Pub. L. 117–328, div. T, title I, § 127(c)(1), (g), Dec. 29, 2022, 136 Stat. 5324, 5330, provided that, applicable to plan years beginning after Dec. 31, 2023, subsection (a) of this section is amended by inserting “(including pension-linked emergency savings account features within a pension plan)” after “class of pension plans”. See 2022 Amendment note below.

2022—Subsec. (a). Pub. L. 117–328 inserted “(including pension-linked emergency savings account features within a pension plan)” after “class of pension plans” in introductory provisions.

Amendment by Pub. L. 117–328 applicable to plan years beginning after Dec. 31, 2023, see section 127(g) of Pub. L. 117–328, set out as a note under section 72 of Title 26, Internal Revenue Code.

Secretary authorized, effective Sept. 2, 1974, to promulgate regulations wherever provisions of this subchapter call for the promulgation of regulations, see section 1031 of this title.