§9832. Definitions
26 U.S.C. § 9832
- 26 U.S.C. § 4980D(f)(1)
- 26 U.S.C. § 9801(a)
- 26 U.S.C. § 9801(b)(2)
- 26 U.S.C. § 9801(b)(3)
- 26 U.S.C. § 9801(b)(4)
- 26 U.S.C. § 9801(c)(1)(A)
- 26 U.S.C. § 9801(c)(2)(A)
- 26 U.S.C. § 9801(c)(2)(B)
- 26 U.S.C. § 9801(c)(3)(A)
- 26 U.S.C. § 9801(c)(3)(B)
- 26 U.S.C. § 9801(c)(3)(C)
- 26 U.S.C. § 9801(d)(1)
- 26 U.S.C. § 9801(d)(2)
- 26 U.S.C. § 9801(d)(3)
- 26 U.S.C. § 9801(e)(1)(A)
- 26 U.S.C. § 9801(e)(1)(C)
- 26 U.S.C. § 9801(e)(2)(A)
- 26 U.S.C. § 9801(e)(3)
- 26 U.S.C. § 9801(f)(1)
- 26 U.S.C. § 9801(f)(1)(A)
- 26 U.S.C. § 9801(f)(1)(B)
- 26 U.S.C. § 9801(f)(2)(A)
- 26 U.S.C. § 9801(f)(2)(A)(i)
- 26 U.S.C. § 9801(f)(3)(A)
- 26 U.S.C. § 9801(f)(3)(A)(i)
- 26 U.S.C. § 9801(f)(3)(A)(ii)
- 26 U.S.C. § 9801(f)(3)(B)(i)(I)
- 26 U.S.C. § 9801(f)(3)(B)(ii)
- 26 U.S.C. § 9802(a)(1)
- 26 U.S.C. § 9802(a)(2)(A)
- 26 U.S.C. § 9802(b)(1)
- 26 U.S.C. § 9802(b)(2)(A)
- 26 U.S.C. § 9802(b)(2)(B)
- 26 U.S.C. § 9802(b)(3)(A)
- 26 U.S.C. § 9802(b)(3)(B)
- 26 U.S.C. § 9802(c)(1)
- 26 U.S.C. § 9802(c)(3)(A)
- 26 U.S.C. § 9802(c)(3)(B)
- 26 U.S.C. § 9802(c)(4)
- 26 U.S.C. § 9802(d)(1)
- 26 U.S.C. § 9802(d)(2)
- 26 U.S.C. § 9802(d)(3)
- 26 U.S.C. § 9802(e)
- 26 U.S.C. § 9803(a)
- 26 U.S.C. § 9811(a)(1)
- 26 U.S.C. § 9811(a)(2)
- 26 U.S.C. § 9811(b)
- 26 U.S.C. § 9811(c)(2)
- 26 U.S.C. § 9811(c)(3)
- 26 U.S.C. § 9811(d)
- 26 U.S.C. § 9812(a)(1)
- 26 U.S.C. § 9812(a)(2)
- 26 U.S.C. § 9812(a)(3)(A)
- 26 U.S.C. § 9812(a)(7)(A)
- 26 U.S.C. § 9812(a)(7)(B)(i)
- 26 U.S.C. § 9812(a)(7)(B)(ii)
- 26 U.S.C. § 9812(a)(7)(C)
- 26 U.S.C. § 9812(a)(8)(A)
- 26 U.S.C. § 9812(a)(8)(A)(v)
- 26 U.S.C. § 9812(a)(8)(B)(i)
- 26 U.S.C. § 9812(a)(8)(B)(ii)
- 26 U.S.C. § 9812(a)(8)(B)(iii)(I)
- 26 U.S.C. § 9812(a)(8)(B)(iii)(II)
- 26 U.S.C. § 9812(a)(8)(B)(iv)(II)
- 26 U.S.C. § 9812(a)(8)(B)(iv)(III)
- 26 U.S.C. § 9812(a)(8)(B)(iv)(IV)
- 26 U.S.C. § 9812(a)(8)(B)(iv)(V)
- 26 U.S.C. § 9812(a)(8)(C)(iii)
- 26 U.S.C. § 9812(b)(1)
- 26 U.S.C. § 9812(b)(2)
- 26 U.S.C. § 9812(c)(1)(A)
- 26 U.S.C. § 9812(c)(2)(A)
- 26 U.S.C. § 9812(c)(2)(C)
- 26 U.S.C. § 9812(c)(2)(D)
- 26 U.S.C. § 9812(c)(2)(E)(i)
- 26 U.S.C. § 9812(c)(2)(F)
- 26 U.S.C. § 9812(d)
- 26 U.S.C. § 9812(e)(1)
- 26 U.S.C. § 9812(e)(2)
- 26 U.S.C. § 9813(a)
- 26 U.S.C. § 9813(b)(1)
- 26 U.S.C. § 9813(b)(2)
- 26 U.S.C. § 9813(b)(3)
- 26 U.S.C. § 9813(c)
- 26 U.S.C. § 9813(e)(1)
- 26 U.S.C. § 9815(a)(1)
- 26 U.S.C. § 9815(a)(2)
- 26 U.S.C. § 9815(b)
- 26 U.S.C. § 9816(a)(1)
- 26 U.S.C. § 9816(a)(1)(C)(iv)
- 26 U.S.C. § 9816(a)(2)(A)(i)
- 26 U.S.C. § 9816(a)(2)(A)(i)(II)
- 26 U.S.C. § 9816(a)(2)(A)(ii)(I)
- 26 U.S.C. § 9816(a)(2)(A)(ii)(II)
- 26 U.S.C. § 9816(a)(2)(B)(i)
- 26 U.S.C. § 9816(a)(2)(B)(iv)
- 26 U.S.C. § 9816(a)(3)(C)(ii)(I)
- 26 U.S.C. § 9816(a)(3)(E)(i)
- 26 U.S.C. § 9816(a)(3)(E)(ii)
- 26 U.S.C. § 9816(a)(3)(E)(ii)(I)
- 26 U.S.C. § 9816(a)(3)(E)(ii)(II)
- 26 U.S.C. § 9816(a)(3)(E)(iii)
- 26 U.S.C. § 9816(a)(3)(E)(iv)(III)
- 26 U.S.C. § 9816(a)(3)(E)(v)(I)
- 26 U.S.C. § 9816(a)(3)(E)(v)(II)
- 26 U.S.C. § 9816(a)(3)(E)(v)(III)
- 26 U.S.C. § 9816(a)(3)(F)(i)
- 26 U.S.C. § 9816(a)(3)(F)(ii)
- 26 U.S.C. § 9816(a)(3)(G)(i)
- 26 U.S.C. § 9816(a)(3)(G)(ii)
- 26 U.S.C. § 9816(a)(3)(H)
- 26 U.S.C. § 9816(a)(3)(I)
- 26 U.S.C. § 9816(a)(3)(K)
- 26 U.S.C. § 9816(b)(1)
- 26 U.S.C. § 9816(b)(2)(A)(i)
- 26 U.S.C. § 9816(b)(2)(A)(ii)
- 26 U.S.C. § 9816(c)(1)(A)
- 26 U.S.C. § 9816(c)(1)(B)
- 26 U.S.C. § 9816(c)(2)(A)
- 26 U.S.C. § 9816(c)(3)(A)(ii)
- 26 U.S.C. § 9816(c)(4)(A)(ii)(I)
- 26 U.S.C. § 9816(c)(4)(A)(ii)(II)
- 26 U.S.C. § 9816(c)(4)(A)(ii)(III)
- 26 U.S.C. § 9816(c)(4)(D)
- 26 U.S.C. § 9816(c)(4)(F)(i)
- 26 U.S.C. § 9816(c)(5)(A)(ii)
- 26 U.S.C. § 9816(c)(5)(B)
- 26 U.S.C. § 9816(c)(5)(C)(ii)
- 26 U.S.C. § 9816(c)(5)(E)(iv)
- 26 U.S.C. § 9816(c)(5)(F)
- 26 U.S.C. § 9816(c)(7)(B)
- 26 U.S.C. § 9816(c)(7)(B)(iii)
- 26 U.S.C. § 9816(c)(7)(B)(vi)
- 26 U.S.C. § 9816(c)(7)(D)
- 26 U.S.C. § 9816(d)
- 26 U.S.C. § 9816(e)
- 26 U.S.C. § 9816(f)(1)
- 26 U.S.C. § 9817(a)
- 26 U.S.C. § 9817(a)(3)
- 26 U.S.C. § 9817(b)(1)(A)
- 26 U.S.C. § 9817(b)(1)(B)
- 26 U.S.C. § 9817(b)(2)(A)
- 26 U.S.C. § 9817(b)(5)(A)(ii)
- 26 U.S.C. § 9817(b)(5)(B)
- 26 U.S.C. § 9817(b)(5)(C)(ii)
- 26 U.S.C. § 9817(b)(7)(B)
- 26 U.S.C. § 9817(b)(7)(B)(iii)
- 26 U.S.C. § 9817(b)(7)(B)(vi)
- 26 U.S.C. § 9817(b)(7)(D)
- 26 U.S.C. § 9818(a)(1)
- 26 U.S.C. § 9818(a)(1)(C)
- 26 U.S.C. § 9818(b)(2)
- 26 U.S.C. § 9819
- 26 U.S.C. § 9820(a)(1)
- 26 U.S.C. § 9820(a)(2)
- 26 U.S.C. § 9820(a)(3)
- 26 U.S.C. § 9820(a)(4)
- 26 U.S.C. § 9820(a)(5)
- 26 U.S.C. § 9820(a)(6)
- 26 U.S.C. § 9820(b)(1)
- 26 U.S.C. § 9820(b)(2)
- 26 U.S.C. § 9820(c)
- 26 U.S.C. § 9822(a)
- 26 U.S.C. § 9822(b)(1)
- 26 U.S.C. § 9822(c)(1)(A)
- 26 U.S.C. § 9822(c)(1)(B)
- 26 U.S.C. § 9822(c)(2)
- 26 U.S.C. § 9822(c)(3)(B)
- 26 U.S.C. § 9823(a)
- 26 U.S.C. § 9823(b)
- 26 U.S.C. § 9824(a)(1)
- 26 U.S.C. § 9824(a)(3)
- 26 U.S.C. § 9824(a)(4)
- 26 U.S.C. § 9825(a)
- 26 U.S.C. § 9825(a)(7)
- 26 U.S.C. § 9825(b)
- 26 U.S.C. § 9826(a)
- 26 U.S.C. § 9826(a)(1)
- 26 U.S.C. § 9826(a)(2)
- 26 U.S.C. § 9826(b)(1)
- 26 U.S.C. § 9826(b)(2)
- 26 U.S.C. § 9826(b)(2)(A)
- 26 U.S.C. § 9826(b)(2)(A)(i)(I)
- 26 U.S.C. § 9826(b)(2)(A)(i)(II)
- 26 U.S.C. § 9826(b)(2)(A)(ii)
- 26 U.S.C. § 9826(b)(2)(A)(iii)
- 26 U.S.C. § 9826(b)(2)(B)
- 26 U.S.C. § 9826(b)(2)(B)(i)
- 26 U.S.C. § 9826(b)(2)(B)(ii)
- 26 U.S.C. § 9826(b)(2)(B)(ii)(III)
- 26 U.S.C. § 9826(b)(2)(B)(iv)(I)
- 26 U.S.C. § 9826(b)(2)(B)(iv)(II)
- 26 U.S.C. § 9826(b)(2)(B)(iv)(III)
- 26 U.S.C. § 9826(b)(3)
- 26 U.S.C. § 9826(b)(4)(A)
- 26 U.S.C. § 9826(b)(4)(B)(i)
- 26 U.S.C. § 9826(b)(4)(B)(ii)
- 26 U.S.C. § 9826(b)(4)(D)
- 26 U.S.C. § 9826(b)(4)(E)
- 26 U.S.C. § 9826(b)(4)(F)
- 26 U.S.C. § 9826(b)(4)(G)
- 26 U.S.C. § 9826(b)(5)(A)
- 26 U.S.C. § 9826(c)
- 26 U.S.C. § 9826(d)
- 26 U.S.C. § 9826(e)(1)(B)
- 26 U.S.C. § 9826(e)(4)
- 26 U.S.C. § 9826(e)(5)
- 26 U.S.C. § 9826(e)(8)
- 26 U.S.C. § 9826(e)(9)
- 26 U.S.C. § 9831(a)(2)
- 26 U.S.C. § 9831(b)
- 26 U.S.C. § 9831(c)(1)
- 26 U.S.C. § 9831(c)(2)
- 26 U.S.C. § 9831(c)(2)(B)
- 26 U.S.C. § 9831(c)(2)(C)
- 26 U.S.C. § 9831(c)(3)
- 26 U.S.C. § 9831(d)(1)
- 26 U.S.C. § 9831(d)(3)(B)(ii)
- 26 U.S.C. § 9834
- 26 U.S.C. § 9801(c)(1)(B)
- 26 U.S.C. § 9801(c)(2)(C)(i)
- 26 U.S.C. § 9801(e)(1)(C)
- 26 U.S.C. § 9801(e)(3)
- 26 U.S.C. § 9801(f)(1)(A)
- 26 U.S.C. § 9801(f)(1)(B)
- 26 U.S.C. § 9811(e)
- 26 U.S.C. § 9813(b)(3)
- 26 U.S.C. § 9813(e)(2)
- 26 U.S.C. § 9815(a)(1)
- 26 U.S.C. § 9815(a)(2)
- 26 U.S.C. § 9816(a)(3)(E)(ii)
- 26 U.S.C. § 9816(b)(2)(A)(ii)
- 26 U.S.C. § 9816(c)(5)(E)(iv)
- 26 U.S.C. § 9816(c)(7)(D)
- 26 U.S.C. § 9817(b)(7)(D)
- 26 U.S.C. § 9818(a)(1)(C)
- 26 U.S.C. § 9826(b)(2)(A)
- 26 U.S.C. § 9826(b)(3)
- 26 U.S.C. § 162(m)(6)(C)(i)(I)
- 26 U.S.C. § 162(m)(6)(C)(i)(II)
- 26 U.S.C. § 9801(f)(1)(B)
- 26 U.S.C. § 9813(e)(2)
- 26 U.S.C. § 9815(a)(1)
- 26 U.S.C. § 9815(a)(2)
- 26 U.S.C. § 9816(c)(3)(A)(ii)
- 26 U.S.C. § 9816(c)(5)(E)(iv)
- 26 U.S.C. § 9816(c)(7)(D)
- 26 U.S.C. § 9817(b)(7)(B)(vi)
- 26 U.S.C. § 9817(b)(7)(D)
- 26 U.S.C. § 9818(a)(1)(C)
- 26 U.S.C. § 9826(b)(3)
- 26 U.S.C. § 9826(d)
- 26 U.S.C. § 9826(e)(1)(B)
- 29 U.S.C. § 1144a(c)(3)(B)
- 26 U.S.C. § 9801(b)(1)(B)
- 26 U.S.C. § 9802(a)(1)(F)
- 26 U.S.C. § 9802(b)(3)(A)
- 26 U.S.C. § 9802(b)(3)(B)
- 26 U.S.C. § 9802(c)(4)(C)
- 26 U.S.C. § 9802(d)(1)
- 26 U.S.C. § 9802(d)(2)
- 26 U.S.C. § 9802(d)(3)
- 26 U.S.C. § 9802(e)
- 26 U.S.C. § 9802(g)
- 26 U.S.C. § 9802(g)(1)
- 26 U.S.C. § 9802(g)(2)
- 26 U.S.C. § 9824(a)(1)(B)
- 26 U.S.C. § 9824(a)(1)(C)
- 26 U.S.C. § 9824(a)(4)
- 26 U.S.C. § 9826(b)(4)(C)(ii)
Notes, amendments, and revision history
(Added Pub. L. 104–191, title IV, § 401(a), Aug. 21, 1996, 110 Stat. 2080, § 9805; renumbered § 9832, Pub. L. 105–34, title XV, § 1531(a)(2), Aug. 5, 1997, 111 Stat. 1081; amended Pub. L. 110–233, title I, § 103(d), May 21, 2008, 122 Stat. 898.)
Editorial Notes
References in Text
The Employee Retirement Income Security Act of 1974, referred to in subsecs. (b)(2) and (d)(1)(B), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 832. Section 514(b)(2) of the Act is classified to section 1144(b)(2) of Title 29, Labor. Section 609 of the Act is classified to section 1169 of Title 29. Part 6 of subtitle B of title I of the Act is classified generally to part 6 (§ 1161 et seq.) of subtitle B of subchapter I of chapter 18 of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.
The date of the enactment of this section, referred to in subsec. (b)(2), is the date of enactment of Pub. L. 104–191, which was approved Aug. 21, 1996.
Section 1882(g)(1) of the Social Security Act, referred to in subsec. (c)(4), is classified to section 1395ss(g)(1) of Title 42, The Public Health and Welfare.
The Public Health Service Act, referred to in subsec. (d)(1)(C), is act July 1, 1944, ch. 373, 58 Stat. 682. Title XXII of the Act is classified generally to subchapter XX (§ 300bb–1 et seq.) of chapter 6A of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.
Amendments
2008—Subsec. (d)(6) to (10). Pub. L. 110–233 added pars. (6) to (10).
1997—Pub. L. 105–34 renumbered section 9805 of this title as this section.
Statutory Notes and Related Subsidiaries
Effective Date of 2008 Amendment
Amendment by Pub. L. 110–233 applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as a note under section 9802 of this title.
Effective Date
Section applicable to plan years beginning after June 30, 1997, see section 401(c) of Pub. L. 104–191, set out as a note under section 9801 of this title.