Section, added
Pub. L. 99–514, title XI, § 1133(a), Oct. 22, 1986,
100 Stat. 2481, § 4981A; renumbered § 4980A and amended
Pub. L. 100–647, title I, § 1011A(g)(1)(A), (2)–(6), (9), Nov. 10, 1988,
102 Stat. 3479–3482;
Pub. L. 102–318, title V, § 521(b)(42), July 3, 1992,
106 Stat. 313;
Pub. L. 104–188, title I, §§ 1401(b)(12),
1452
(b), Aug. 20, 1996,
110 Stat. 1789, 1816, related to tax on excess distributions from qualified retirement plans.