Home > Data > Subtitle D > Chapter 43 > Sec. 4980a. Repealed
Sec. 4980a. Repealed.
Last Updated: January 8, 2012
[Sec. 4980A. Repealed. Pub. L. 105-34, title X, Sec. 1073(a), Aug.
5, 1997, 111 Stat. 948].
Section, added Pub. L. 99-514, title XI, Sec. 1133(a), Oct. 22,
1986, 100 Stat. 2481, Sec. 4981A; renumbered Sec. 4980A and amended
Pub. L. 100-647, title I, Sec. 1011A(g)(1)(A), (2)-(6), (9), Nov.
10, 1988, 102 Stat. 3479-3482; Pub. L. 102-318, title V, Sec.
521(b)(42), July 3, 1992, 106 Stat. 313; Pub. L. 104-188, title I,
Secs. 1401(b)(12), 1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816,
related to tax on excess distributions from qualified retirement
plans.
EFFECTIVE DATE OF REPEAL
Section 1073(c) of Pub. L. 105-34 provided that:
"(1) Excess distribution tax repeal. - Except as provided in
paragraph (2), the repeal made by subsection (a) [repealing this
section] shall apply to excess distributions received after
December 31, 1996.
"(2) Excess retirement accumulation tax repeal. - The repeal made
by subsection (a) with respect to section 4980A(d) of the Internal
Revenue Code of 1986 and the amendments made by subsection (b)
[amending sections 691, 2013, 2053, and 6018 of this title] shall
apply to estates of decedents dying after December 31, 1996."