401(a)(31), 401(a)(9) effective dates for a retirement plan questions; absolute or first day of the first plan year following the effective dates give

[Guest Enda80]

401(a)(31), 401(a)(9) effective dates for a retirement plan questions; absolute or first day of the first plan year following the effective dates given?

Anyone answering, if not inconvenient, please provide an official source.

For 401(a)(31) and 401(a)(9), do the effective dates apply asbolutely, or do they only apply to the first day of the first plan year following the effective date?

[Guest Sieve]

The initial effective date of IRC Section 401(a)(31) was indicated in my post to another topic you started today. IRC Section 401(a)(9), on the other hand, was enacted initially as part of ERISA--but it's has had many interations, so it's not possible to answer your inquiry until you are more specific.