Except as provided in subsection (b), this subchapter applies to any plan (including a successor plan) which, for a plan year-
which has, in practice, met the requirements of part I of subchapter D of chapter 1 of title 26 (as in effect for the preceding 5 plan years of the plan) applicable to the plans described in paragraph (2) for the preceding 5 plan years; or
For purposes of this subchapter, a successor plan is considered to be a continuation of a predecessor plan. For this purpose, unless otherwise specifically indicated in this subchapter, a successor plan is a plan which covers a group of employees which includes substantially the same employees as a previously established plan, and provides substantially the same benefits as that plan provided.
This section does not apply to any plan-
For purposes of subsection (b)(9), the term "substantial owner" means an individual who, at any time during the 60-month period ending on the date the determination is being made-
For purposes of paragraph (3), the constructive ownership rules of sectionof title 26 (other than paragraph (3)(C) thereof) shall apply, including the application of such rules under section of title 26.
1 So in original. The comma probably should be a semicolon.
2 So in original. A semicolon probably should appear.
3 So in original. Subtitle B of title IV of Pub. L. 93-406 classified to this subtitle, does not contain parts.
29 U.S.C. § 1321
REFERENCES IN TEXTThe Railroad Retirement Act of 1935 or 1937, referred to in subsec. (b)(2), means act Aug. 29, 1935, ch. 812, 49 Stat. 967, known as the Railroad Retirement Act of 1935. The Railroad Retirement Act of 1935 was amended generally by act June 24, 1937, ch. 382, part I, 50 Stat. 307, and was known as the Railroad Retirement Act of 1937. The Railroad Retirement Act of 1937 was amended generally and redesignated the Railroad Retirement Act of 1974 by Pub. L. 93-445, title I, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to subchapter IV (§231 et seq.) of chapter 9 of Title 45, Railroads. For complete classification of this Act to the Code, see Tables.The International Organizations Immunities Act, referred to in subsec. (b)(10), is title I of act Dec. 29, 1945, ch. 652, 59 Stat. 669, as amended, which is classified principally to subchapter XVIII (§288 et seq.) of chapter 7 of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under sectionof Title 22 and Tables.
AMENDMENTS2008-Subsec. (b)(14). Pub. L. 110-458 struck out par. (14) which read as follows: "established and maintained by an Indian tribal government (as defined in sectionof title 26), a subdivision of an Indian tribal government (determined in accordance with section of title 26), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function)."2006-Subsec. (b)(2). Pub. L. 109-280, §906(a)(2)(B), inserted "or which is described in the last sentence of section of this title" at end.Subsec. (b)(9). Pub. L. 109-280, §407(c)(1)(A), struck out "as defined in section of this title" before semicolon at end.Subsec. (b)(14). Pub. L. 109-280, §906(b)(2), added par. (14). Subsec. (d). Pub. L. 109-280, §407(c)(1)(B), added subsec. (d).1989-Subsec. (a). Pub. L. 101-239, §7894(g)(3)(A), substituted "this subchapter applies" for "this section applies" in introductory provisions.Subsecs. (a)(1), (2), (b)(3), (4)(A), (8). Pub. L. 101-239, §7891(a)(1), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.1980-Subsec. (a). Pub. L. 96-364 inserted "unless otherwise specifically indicated in this subchapter," after "For this purpose,".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2008 AMENDMENT Amendment by Pub. L. 110-458 effective as if included in the provisions of Pub. L. 109-280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110-458 set out as a note under sectionof Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109-280, title IV, §407(d), Aug. 17, 2006, 120 Stat. 931, provided that:"(1) IN GENERAL.-Except as provided in paragraph (2), the amendments made by this section [amending this section and sections, , and of this title] shall apply to plan terminations-"(A) under section 4041(c) of the Employee Retirement Income Security Act of 1974 ( ) with respect to which notices of intent to terminate are provided under section 4041(a)(2) of such Act ( ) after December 31, 2005, and "(B) under section 4042 of such Act ( ) with respect to which notices of determination are provided under such section after such date."(2) CONFORMING AMENDMENTS.-The amendments made by subsection (c) [amending this section and section of this title] shall take effect on January 1, 2006."Amendment by section 906(a)(2)(B), (b)(2) of Pub. L. 109-280 applicable to any year beginning on or after Aug. 17, 2006, see section 906(c) of Pub. L. 109-280 set out as a note under section of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 1989 AMENDMENT Amendment by section 7891(a)(1) of Pub. L. 101-239 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 7891(f) of Pub. L. 101-239 set out as a note under sectionof this title. Amendment by section 7894(g)(3)(A) of Pub. L. 101-239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406, to which such amendment relates, see section 7894(i) of Pub. L. 101-239 set out as a note under section of this title.
EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-364 effective Sept. 26, 1980, except as specifically provided, see sectionof this title.