# § 4973. Tax on excess contributions to certain tax-favored accounts and annuities
**(a)** **Tax imposed** In the case of—
there is imposed for each taxable year a tax in an amount equal to 6 percent of the amount of the excess contributions to such individual’s accounts or annuities (determined as of the close of the taxable year). The amount of such tax for any taxable year shall not exceed 6 percent of the value of the account or annuity (determined as of the close of the taxable year). In the case of an endowment contract described in section 408(b), the tax imposed by this section does not apply to any amount allocable to life, health, accident, or other insurance under such contract. The tax imposed by this subsection shall be paid by such individual.
**(1)** an individual retirement account (within the meaning of section 408(a)),
**(2)** an Archer MSA (within the meaning of section 220(d)),
**(3)** an individual retirement annuity (within the meaning of section 408(b)), a custodial account treated as an annuity contract under section 403(b)(7)(A) (relating to custodial accounts for regulated investment company stock),
**(4)** a Coverdell education savings account (as defined in section 530),
**(5)** a health savings account (within the meaning of section 223(d)), or
**(6)** an ABLE account (within the meaning of section 529A),
**(b)** **Excess contributions** For purposes of this section, in the case of individual retirement accounts or individual retirement annuities, the term “excess contributions” means the sum of—
For purposes of this subsection, any contribution which is distributed from the individual retirement account or the individual retirement annuity in a distribution to which section 408(d)(4) applies shall be treated as an amount not contributed. For purposes of paragraphs (1)(B) and (2)(C), the amount allowable as a deduction under section 219 shall be computed without regard to section 219(g). Such term shall not include any designated nondeductible contribution (as defined in subparagraph (C) of section 408(*o*)(2)) which does not exceed the nondeductible limit under subparagraph (B) thereof by reason of an election under section 408(*o*)(5).
**(1)** the excess (if any) of—
**(A)** the amount contributed for the taxable year to the accounts or for the annuities (other than a contribution to a Roth IRA or a rollover contribution described in section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16)), over
**(B)** the amount allowable as a deduction under section 219 for such contributions, and
**(2)** the amount determined under this subsection for the preceding taxable year reduced by the sum of—
**(A)** the distributions out of the account for the taxable year which were included in the gross income of the payee under section 408(d)(1),
**(B)** the distributions out of the account for the taxable year to which section 408(d)(5) applies, and
**(C)** the excess (if any) of the maximum amount allowable as a deduction under section 219 for the taxable year over the amount contributed (determined without regard to section 219(f)(6)) to the accounts or for the annuities (including the amount contributed to a Roth IRA) for the taxable year.
**(c)** **Section 403(b) contracts** For purposes of this section, in the case of a custodial account referred to in subsection (a)(3), the term “excess contributions” means the sum of—
**(1)** the excess (if any) of the amount contributed for the taxable year to such account (other than a rollover contribution described in section 403(b)(8) or 408(d)(3)(A)(iii)), over the lesser of the amount excludable from gross income under section 403(b) or the amount permitted to be contributed under the limitations contained in section 415 (or under whichever such section is applicable, if only one is applicable), and
**(2)** the amount determined under this subsection for the preceding taxable year, reduced by—
**(A)** the excess (if any) of the lesser of (i) the amount excludable from gross income under section 403(b) or (ii) the amount permitted to be contributed under the limitations contained in section 415 over the amount contributed to the account for the taxable year (or under whichever such section is applicable, if only one is applicable), and
**(B)** the sum of the distributions out of the account (for all prior taxable years) which are included in gross income under section 72(e).
**(d)** **Excess contributions to Archer MSAs** For purposes of this section, in the case of Archer MSAs (within the meaning of section 220(d)), the term “excess contributions” means the sum of—
For purposes of this subsection, any contribution which is distributed out of the Archer MSA in a distribution to which section 220(f)(3) or section 138(c)(3) applies shall be treated as an amount not contributed.
**(1)** the aggregate amount contributed for the taxable year to the accounts (other than rollover contributions described in section 220(f)(5)) which is neither excludable from gross income under section 106(b) nor allowable as a deduction under section 220 for such year, and
**(2)** the amount determined under this subsection for the preceding taxable year, reduced by the sum of—
**(A)** the distributions out of the accounts which were included in gross income under section 220(f)(2), and
**(B)** the excess (if any) of—
**(i)** the maximum amount allowable as a deduction under section 220(b)(1) (determined without regard to section 106(b)) for the taxable year, over
**(ii)** the amount contributed to the accounts for the taxable year.
**(e)** **Excess contributions to Coverdell education savings accounts** For purposes of this section—
**(1)** **In general** In the case of Coverdell education savings accounts maintained for the benefit of any one beneficiary, the term “excess contributions” means the sum of—
**(A)** the amount by which the amount contributed for the taxable year to such accounts exceeds $2,000 (or, if less, the sum of the maximum amounts permitted to be contributed under section 530(c) by the contributors to such accounts for such year); and
**(B)** the amount determined under this subsection for the preceding taxable year, reduced by the sum of—
**(i)** the distributions out of the accounts for the taxable year (other than rollover distributions); and
**(ii)** the excess (if any) of the maximum amount which may be contributed to the accounts for the taxable year over the amount contributed to the accounts for the taxable year.
**(2)** **Special rules** For purposes of paragraph (1), the following contributions shall not be taken into account:
**(A)** Any contribution which is distributed out of the Coverdell education savings account in a distribution to which section 530(d)(4)(C) applies.
**(B)** Any rollover contribution.
**(f)** **Excess contributions to Roth IRAs** For purposes of this section, in the case of contributions to a Roth IRA (within the meaning of section 408A(b)), the term “excess contributions” means the sum of—
For purposes of this subsection, any contribution which is distributed from a Roth IRA in a distribution described in section 408(d)(4) shall be treated as an amount not contributed.
**(1)** the excess (if any) of—
**(A)** the amount contributed for the taxable year to Roth IRAs (other than a qualified rollover contribution described in section 408A(e)), over
**(B)** the amount allowable as a contribution under sections 408A(c)(2) and (c)(3), and
**(2)** the amount determined under this subsection for the preceding taxable year, reduced by the sum of—
**(A)** the distributions out of the accounts for the taxable year, and
**(B)** the excess (if any) of the maximum amount allowable as a contribution under sections 408A(c)(2) and (c)(3) for the taxable year over the amount contributed by the individual to all individual retirement plans for the taxable year.
**(g)** **Excess contributions to health savings accounts** For purposes of this section, in the case of health savings accounts (within the meaning of section 223(d)), the term “excess contributions” means the sum of—
For purposes of this subsection, any contribution which is distributed out of the health savings account in a distribution to which section 223(f)(3) applies shall be treated as an amount not contributed.
**(1)** the aggregate amount contributed for the taxable year to the accounts (other than a rollover contribution described in section 220(f)(5) or 223(f)(5)) which is neither excludable from gross income under section 106(d) nor allowable as a deduction under section 223 for such year, and
**(2)** the amount determined under this subsection for the preceding taxable year, reduced by the sum of—
**(A)** the distributions out of the accounts which were included in gross income under section 223(f)(2), and
**(B)** the excess (if any) of—
**(i)** the maximum amount allowable as a deduction under section 223(b) (determined without regard to section 106(d)) for the taxable year, over
**(ii)** the amount contributed to the accounts for the taxable year.
**(h)** **Excess contributions to ABLE account** For purposes of this section—
**(1)** **In general** In the case of an ABLE account (within the meaning of section 529A), the term “excess contributions” means the amount by which the amount contributed for the taxable year to such account (other than contributions under section 529A(c)(1)(C) or contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)) exceeds the contribution limit under section 529A(b)(2)(B).
**(2)** **Special rule** For purposes of this subsection, any contribution which is distributed out of the ABLE account in a distribution to which the last sentence of section 529A(b)(2) applies shall be treated as an amount not contributed.
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**Source Credit**: (Added Pub. L. 93–406, title II, § 2002(d), Sept. 2, 1974, 88 Stat. 966; amended Pub. L. 94–455, title XV, § 1501(b)(8), title XIX, § 1904(a)(22), Oct. 4, 1976, 90 Stat. 1736, 1814; Pub. L. 95–600, title I, §§ 156(c)(3), (5), 157(b)(3), (j)(1), title VII, § 701(aa)(1), Nov. 6, 1978, 92 Stat. 2803, 2804, 2809, 2921; Pub. L. 96–222, title I, § 101(a)(13)(C), (14)(B), Apr. 1, 1980, 94 Stat. 204; Pub. L. 97–34, title III, §§ 311(h)(7), (9), (10), 313(b)(2), Aug. 13, 1981, 95 Stat. 282, 286; Pub. L. 98–369, div. A, title IV, § 491(d)(41)–(44), (55), July 18, 1984, 98 Stat. 851, 852; Pub. L. 99–514, title XI, § 1102(b)(1), title XVIII, § 1848(f), Oct. 22, 1986, 100 Stat. 2415, 2858; Pub. L. 100–647, title I, § 1011(b)(3), Nov. 10, 1988, 102 Stat. 3456; Pub. L. 102–318, title V, § 521(b)(41), July 3, 1992, 106 Stat. 313; Pub. L. 104–188, title I, § 1704(t)(70), (72), Aug. 20, 1996, 110 Stat. 1891; Pub. L. 104–191, title III, § 301(e), Aug. 21, 1996, 110 Stat. 2051; Pub. L. 105–33, title IV, § 4006(b)(1), Aug. 5, 1997, 111 Stat. 333; Pub. L. 105–34, title II, § 213(d), title III, § 302(b), Aug. 5, 1997, 111 Stat. 817, 828; Pub. L. 105–206, title VI, §§ 6004(d)(10), 6005(b)(8), 6023(18)(A), July 22, 1998, 112 Stat. 795, 799, 825; Pub. L. 106–554, § 1(a)(7) [title II, § 202(a)(6), (b)(2)(C), (6), (10)], Dec. 21, 2000, 114 Stat. 2763, 2763A–628, 2763A–629; Pub. L. 107–16, title IV, §§ 401(a)(2), (g)(2)(D), 402(a)(4)(A), title VI, § 641(e)(11), June 7, 2001, 115 Stat. 57, 60, 121; Pub. L. 107–22, § 1(b)(1)(C), (2)(B), (4), July 26, 2001, 115 Stat. 197; Pub. L. 108–173, title XII, § 1201(e), Dec. 8, 2003, 117 Stat. 2478; Pub. L. 108–311, title IV, § 408(a)(22), Oct. 4, 2004, 118 Stat. 1192; Pub. L. 113–295, div. B, title I, § 102(b), Dec. 19, 2014, 128 Stat. 4061; Pub. L. 117–328, div. T, title IV, § 401(a)(3), Dec. 29, 2022, 136 Stat. 5388; Pub. L. 119–21, title VII, § 70204(a)(2)(C), July 4, 2025, 139 Stat. 185.)
## Editorial Notes
### Amendments
2025—Subsec. (h)(1). inserted “or contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)” after “other than contributions under section 529A(c)(1)(C)”.
2022—Subsec. (b). inserted at end of concluding provisions: “Such term shall not include any designated nondeductible contribution (as defined in subparagraph (C) of section 408()(2)) which does not exceed the nondeductible limit under subparagraph (B) thereof by reason of an election under section 408()(5).”
2014—Subsec. (a)(6). , added par. (6).
Subsec. (h). , added subsec. (h).
2004—Subsec. (c). substituted “subsection (a)(3)” for “subsection (a)(2)” in introductory provisions.
2003—Subsec. (a)(5). , added par. (5).
Subsec. (g). , added subsec. (g).
2001—Subsec. (a)(4). , substituted “a Coverdell education savings” for “an education individual retirement”.
Subsec. (b)(1)(A). , substituted “408(d)(3), or 457(e)(16)” for “or 408(d)(3)”.
Subsec. (e). , substituted “Coverdell education savings” for “education individual retirement” in heading.
, which directed the substitution of “qualified tuition” for “qualified State tuition” wherever appearing in subsec. (e), could not be executed because the term “qualified State tuition” did not appear subsequent to amendment by , which struck out par. (1)(B). See below.
Subsec. (e)(1). , substituted “Coverdell education savings” for “education individual retirement” in introductory provisions.
Subsec. (e)(1)(A). , (g)(2)(D), substituted “$2,000” for “$500” and inserted “and” at end.
Subsec. (e)(1)(B), (C). , redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “if any amount is contributed (other than a contribution described in section 530(b)(2)(B)) during such year to a qualified State tuition program for the benefit of such beneficiary, any amount contributed to such accounts for such taxable year; and”.
Subsec. (e)(2)(A). , substituted “Coverdell education savings” for “education individual retirement”.
2000—Subsec. (a)(2). , substituted “an Archer” for “a Archer”.
, substituted “Archer MSA” for “medical savings account”.
Subsec. (d). , substituted “Archer MSAs” for “medical savings accounts” in heading, “Archer MSAs” for “medical savings accounts” in introductory provisions, and “Archer MSA” for “medical savings account” in concluding provisions.
1998—, amended section catchline generally. Prior to amendment, catchline read as follows: “Tax on excess contributions to individual retirement accounts, medical savings accounts, certain section 403(b) contracts, and certain individual retirement annuities”.
Subsec. (b)(1)(A). , inserted “a contribution to a Roth IRA or” after “other than”.
Subsec. (b)(2)(C). , inserted “(including the amount contributed to a Roth IRA)” after “annuities”.
Subsec. (e)(1). , reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “In the case of education individual retirement accounts maintained for the benefit of any 1 beneficiary, the term ‘excess contributions’ means—
“(A) the amount by which the amount contributed for the taxable year to such accounts exceeds $500, and
“(B) any amount contributed to such accounts for any taxable year if any amount is contributed during such year to a qualified State tuition program for the benefit of such beneficiary.”
Subsec. (e)(2)(B), (C). , redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “Any contribution described in section 530(b)(2)(B) to a qualified State tuition program.”
Subsec. (f). , made technical amendment to directory language of . See 1997 Amendment note below.
Subsec. (f)(1)(A). , substituted “Roth IRAs” for “such accounts”.
Subsec. (f)(2)(B). , substituted “by the individual to all individual retirement plans” for “to the accounts”.
1997—Subsec. (a)(4). , added par. (4).
Subsec. (d). inserted “or section 138(c)(3)” after “section 220(f)(3)” in concluding provisions.
Subsec. (e). , added subsec. (e).
Subsec. (f). , as amended by , added subsec. (f).
1996—, inserted “medical savings accounts,” after “accounts,” in section catchline.
Subsec. (a). –(3), struck out “or” at end of par. (1), added par. (2), and redesignated former par. (2) as (3).
Subsec. (b)(1)(A). , provided that shall be applied as if “section” appeared instead of “sections” in the material proposed to be stricken. See 1992 Amendment note below.
, substituted “section” for “sections”.
Subsec. (d). , added subsec. (d).
1992—Subsec. (b)(1)(A). , which directed the substitution of “sections 402(c)” for “sections 402(a)(5), 402(a)(7)”, was executed by substituting “sections 402(c)” for “section 402(a)(5), 402(a)(7)”. See 1996 Amendment note above.
1988—Subsec. (b). substituted “shall be computed without regard to section 219(g)” for “(after application of section 408()(2)(B)(ii)) shall be increased by the nondeductible limit under section 408()(2)(B)” in last sentence.
1986—Subsec. (b). , inserted at end “For purposes of paragraphs (1)(B) and (2)(C), the amount allowable as a deduction under section 219 (after application of section 408()(2)(B)(ii)) shall be increased by the nondeductible limit under section 408()(2)(B).”
, in introductory provisions, substituted “or individual retirement annuities” for “, individual retirement annuities, or bonds”, in par. (1)(A), substituted “(other than a rollover contribution described in section 402(a)(5), 402(a)(7), 403(a)(4), 403(b)(8), or 408(d)(3)), over” for “or bonds (other than a rollover contribution described in section 402(a)(5), 402(a)(7), 403(a)(4), 403(b)(8), 405(d)(3), or 408(d)(3)), over”, and in par. (2)(A), struck out “or bonds” after “for the annuities”.
1984—, substituted “and certain individual retirement annuities” for “certain individual retirement annuities, and certain retirement bonds” in section catchline.
Subsec. (a). , inserted “or” at end of par. (1), struck out “or” at end of par. (2), struck out par. (3) which imposed a tax in the case of a retirement bond, within the meaning of section 409, established for the benefit of any individual, and in the concluding provision substituted “or annuity” for “, annuity, or bond” and “or annuities” for “, annuities, or bonds”.
Subsec. (b). , substituted in provision following par. (2)(C) “or the individual retirement annuity” for “, individual retirement annuity, or bond”.
Subsec. (b)(1)(A). , which directed the amendment of subpar. (A) by substituting “and 408(d)(3)” for “408(d)(3), and 409(b)(3)(C)” was executed, as the probable intent of Congress, by substituting “or 408(d)(3))” for “408(d)(3)), or 409(b)(3)(C)”.
Subsec. (c)(1). , substituted “or 408(d)(3)(A)(iii)” for “, 408(d)(3)(A)(iii), or 409(b)(3)(C)”.
1981—Subsec. (a). , substituted “The tax imposed by this subsection shall be paid by such individual” for “The tax imposed by this subsection shall be paid by the individual to whom a deduction is allowed for the taxable year under section 219 (determined without regard to subsection (b)(1) thereof) or section 220 (determined without regard to subsection (b)(1) thereof), whichever is appropriate”.
Subsec. (b)(1)(A). , inserted “405(d)(3),” after “403(b)(8),”.
Subsec. (b)(1)(B). , substituted “section 219” for “section 219 or 220”.
Subsec. (b)(2)(C). , (10), substituted “section 219” for “section 219 or 220”, and “section 219(f)(6)” for “sections 219(c)(5) and 220(c)(6)”.
1980—Subsec. (b)(1)(A). , inserted reference to section 402(a)(7).
Subsec. (c)(1). , substituted “409(b)(3)(C)” for “409(d)(3)(C)”.
1978—Subsec. (b)(1)(A). , inserted reference to section 403(b)(8).
Subsec. (b)(2). , substituted “reduced by the sum of—” for “reduced by the excess (if any) of”, struck out “the maximum amount allowable as a deduction under section 219 or 220 for the taxable year over the amount contributed to the accounts or for the annuities or bonds for the taxable years and reduced by the sum of the distributions out of the account (for the taxable year and all prior taxable years) which were included in the gross income of the payee under section 408(d)(1)” in provision preceding par. (A), and added subpars. (A), (B), and (C).
Subsec. (b). , §§ 157(j)(1), 701(aa)(1), struck out in last sentence “if such distribution consists of an excess contribution solely because of employer contributions to a plan or contract described in section 219(b)(2) or by reason of the application of section 219(b)(1) (without regard to the $1,500 limitation) or section 220(b)(1) (without regard to the $1,750 limitation) and only if such distribution does not exceed the excess of $1,500 or $1,750 if applicable, over the amount described in paragraph (1)(B)” after “as an amount not contributed”.
Subsec. (c)(1). , inserted “(other than a rollover contribution described in section 403(b)(8), 408(d)(3)(A)(iii), or 409(d)(3)(C))” after “account”.
1976—Subsec. (a)(3). , §§ 1501(b)(8)(A), 1904(a)(22)(A), substituted “the individual to whom a deduction is allowed for the taxable year under section 219 (determined without regard to subsection (b)(1) thereof) or section 220 (determined without regard to subsection (b)(1) thereof), whichever is appropriate” for “such individual”, effective for taxable years beginning after and substituted “such individual” for “the individual to whom a deduction is allowed for the taxable year under section 219 (determined without regard to subsection (b)(1) thereof) or section 220 (determined without regard to subsection (b)(1) thereof), whichever is appropriate”, effective for the first day of the first month which begins more than 90 days after .
Subsec. (b)(1)(B). , inserted “or 220” after “under section 219”.
Subsec. (b)(2). , inserted “or 220” after “under section 219” and “the taxable year and” before “all prior taxable years” and struck out provisions relating to the treatment of contributions out of individual retirement accounts, annuities or bonds to which section 408(d)(4) applied.
Subsec. (c). , substituted “subsection (a)(2)” for “subsection (a)(3)” in provisions preceding par. (1).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2025 Amendment
Amendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .
### Effective Date of 2022 Amendment
Amendment by effective as if included in the section of div. O of to which the amendment relates, see , set out as a note under .
### Effective Date of 2014 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under , Government Organization and Employees.
### Effective Date of 2003 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 2001 Amendments
Amendment by effective , see , set out as a note under .
Amendment by section 401(a)(2), (g)(2)(D) of applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to distributions after , see , set out as a note under .
### Effective Date of 1998 Amendment
Amendment by effective , see , set out as a note under .
Amendment by sections 6004(d)(10) and 6005(b)(8) of effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1997 Amendments
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .
### Effective Date of 1996 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1992 Amendment
Amendment by applicable to distributions after , see , set out as a note under .
### Effective Date of 1988 Amendment
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to contributions and distributions for taxable years beginning after , see , set out as a note under .
Amendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable to obligations issued after , see , set out as a note under .
### Effective Date of 1981 Amendment
Amendment by section 311(h)(7), (9), (10) of applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to redemptions after , in taxable years ending after such date, see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective, except as otherwise provided, as if it had been included in the provision of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by section 156(c)(3), (5) of applicable to distributions or transfers made after , in taxable years beginning after such date, see , set out as a note under .
Amendment by applicable to determination of deductions for taxable years beginning after , see , set out as a note under .
> “The amendment made by paragraph (1) [amending this section] shall apply to contributions made for taxable years beginning after
>
> .”
, , , provided that:
> “The amendment made by paragraph (1) [amending this section] shall apply as if included in section 1501 of the Tax Reform Act of 1976 [
>
> ] at the time of the enactment of such Act [
>
> ].”
, , , provided that:
> “Notwithstanding section 1904(d) of the Tax Reform Act of 1976 [
>
> , set out as an Effective Date of 1976 Amendment note under
>
> ], the amendment made by section 1904(a)(22)(A) of such Act [amending this section] shall take effect on the date of the enactment of such Act [
>
> ].”
, , , provided that:
### Effective Date of 1976 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date
> “The amendments made by subsections (d) through (h) except subsection (g)(5) and (6) [enacting this section and sections 4974 and 6693 of this title and amending sections 37, 46, 50, 56, 72, 801, 805, 901, 3401, and 6047 of this title] shall take effect on
>
> .”
, , , provided that:
### Plan Amendments Not Required Until January 1, 1994
For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , set out as a note under .
### Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .