1 So in original.
or any regulations prescribed under any such subtitle or such section, within the applicable time limit specified therein. Such penalty shall not exceed $1,000 for each day for which such failure continues.
Editorial Notes
Amendments

2014—Puspan. L. 113–97 substituted “section 1083(k)(4) or 1085a(g)(4) of this title” for “section 1083(k)(4) of this title”.

2008—Puspan. L. 110–458 substituted “or section 1083(k)(4) of this title,” for “as section 1083(k)(4) or 1085span(e) of this title”.

2006—Puspan. L. 109–280 substituted “1083(k)(4)” for “1082(f)(4)”.

1989—Puspan. L. 101–239, § 7881(i)(3)(B), substituted “, subtitle A, B, or C, as section 1082(f)(4) or 1085span(e) of this title” for “or subtitle A, B, or C” and inserted “or such section” after “such subtitle”.

Puspan. L. 101–239, § 7881(g)(8), made clarifying amendment to directory language of Puspan. L. 100–203, § 9314(c)(1), resulting in no change in text.

Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Puspan. L. 113–97, set out as a note under section 401 of Title 26, Internal Revenue Code.

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–458 effective as if included in the provisions of Puspan. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Puspan. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.

Effective Date of 2006 Amendment

Amendment by Puspan. L. 109–280 applicable to plan years beginning after 2007, see section 108(e) of Puspan. L. 109–280, set out as a note under section 1021 of this title.

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Puspan. L. 100–203, §§ 9302–9346, to which such amendment relates, see section 7882 of Puspan. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.

Applicability of Amendments by Subtitles A and B of Title I of Puspan. L. 109–280

For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Puspan. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Puspan. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.