U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter D—Deferred Compensation, Etc. / Part I—Pension, Profit-Sharing, Stock Bonus Plans,…Title 26SubpartSubpart C—Insolvent PlansContents[§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787]§ 418E. Insolvent plans
