第102节. Modification of credit for small employer pension plan startup costs; effective for 税 years beginning after Dec. 31, 2022.
Section 111. Application of credit for small employer pension plan startup costs to employers which join an existing plan; effective retroactively for 税 years beginning after Dec. 31, 2019.
第128节. Permit 403(b) custodial accounts to participate in group trusts with other 税-preferred savings plans and IRAs; effective after DOE.
第302节. 减少某些累积的消费税(例如.e., failure to take RMDs) in qualified retirement plans; effective for 税 years beginning after DOE.
Section 312. Employer may rely on employee certifying that deemed hardship distribution conditions are met; effective for plan years beginning after DOE.
Section 317. Retroactive first year elective deferrals for sole proprietors; effective for plan years beginning after DOE.
第320节. Elimination of unnecessary plan notification requirements related to unenrolled participants; effective for plan years beginning after Dec. 31, 2022.
Section 326. Exception to penalty on early distributions from qualified plans for individuals with a terminal illness; effective for distributions made after DOE.
Section 331. Special rules for use of retirement funds in connection with qualified federally declared disasters; effective for disasters occurring on or after Jan. 26, 2021.
Section 333. Elimination of additional 税 on corrective distributions of excess contributions; effective for any determination of 税es, 在DOE当天或之后产生的利息或罚款, 而不考虑该决定所依据的行为(或不作为)是否发生在能源部之前.
第345节. Clarifies that plans filing under a Group of Plans need only to 提交 an audit opinion if they have 100 participants or more; effective on the DOE.
第348节. 阐明守则和写规则的应用, 禁止将应计权益转回, as they relate to hybrid plans that credit variable interest; effective for plan years beginning after DOE.
第604节. Allows DC plans to provide participants with the option of receiving matching contributions on a Roth basis; effective on DOE.
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