determine compensation on

any other basis which does not discriminate in favor of highly

compensated employees."

Pub. L. 100-647, Sec. 1011B(a)(15)(B), (C), substituted "a plan

may disregard" for "there shall be disregarded" and "414(q)(7)" for

"415(q)(7)".

Subsec. (d)(8). Pub. L. 100-647, Sec. 1011B(a)(31)(A)(ii), added

par. (8). Former par. (8) redesignated (7).

Subsec. (e)(6). Pub. L. 100-647, Sec. 1011B(a)(18), inserted

"(other than paragraphs (4) and (7) thereof)" after "subsection

(d)".

Subsec. (e)(8). Pub. L. 100-647, Sec. 1011B(c)(1), in

introductory provisions, inserted "maintained by an employer" after

"onsite facility" and "of dependent care assistance provided to an

employee" after "the amount", in subpar. (A), inserted "of the

facility by a dependent of the employee" after "utilization", and

in subpar. (B), inserted "with respect to such dependent" after

"provided".

Subsec. (e)(9). Pub. L. 100-485 added par. (9).

1986 - Subsec. (a). Pub. L. 99-514, Sec. 1163(a), substituted

"Exclusion" for "In general" in heading and amended text generally.

Prior to amendment, text read as follows: "Gross income of an

employee does not include amounts paid or incurred by the employer

for dependent care assistance provided to such employee if the

assistance is furnished pursuant to a program which is described in

subsection (d)."

Subsec. (c)(1). Pub. L. 99-514, Sec. 104(b)(1)(A), substituted

"section 151(c)" for "section 151(e)".

Subsec. (c)(2). Pub. L. 99-514, Sec. 104(b)(1)(B), substituted

"section 151(c)(3)" for "section 151(e)(3)".

Subsec. (d)(1). Pub. L. 99-514, Sec. 1151(c)(5)(A), added par.

(1) and struck out former par. (1) which read as follows: "For

purposes of this section a dependent care assistance program is a

separate written plan of an employer for the exclusive benefit of

his employees to provide such employees with dependent care

assistance which meets the requirements of paragraphs (2) through

(7) of this subsection."

Subsec. (d)(2). Pub. L. 99-514, Sec. 1114(b)(4), substituted

"highly compensated employees (within the meaning of section

414(q))" for "officers, owners, or highly compensated,".

Subsec. (d)(3). Pub. L. 99-514, Sec. 1151(g)(4), substituted "For

purposes of this paragraph, there may be excluded from

consideration employees who may be excluded from consideration

under section 89(h)." for "For purposes of this paragraph, there

shall be excluded from consideration employees not included in the

program who are included in a unit of employees covered by an

agreement which the Secretary of Labor finds to be a collective

bargaining agreement between employee representatives and one or

more employers, if there is evidence that dependent care benefits

were the subject of good faith bargaining between such employee

representatives and such employer or employers."

Subsec. (d)(6), (7). Pub. L. 99-514, Sec. 1151(c)(5)(B),

redesignated par. (7) as (6) and struck out former par. (6) which

read as follows: "Notification of eligible employees. - Reasonable

notification of the availability and terms of the program shall be

provided to eligible employees."

Subsec. (d)(8). Pub. L. 99-514, Sec. 1151(f), added par. (8).

Subsec. (e)(8). Pub. L. 99-514, Sec. 1163(b), added par. (8).

1984 - Subsec. (b)(2). Pub. L. 98-369, Sec. 474(r)(6)(A),

substituted "section 21(d)(2)" for "section 44A(e)(2)".

Subsec. (e)(1). Pub. L. 98-369, Sec. 474(r)(6)(B), substituted

"section 21(b)(2)" for "section 44A(c)(2)".

Subsec. (e)(2). Pub. L. 98-369, Sec. 474(r)(6)(C), substituted

"section 32(c)(2)" for "section 43(c)(2)".

1983 - Subsec. (d)(1). Pub. L. 97-448, Sec. 101(e)(1)(C),

substituted "paragraphs (2) through (7)" for "paragraphs (2)

through (6)".

Subsec. (d)(2). Pub. L. 97-448, Sec. 101(e)(1)(A), added par.

(2). Former par. (2) redesignated (3).

Subsec. (d)(3). Pub. L. 97-448, Sec. 101(e)(1)(A), (B),

redesignated former par. (2) as (3) and substituted "employees

described in paragraph (2), or their dependents" for "employees who

are officers, owners, or highly compensated, or their dependents".

Former par. (3) redesignated (4).

Subsec. (d)(4) to (7). Pub. L. 97-448, Sec. 101(e)(1)(A),

redesignated former pars. (3) to (6) as (4) to (7), respectively.

Subsec. (e)(7). Pub. L. 97-448, Sec. 101(e)(2), substituted

"shall be allowed to the employee under any other section of this

chapter for any amount excluded from the gross income of the

employee" for "shall be allowed under any other section of this

chapter for any amount excluded from income".

 

EFFECTIVE DATE OF 2004 AMENDMENT

Amendment by Pub. L. 108-311 applicable to taxable years

beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311,

set out as a note under section 2 of this title.

 

EFFECTIVE DATE OF 1996 AMENDMENT

Amendment by Pub. L. 104-188 applicable to years beginning after

Dec. 31, 1996, except that in determining whether an employee is a

highly compensated employee for years beginning in 1997, such

amendment to be treated as having been in effect for years

beginning in 1996, see section 1431(d)(1) of Pub. L. 104-188, set

out as a note under section 414 of this title.

 

EFFECTIVE DATE OF 1989 AMENDMENTS

Amendment by Pub. L. 101-239 effective, except as otherwise

provided, as if included in the provision of the Technical and

Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such

amendment relates, see section 7817 of Pub. L. 101-239, set out as

a note under section 1 of this title.

Amendment by section 203(a)(1), (2) of Pub. L. 101-140 effective

as if included in section 1151 of Pub. L. 99-514, see section

203(c) of Pub. L. 101-140, set out as a note under section 79 of

this title.

Section 204(a)(3)(D) of Pub. L. 101-140 provided that: "Section

129(d)(8) (as redesignated by subparagraph (A)) shall apply to plan

years beginning after December 31, 1989."

Section 204(d)(1), (2) of Pub. L. 101-140 provided that:

"(1) The amendments made by subsections (a)(1), (a)(2), and

(b)(2) [amending this section and section 414 of this title] shall

apply to years beginning after December 31, 1988.

"(2) The amendments made by subsection (a)(3) [amending this

section] shall apply to plan years beginning after December 31,

1989."

 

EFFECTIVE DATE OF 1988 AMENDMENTS

Amendment by section 1011B(a)(14), (15), (18), (30), (31)(A),

(c)(1) of Pub. L. 100-647 effective, except as otherwise provided,

as if included in the provision of the Tax Reform Act of 1986, Pub.

L. 99-514, to which such amendment relates, see section 1019(a) of

Pub. L. 100-647, set out as a note under section 1 of this title.

Section 1011B(c)(2)(C) of Pub. L. 100-647 provided that:

"(i) Except as provided in this subparagraph, the amendments made

by this paragraph [amending this section and section 6051 of this

title] shall apply to taxable years beginning after December 31,

1987.

"(ii) A taxpayer may elect to have the amendment made by

subparagraph (A) [amending this section] apply to taxable years

beginning in 1987.

"(iii) In the case of a taxpayer not making an election under

clause (ii), any dependent care assistance provided in a taxable

year beginning in 1987 with respect to which reimbursement was not

received in such taxable year shall be treated as provided in the

taxpayer's first taxable year beginning after December 31, 1987."

Section 3021(d) of Pub. L. 100-647 provided that:

"(1) Subsection (a). - The amendments made by subsection (a)

[amending this section and sections 89, 410, 4976, 6039D, and 6652

of this title] shall take effect as if included in the amendments

made by section 1151 of the Tax Reform Act of 1986 [Pub. L. 99-514,

see Effective Date note below]; except that the amendment made by

subsection (a)(8) [amending section 89 of this title] shall apply

to testing years beginning after December 31, 1989.

"(2) Subsection (b). - The amendments made by subsection (b)

[amending sections 89 and 414 of this title] shall apply to years

beginning after December 31, 1986."

Amendment by Pub. L. 100-485 applicable to taxable years

beginning after Dec. 31, 1988, see section 703(d) of Pub. L. 100-

485, set out as a note under section 21 of this title.

 

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by section 104(b)(1) of Pub. L. 99-514 applicable to

taxable years beginning after Dec. 31, 1986, see section 151(a) of

Pub. L. 99-514, set out as a note under section 1 of this title.

Amendment by section 1114(b)(4) of Pub. L. 99-514 applicable to

years beginning after Dec. 31, 1987, see section 1114(c)(2) of Pub.

L. 99-514, set out as a note under section 414 of this title.

Amendment by section 1151(c)(5), (f), (g)(4) of Pub. L. 99-514

applicable, with certain qualifications and exceptions, to years

beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99-

514, as amended, set out as a note under section 79 of this title.

Section 1163(c) of Pub. L. 99-514 provided that: "The amendments

made by this section [amending this section] shall apply to taxable

years beginning after December 31, 1986."

 

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by Pub. L. 98-369 applicable to taxable years beginning

after Dec. 31, 1983, and to carrybacks from such years, see section

475(a) of Pub. L. 98-369, set out as a note under section 21 of

this title.

 

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by Pub. L. 97-448 effective, except as otherwise

provided, as if it had been included in the provision of the

Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such

amendment relates, see section 109 of Pub. L. 97-448, set out as a

note under section 1 of this title.

 

EFFECTIVE DATE

Section applicable to taxable years beginning after Dec. 31,

1981, see section 124(f) of Pub. L. 97-34, set out as an Effective

Date of 1981 Amendment note under section 21 of this title.

 

REGULATIONS

Secretary of the Treasury or his delegate to issue before Feb. 1,

1988, final regulations to carry out amendments made by section

1114 of Pub. L. 99-514, see section 1141 of Pub. L. 99-514, set out

as a note under section 401 of this title.

 

NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514

FOR FISCAL YEAR 1990

No monies appropriated by Pub. L. 101-136 to be used to implement

or enforce section 1151 of Pub. L. 99-514 or the amendments made by

such section, see section 528 of Pub. L. 101-136, set out as a note

under section 89 of this title.

 

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998

For provisions directing that if any amendments made by subtitle

D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an

amendment to any plan or annuity contract, such amendment shall not

be required to be made before the first day of the first plan year

beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-

188, set out as a note under section 401 of this title.

 

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989

For provisions directing that if any amendments made by subtitle

A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or

title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an

amendment to any plan, such plan amendment shall not be required to

be made before the first plan year beginning on or after Jan. 1,

1989, see section 1140 of Pub. L. 99-514, as amended, set out as a

note under section 401 of this title.

 

-End-