View all text of Subchapter E [§ 3241 - § 3241]
§ 3241. Determination of tier 2 tax rate based on average account benefits ratio
(a) In general
(b) Tax rate schedule
(c) Definitions related to determination of rates of tax
(1) Average account benefits ratio
(2) Account benefits ratio
(d) Notice
(Added Pub. L. 107–90, title II, § 204(d), Dec. 21, 2001, 115 Stat. 892.)