94 STAT. 3582
PUBLIC LAW 96-613—DEC. 28, 1980 (A) by striking out "subsection (b) or (c) of section 414" and inserting in lieu thereof "subsection (b), (c), or (m) of section 414", and (B) by striking out "CONTROLLED GROUPS" in the paragraph
heading and inserting in lieu thereof 26 USC 414 note.
"CONTROLLED GROUPS,
ETC.". (g) EFFECTIVE D A T E S. —
(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to plan years ending after November 30, 1980. (2) PLANS IN EXISTENCE ON NOVEMBER 30, 1980.—In the case of a plan in existence on November 30, 1980, the amendments made by this section shall apply to plan years beginning after November 30, 1980. Approved December 28, 1980.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1050 (Comm. on Ways and Means). SENATE REPORT No. 96-1032 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 126 (1980): June 17, considered and passed House. Dec. 13, considered and passed Senate, amended; House agreed to certain Senate amendments, to others with amendments, and disagreed to Senate amendment No. 9; Senate receded from its amendment No. 9 and agreed to House amendments.
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