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republic-os/legal/us/code/title-26/chapter-1/section-418-to-418d.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 418 to 418D Repealed. Pub. L. 113235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 418 to 418D 26 U.S.C. § 418 to 418D current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s418...418D data/legal/raw/us/code/title-26/usc26.xml d462975b1ea0b1c8daf10d09308f2d143da46e9212ef306051ea14914dc55924 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 603592a2d3667c3e78f046931a7f3505bd9921916d8de4e9eb2664ee000495da 2026-07-04 official
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26 U.S.C. § 418 to 418D - Repealed. Pub. L. 113235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]

Notes

Section 418, added Pub. L. 96364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1271, related to reorganization status.

Section 418A, added Pub. L. 96364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1274, related to notice of reorganization and funding requirements.

Section 418B, added Pub. L. 96364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1274, related to minimum contribution requirement.

Section 418C, added Pub. L. 96364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1278, related to overburden credit against minimum contribution requirement.

Section 418D, added Pub. L. 96364, title II, § 202(a), Sept. 26, 1980, 94 Stat. 1280, related to adjustments in accrued benefits.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 113235, div. O, title I, § 108(c), Dec. 16, 2014, 128 Stat. 2789, provided that: “The amendments made by this section [amending sections 418E and 431 of this title and sections 1084, 1301, and 1426 of Title 29, Labor, and repealing sections 418 to 418D of this title and sections 1421 to 1425 of Title 29] shall apply with respect to plan years beginning after December 31, 2014.”