Cooperative and Small Employer Charity Pension Flexibility Act

Pub. L. 113–97

22 sections of the Code credited to this law, found between Public Law 113-88 and Public Law 113-99.

• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 413 — Collectively bargained plans, etc.
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 433 — Minimum funding standards
• 26 U.S.C. § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
• 26 U.S.C. § 6059 — Periodic report of actuary
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1023 — Annual reports
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1056 — Form and payment of benefits
• 29 U.S.C. § 1060 — Multiple employer plans and other special rules
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1085a — Minimum funding standards
• 29 U.S.C. § 1132 — Civil enforcement
• 29 U.S.C. § 1303 — Operation of corporation
• 29 U.S.C. § 1304a — Sponsor education and assistance
• 29 U.S.C. § 1310 — Authority to require certain information
• 29 U.S.C. § 1371 — Penalty for failure to timely provide required information