PUBLIC LAW 95-595—NOV. 4, 1978 "(b) For purposes of this subpart, the plans described in section 123(b) aie the following (other than any of the following which arccovered under the Employee Retirement Income Security Act of 1974): (1) Federal Reserve Employees Retirement Plans; " (2) Federal Home Loan Bank Board Retirement Systems; " (3) Federal Home Loan Mortgage Corporation Plan; and " (4) Farm Credit District Retirement Plans. "SEC. 124. The requirement imposed by section 121(a) shall apply with respect to plan years beginning after September 30, 1978. For purposes of this section, the term 'plan year' means with respect to a plan, the calendar, policy, or fiscal year chosen by the plan on which the records of the plan are kept.". SEC. 2. Part II of title I of the Budget and Accounting Procedures Act of 1950 (64 Stat. 832) is further amended— (1) by inserting after "PART II—ACCOUNTING AND AUDITING" the following new center heading: "Subpart A"; and (2) by inserting after section 111 the following new center heading: "Subpart B". Approved November 4, 1978.
LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1678 (Comm. on Government Operations). CONGRESSIONAL RECORD, Vol 124 (1978): Oct. 10, considered and passed House. Oct. 15, considered and passed Senate.
92 STAT. 2543
29 USC 1001 note.
31 USC 68d. "Plan year."
31 USC 65.
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