Section 1004

SEC. 1004. EFFECTIVE DATES.

[a] IN GENERAL.—Except as provided for in subsection [b], this subtitle [and the amendments made by this subtitle] shall become effective for plan years beginning on or after the date that is 6 months after the date of enactment of this Act, except that the amendments made by sections 1002 and 1003 shall become effective for fiscal years beginning with fiscal year 2010.

[b] SPECIAL RULE.—The amendments made by sections 1002 and 1003 shall take effect on the date of enactment of this Act.