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Federal law — U.S. Code and appendices · legal_authorities
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Source: U.S. Code supplied Markdown snapshot · 26 U.S.C. § 36C
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Stable record: federal_law:legal_authorities:record_usc_1f020168a2337d4533de4253
Source file: Laws/federal/codes/united-states-code/title-26/section-36c-renumbered-23--1271c7799c.md
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Source location: Laws/federal/codes/united-states-code/title-26/section-36c-renumbered-23--1271c7799c.md#record-record-usc-1f020168a2337d4533de4253
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Required contents for applicable plans** Each pension plan to which this section applies shall provide that— (1) in the case of a vested participant who does not die before the annuity starting date, the accrued benefit payable to such participant shall be provided in the form of a qualified joint and survivor annuity, and (2) in the case of a vested participant who dies before the annuity starting date and who has a surviving spouse, a qualified preretirement survivor annuity shall be provided to the surviving spouse of such participant. **(b) Applicable plans** (1) This section shall apply to— (A) any defined benefit plan, (B) any individual account plan which is subject to the funding standards of [section 1082 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1082&num=0&edition=prelim), and (C) any participant under any other individual account plan unless— (i) such plan provides that the participant’s nonforfeitable accrued benefit (reduced by any security interest held by the plan by reason of a loan outstanding to such participant) is payable in full, on the death of the participant, to the participant’s surviving spouse (or, if there is no surviving spouse or the surviving spouse consents in the manner required under subsection (c)(2), to a designated beneficiary), (ii) such participant does not elect the payment of benefits in the form of a life annuity, and (iii) with respect to such participant, such plan is not a direct or indirect transferee (in a transfer after December 31, 1984) of a plan which is described in subparagraph (A) or (B) or to which this clause applied with respect to the participant. Clause (iii) of subparagraph (C) shall apply only with respect to the transferred a
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1055
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Federal law — U.S. Code and appendices · legal_authorities
Page 168 TITLE 26—INTERNAL REVENUE CODE [§ 36C apply to notices with respect to years beginning after December 31, 2016. ‘‘(ii) TRANSITION RELIEF.—For purposes of section 6652(o) of the Internal Revenue Code of 1986 (as added by this Act), a person shall not be treated as failing to provide a written notice as required by section 9831(d)(4) of such Code if such notice is so provided not later than 90 days after the date of the enactment of this Act [Dec. 13, 2016]. ‘‘(E) W–2 REPORTING.—The amendments made by para- graph (6)(A) [amending section 6051 of this title] shall apply to calendar years beginning after December 31, 2016. ‘‘(F) INFORMATION PROVIDED BY EXCHANGE SUBSIDY AP- PLICANTS.— ‘‘(i) IN GENERAL.—The amendments made by para- graph (6)(B) [amending section 18081 of Title 42] shall apply to applications for enrollment made after De- cember 31, 2016. ‘‘(ii) VERIFICATION.—Verification under section 1411 of the Patient Protection and Affordable Care Act [42 U.S.C. 18081] of information provided under section 1411(b)(3)(B) of such Act shall apply with respect to months beginning after October 2016. ‘‘(iii) TRANSITIONAL RELIEF.—In the case of an appli- cation for enrollment under section 1411(b) of the Pa- tient Protection and Affordable Care Act [42 U.S.C. 18081(b)] made before April 1, 2017, the requirement of section 1411(b)(3)(B) of such Act shall be treated as met if the information described therein is provided not later than 30 days after the date on which the ap- plicant receives the notice described in section 9831(d)(4) of the Internal Revenue Code of 1986.’’ EFFECTIVE DATE OF 2011 AMENDMENT Pub. L. 112–56, title IV, § 401(b), Nov. 21, 2011, 125 Stat. 734, provided that: ‘‘The amendments made by this sec- tion [amending this secti
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 36C
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