UCA and OBRA, required effective dates? Distinct from required execution dates

[Guest Enda80]

For retirement plans, what serves as the required effective date for UCA and OBRA?

When do the UCA and OBRA required effective dates fall?

[Guest Sieve]

UCA - PL 102-318 (Unemployment Compensation Act of 1992) - rollover provisions (requiring the qualified plan to directly transfer a former participant's account balance out of the plan) - effective for distributions after 12/31/1992

OBRA - PL 103-66 - (Omnibus Budget Reconcioliation Act of 1993) - reducing compensation to $150,000 under IRC Section 401(a)(17) - effective for plan years beginning after 12/31/1993