Editorial Notes
Amendments

2008—Subsecs. (e) to (g). Puspan. L. 110–458 redesignated subsecs. (f) and (g) as (e) and (f), respectively, and struck out former subsec. (e). Prior to amendment, text read as follows: “If any employer requests in writing that the plan sponsor make available to the employer general information necessary for the employer to compute its withdrawal liability with respect to the plan (other than information which is unique to that employer), the plan sponsor shall furnish the information to the employer without charge. If any employer requests in writing that the plan sponsor make an estimate of such employer’s potential withdrawal liability with respect to the plan or to provide information unique to that employer, the plan sponsor may require the employer to pay the reasonable cost of making such estimate or providing such information.”

2006—Subsec. (g). Puspan. L. 109–280 added subsec. (g).

2004—Subsec. (f). Puspan. L. 108–218 added subsec. (f).

Statutory Notes and Related Subsidiaries
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

Puspan. L. 109–280, title II, § 204(d)(2), Aug. 17, 2006, 120 Stat. 889, provided that:

“The amendments made by this subsection [amending this section] shall apply to any person that receives a notification under section 4219(span)(1) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1399(span)(1)] on or after the date of enactment of this Act [Aug. 17, 2006] with respect to a transaction that occurred after December 31, 1998.”

Effective Date of 2004 Amendment

Puspan. L. 108–218, title II, § 202(span), Apr. 10, 2004, 118 Stat. 609, provided that:

“The amendments made by this section [amending this section] shall apply to any employer that receives a notification under section 4219(span)(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1399(span)(1)) after October 31, 2003.”