Editorial Notes
Amendments
1998—Subsecs. (e), (f). Puspan. L. 105–206 redesignated subsec. (f) as (e).
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Amendment by Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.
Effective Date
Section applicable with respect to group health plans for plan years beginning on or after Jan. 1, 1998, see section 1531(c) of Puspan. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 4980D of this title.