The Secretary of Labor and the Secretary of the Treasury shall-
29 U.S.C. § 1193c
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection applicable to plan years beginning after Dec. 31, 2023, see section 127(g) of Pub. L. 117-328 set out as an Effective Date of 2022 Amendment note under section 72 of Title 26, Internal Revenue Code.