                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
           SUBTITLE IV--COUNTERVAILING AND ANTIDUMPING DUTIES
 
          Part III--Reviews; Other Actions Regarding Agreements
 
     subpart a--review of amount of duty and agreements other than 
                   quantitative restriction agreements
 
Sec. 1675. Administrative review of determinations


(a) Periodic review of amount of duty

                           (1) In general

        At least once during each 12-month period beginning on the 
    anniversary of the date of publication of a countervailing duty 
    order under this subtitle or under section 1303 \1\ of this title, 
    an antidumping duty order under this subtitle or a finding under the 
    Antidumping Act, 1921, or a notice of the suspension of an 
    investigation, the administering authority, if a request for such a 
    review has been received and after publication of notice of such 
    review in the Federal Register, shall--
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            (A) review and determine the amount of any net 
        countervailable subsidy,
            (B) review, and determine (in accordance with paragraph 
        (2)), the amount of any antidumping duty, and
            (C) review the current status of, and compliance with, any 
        agreement by reason of which an investigation was suspended, and 
        review the amount of any net countervailable subsidy or dumping 
        margin involved in the agreement,

    and shall publish in the Federal Register the results of such 
    review, together with notice of any duty to be assessed, estimated 
    duty to be deposited, or investigation to be resumed.

               (2) Determination of antidumping duties

        (A) In general

            For the purpose of paragraph (1)(B), the administering 
        authority shall determine--
                (i) the normal value and export price (or constructed 
            export price) of each entry of the subject merchandise, and
                (ii) the dumping margin for each such entry.

        (B) Determination of antidumping or countervailing duties for 
                new exporters and producers

            (i) In general

                If the administering authority receives a request from 
            an exporter or producer of the subject merchandise 
            establishing that--
                    (I) such exporter or producer did not export the 
                merchandise that was the subject of an antidumping duty 
                or countervailing duty order to the United States (or, 
                in the case of a regional industry, did not export the 
                subject merchandise for sale in the region concerned) 
                during the period of investigation, and
                    (II) such exporter or producer is not affiliated 
                (within the meaning of section 1677(33) of this title) 
                with any exporter or producer who exported the subject 
                merchandise to the United States (or in the case of a 
                regional industry, who exported the subject merchandise 
                for sale in the region concerned) during that period,

          the administering authority shall conduct a review under this 
            subsection to establish an individual weighted average 
            dumping margin or an individual countervailing duty rate (as 
            the case may be) for such exporter or producer.
            (ii) Time for review under clause (i)

                The administering authority shall commence a review 
            under clause (i) in the calendar month beginning after--
                    (I) the end of the 6-month period beginning on the 
                date of the countervailing duty or antidumping duty 
                order under review, or
                    (II) the end of any 6-month period occurring 
                thereafter,

          if the request for the review is made during that 6-month 
            period.
            (iii) Posting bond or security

                The administering authority shall, at the time a review 
            under this subparagraph is initiated, direct the Customs 
            Service to allow, at the option of the importer, the 
            posting, until the completion of the review, of a bond or 
            security in lieu of a cash deposit for each entry of the 
            subject merchandise.
            (iv) Time limits

                The administering authority shall make a preliminary 
            determination in a review conducted under this subparagraph 
            within 180 days after the date on which the review is 
            initiated, and a final determination within 90 days after 
            the date the preliminary determination is issued, except 
            that if the administering authority concludes that the case 
            is extraordinarily complicated, it may extend the 180-day 
            period to 300 days and may extend the 90-day period to 150 
            days.

        (C) Results of determinations

            The determination under this paragraph shall be the basis 
        for the assessment of countervailing or antidumping duties on 
        entries of merchandise covered by the determination and for 
        deposits of estimated duties.

                           (3) Time limits

        (A) Preliminary and final determinations

            The administering authority shall make a preliminary 
        determination under subparagraph (A), (B), or (C) of paragraph 
        (1) within 245 days after the last day of the month in which 
        occurs the anniversary of the date of publication of the order, 
        finding, or suspension agreement for which the review under 
        paragraph (1) is requested, and a final determination under 
        paragraph (1) within 120 days after the date on which the 
        preliminary determination is published. If it is not practicable 
        to complete the review within the foregoing time, the 
        administering authority may extend that 245-day period to 365 
        days and may extend that 120-day period to 180 days. The 
        administering authority may extend the time for making a final 
        determination without extending the time for making a 
        preliminary determination, if such final determination is made 
        not later than 300 days after the date on which the preliminary 
        determination is published.

        (B) Liquidation of entries

            If the administering authority orders any liquidation of 
        entries pursuant to a review under paragraph (1), such 
        liquidation shall be made promptly and, to the greatest extent 
        practicable, within 90 days after the instructions to Customs 
        are issued. In any case in which liquidation has not occurred 
        within that 90-day period, the Secretary of the Treasury shall, 
        upon the request of the affected party, provide an explanation 
        thereof.

        (C) Effect of pending review under section 1516a

            In a case in which a final determination under paragraph (1) 
        is under review under section 1516a of this title and a 
        liquidation of entries covered by the determination is enjoined 
        under section 1516a(c)(2) of this title or suspended under 
        section 1516a(g)(5)(C) of this title, the administering 
        authority shall, within 10 days after the final disposition of 
        the review under section 1516a of this title, transmit to the 
        Federal Register for publication the final disposition and issue 
        instructions to the Customs Service with respect to the 
        liquidation of entries pursuant to the review. In such a case, 
        the 90-day period referred to in subparagraph (B) shall begin on 
        the day on which the administering authority issues such 
        instructions.

                (4) Absorption of antidumping duties

        During any review under this subsection initiated 2 years or 4 
    years after the publication of an antidumping duty order under 
    section 1673e(a) of this title, the administering authority, if 
    requested, shall determine whether antidumping duties have been 
    absorbed by a foreign producer or exporter subject to the order if 
    the subject merchandise is sold in the United States through an 
    importer who is affiliated with such foreign producer or exporter. 
    The administering authority shall notify the Commission of its 
    findings regarding such duty absorption for the Commission to 
    consider in conducting a review under subsection (c) of this 
    section.

(b) Reviews based on changed circumstances

                           (1) In general

        Whenever the administering authority or the Commission receives 
    information concerning, or a request from an interested party for a 
    review of--
            (A) a final affirmative determination that resulted in an 
        antidumping duty order under this subtitle or a finding under 
        the Antidumping Act, 1921, or in a countervailing duty order 
        under this subtitle or section 1303 \1\ of this title,
            (B) a suspension agreement accepted under section 1671c or 
        1673c of this title, or
            (C) a final affirmative determination resulting from an 
        investigation continued pursuant to section 1671c(g) or 1673c(g) 
        of this title,

    which shows changed circumstances sufficient to warrant a review of 
    such determination or agreement, the administering authority or the 
    Commission (as the case may be) shall conduct a review of the 
    determination or agreement after publishing notice of the review in 
    the Federal Register.

                        (2) Commission review

        In conducting a review under this subsection, the Commission 
    shall--
            (A) in the case of a countervailing duty order or 
        antidumping duty order or finding, determine whether revocation 
        of the order or finding is likely to lead to continuation or 
        recurrence of material injury,
            (B) in the case of a determination made pursuant to section 
        1671c(h)(2) or 1673c(h)(2) of this title, determine whether the 
        suspension agreement continues to eliminate completely the 
        injurious effects of imports of the subject merchandise, and
            (C) in the case of an affirmative determination resulting 
        from an investigation continued under section 1671c(g) or 
        1673c(g) of this title, determine whether termination of the 
        suspended investigation is likely to lead to continuation or 
        recurrence of material injury.

                      (3) Burden of persuasion

        During a review conducted by the Commission under this 
    subsection--
            (A) the party seeking revocation of an order or finding 
        described in paragraph (1)(A) shall have the burden of 
        persuasion with respect to whether there are changed 
        circumstances sufficient to warrant such revocation, and
            (B) the party seeking termination of a suspended 
        investigation or a suspension agreement shall have the burden of 
        persuasion with respect to whether there are changed 
        circumstances sufficient to warrant such termination.

                 (4) Limitation on period for review

        In the absence of good cause shown--
            (A) the Commission may not review a determination made under 
        section 1671d(b) or 1673d(b) of this title, or an investigation 
        suspended under section 1671c or 1673c of this title, and
            (B) the administering authority may not review a 
        determination made under section 1671d(a) or 1673d(a) of this 
        title, or an investigation suspended under section 1671c or 
        1673c of this title,

    less than 24 months after the date of publication of notice of that 
    determination or suspension.

(c) Five-year review

                           (1) In general

        Notwithstanding subsection (b) of this section and except in the 
    case of a transition order defined in paragraph (6), 5 years after 
    the date of publication of--
            (A) a countervailing duty order (other than a countervailing 
        duty order to which subparagraph (B) applies or which was issued 
        without an affirmative determination of injury by the Commission 
        under section 1303 \1\ of this title), an antidumping duty 
        order, or a notice of suspension of an investigation, described 
        in subsection (a)(1) of this section,
            (B) a notice of injury determination under section 1675b of 
        this title with respect to a countervailing duty order, or
            (C) a determination under this section to continue an order 
        or suspension agreement,

    the administering authority and the Commission shall conduct a 
    review to determine, in accordance with section 1675a of this title, 
    whether revocation of the countervailing or antidumping duty order 
    or termination of the investigation suspended under section 1671c or 
    1673c of this title would be likely to lead to continuation or 
    recurrence of dumping or a countervailable subsidy (as the case may 
    be) and of material injury.

                 (2) Notice of initiation of review

        Not later than 30 days before the fifth anniversary of the date 
    described in paragraph (1), the administering authority shall 
    publish in the Federal Register a notice of initiation of a review 
    under this subsection and request that interested parties submit--
            (A) a statement expressing their willingness to participate 
        in the review by providing information requested by the 
        administering authority and the Commission,
            (B) a statement regarding the likely effects of revocation 
        of the order or termination of the suspended investigation, and
            (C) such other information or industry data as the 
        administering authority or the Commission may specify.

                (3) Responses to notice of initiation

        (A) No response

            If no interested party responds to the notice of initiation 
        under this subsection, the administering authority shall issue a 
        final determination, within 90 days after the initiation of a 
        review, revoking the order or terminating the suspended 
        investigation to which such notice relates. For purposes of this 
        paragraph, an interested party means a party described in 
        section 1677(9)(C), (D), (E), (F), or (G) of this title.

        (B) Inadequate response

            If interested parties provide inadequate responses to a 
        notice of initiation, the administering authority, within 120 
        days after the initiation of the review, or the Commission, 
        within 150 days after such initiation, may issue, without 
        further investigation, a final determination based on the facts 
        available, in accordance with section 1677e of this title.

      (4) Waiver of participation by certain interested parties

        (A) In general

            An interested party described in section 1677(9)(A) or (B) 
        of this title may elect not to participate in a review conducted 
        by the administering authority under this subsection and to 
        participate only in the review conducted by the Commission under 
        this subsection.

        (B) Effect of waiver

            In a review in which an interested party waives its 
        participation pursuant to this paragraph, the administering 
        authority shall conclude that revocation of the order or 
        termination of the investigation would be likely to lead to 
        continuation or recurrence of dumping or a countervailable 
        subsidy (as the case may be) with respect to that interested 
        party.

                        (5) Conduct of review

        (A) Time limits for completion of review

            Unless the review has been completed pursuant to paragraph 
        (3) or paragraph (4) applies, the administering authority shall 
        make its final determination pursuant to section 1675a(b) or (c) 
        of this title within 240 days after the date on which a review 
        is initiated under this subsection. If the administering 
        authority makes a final affirmative determination, the 
        Commission shall make its final determination pursuant to 
        section 1675a(a) of this title within 360 days after the date on 
        which a review is initiated under this subsection.

        (B) Extension of time limit

            The administering authority or the Commission (as the case 
        may be) may extend the period of time for making their 
        respective determinations under this subsection by not more than 
        90 days, if the administering authority or the Commission (as 
        the case may be) determines that the review is extraordinarily 
        complicated. In a review in which the administering authority 
        extends the time for making a final determination, but the 
        Commission does not extend the time for making a determination, 
        the Commission's determination shall be made not later than 120 
        days after the date on which the final determination of the 
        administering authority is published.

        (C) Extraordinarily complicated

            For purposes of this subsection, the administering authority 
        or the Commission (as the case may be) may treat a review as 
        extraordinarily complicated if--
                (i) there is a large number of issues,
                (ii) the issues to be considered are complex,
                (iii) there is a large number of firms involved,
                (iv) the orders or suspended investigations have been 
            grouped as described in subparagraph (D), or
                (v) it is a review of a transition order.

        (D) Grouped reviews

            The Commission, in consultation with the administering 
        authority, may group orders or suspended investigations for 
        review if it considers that such grouping is appropriate and 
        will promote administrative efficiency. Where orders or 
        suspended investigations have been grouped, the Commission 
        shall, subject to subparagraph (B), make its final determination 
        under this subsection not later than 120 days after the date 
        that the administering authority publishes notice of its final 
        determination with respect to the last order or agreement in the 
        group.

                    (6) Special transition rules

        (A) Schedule for reviews of transition orders

            (i) Initiation

                The administering authority shall begin its review of 
            transition orders in the 42d calendar month after the date 
            such orders are issued. A review of all transition orders 
            shall be initiated not later than the 5th anniversary after 
            the date such orders are issued.
            (ii) Completion

                A review of a transition order shall be completed not 
            later than 18 months after the date such review is 
            initiated. Reviews of all transition orders shall be 
            completed not later than 18 months after the 5th anniversary 
            of the date such orders are issued.
            (iii) Subsequent reviews

                The time limits set forth in clauses (i) and (ii) shall 
            be applied to all subsequent 5-year reviews of transition 
            orders by substituting ``date of the determination to 
            continue such orders'' for ``date such orders are issued''.
            (iv) Revocation and termination

                No transition order may be revoked under this subsection 
            before the date that is 5 years after the date the WTO 
            Agreement enters into force with respect to the United 
            States.

        (B) Sequence of transition reviews

            The administering authority, in consultation with the 
        Commission, shall determine such sequence of review of 
        transition orders as it deems appropriate to promote 
        administrative efficiency. To the extent practicable, older 
        orders shall be reviewed first.

        (C) ``Transition order'' defined

            For purposes of this section, the term ``transition order'' 
        means--
                (i) a countervailing duty order under this subtitle or 
            under section 1303 \2\ of this title,
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                (ii) an antidumping duty order under this subtitle or a 
            finding under the Antidumping Act, 1921, or
                (iii) a suspension of an investigation under section 
            1671c or 1673c of this title,

        which is in effect on the date the WTO Agreement enters into 
        force with respect to the United States.

        (D) Issue date for transition orders

            For purposes of this subsection, a transition order shall be 
        treated as issued on the date the WTO Agreement enters into 
        force with respect to the United States, if such order is based 
        on an investigation conducted by both the administering 
        authority and the Commission.

                  (7) Exclusions from computations

        (A) In general

            Subject to subparagraph (B), there shall be excluded from 
        the computation of the 5-year period described in paragraph (1) 
        and the periods described in paragraph (6) any period during 
        which the importation of the subject merchandise is prohibited 
        on account of the imposition, under the International Emergency 
        Economic Powers Act [50 U.S.C. 1701 et seq.] or other provision 
        of law, of sanctions by the United States against the country in 
        which the subject merchandise originates.

        (B) Application of exclusion

            Subparagraph (A) shall apply only with respect to subject 
        merchandise which originates in a country that is not a WTO 
        member.

(d) Revocation of order or finding; termination of suspended 
        investigation

                           (1) In general

        The administering authority may revoke, in whole or in part, a 
    countervailing duty order or an antidumping duty order or finding, 
    or terminate a suspended investigation, after review under 
    subsection (a) or (b) of this section. The administering authority 
    shall not revoke, in whole or in part, a countervailing duty order 
    or terminate a suspended investigation on the basis of any export 
    taxes, duties, or other charges levied on the export of the subject 
    merchandise to the United States which are specifically intended to 
    offset the countervailable subsidy received.

                        (2) Five-year reviews

        In the case of a review conducted under subsection (c) of this 
    section, the administering authority shall revoke a countervailing 
    duty order or an antidumping duty order or finding, or terminate a 
    suspended investigation, unless--
            (A) the administering authority makes a determination that 
        dumping or a countervailable subsidy, as the case may be, would 
        be likely to continue or recur, and
            (B) the Commission makes a determination that material 
        injury would be likely to continue or recur as described in 
        section 1675a(a) of this title.

            (3) Application of revocation or termination

        A determination under this section to revoke an order or finding 
    or terminate a suspended investigation shall apply with respect to 
    unliquidated entries of the subject merchandise which are entered, 
    or withdrawn from warehouse, for consumption on or after the date 
    determined by the administering authority.

(e) Hearings

    Whenever the administering authority or the Commission conducts a 
review under this section, it shall, upon the request of an interested 
party, hold a hearing in accordance with section 1677c(b) of this title 
in connection with that review.

(f) Determination that basis for suspension no longer exists

    If the determination of the Commission under subsection (b)(2)(B) of 
this section is negative, the suspension agreement shall be treated as 
not accepted, beginning on the date of publication of the Commission's 
determination, and the administering authority and the Commission shall 
proceed, under section 1671c(i) or 1673c(i) of this title, as if the 
suspension agreement had been violated on that date, except that no duty 
under any order subsequently issued shall be assessed on merchandise 
entered, or withdrawn from warehouse, for consumption before that date.

(g) Reviews to implement results of subsidies enforcement proceeding

       (1) Violations of article 8 of the subsidies agreement

        If--
            (A) the administering authority receives notice from the 
        Trade Representative of a violation of Article 8 of the 
        Subsidies Agreement,
            (B) the administering authority has reason to believe that 
        merchandise subject to an existing countervailing duty order or 
        suspended investigation is benefiting from the subsidy or 
        subsidy program found to have been in violation of Article 8 of 
        the Subsidies Agreement, and
            (C) no review pursuant to subsection (a)(1) of this section 
        is in progress,

    the administering authority shall conduct a review of the order or 
    suspended investigation to determine whether the subject merchandise 
    benefits from the subsidy or subsidy program found to have been in 
    violation of Article 8 of the Subsidies Agreement. If the 
    administering authority determines that the subject merchandise is 
    benefiting from the subsidy or subsidy program, it shall make 
    appropriate adjustments in the estimated duty to be deposited or 
    appropriate revisions to the terms of the suspension agreement.

     (2) Withdrawal of subsidy or imposition of countermeasures

        If the Trade Representative notifies the administering authority 
    that, pursuant to Article 4 or Article 7 of the Subsidies 
    Agreement--
            (A)(i) the United States has imposed countermeasures, and
            (ii) such countermeasures are based on the effects in the 
        United States of imports of merchandise that is the subject of a 
        countervailing duty order, or
            (B) a WTO member country has withdrawn a countervailable 
        subsidy provided with respect to merchandise subject to a 
        countervailing duty order,

    the administering authority shall conduct a review to determine if 
    the amount of the estimated duty to be deposited should be adjusted 
    or the order should be revoked.

                        (3) Expedited review

        The administering authority shall conduct reviews under this 
    subsection on an expedited basis, and shall publish the results of 
    such reviews in the Federal Register.

(h) Correction of ministerial errors

    The administering authority shall establish procedures for the 
correction of ministerial errors in final determinations within a 
reasonable time after the determinations are issued under this section. 
Such procedures shall ensure opportunity for interested parties to 
present their views regarding any such errors. As used in this 
subsection, the term ``ministerial error'' includes errors in addition, 
subtraction, or other arithmetic function, clerical errors resulting 
from inaccurate copying, duplication, or the like, and any other type of 
unintentional error which the administering authority considers 
ministerial.

(June 17, 1930, ch. 497, title VII, Sec. 751, as added Pub. L. 96-39, 
title I, Sec. 101, July 26, 1979, 93 Stat. 175; amended Pub. L. 98-573, 
title VI, Sec. 611(a)(2), (3), Oct. 30, 1984, 98 Stat. 3031; Pub. L. 99-
514, title XVIII, Sec. 1886(a)(8), Oct. 22, 1986, 100 Stat. 2922; Pub. 
L. 100-418, title I, Sec. 1333(b), Aug. 23, 1988, 102 Stat. 1209; Pub. 
L. 103-465, title II, Secs. 220(a), 283(c), Dec. 8, 1994, 108 Stat. 
4857, 4930; Pub. L. 106-36, title II, Sec. 2410, June 25, 1999, 113 
Stat. 171.)

                       References in Text

    Section 1303 of this title, referred to in subsecs. (a)(1), 
(b)(1)(A), and (c)(1)(A), (6)(C)(i), is defined in section 1677(26) of 
this title to mean section 1330 as in effect on the day before Jan. 1, 
1995.
    The Antidumping Act, 1921, referred to in subsecs. (a)(1), 
(b)(1)(A), and (c)(6)(C)(ii), is act May 27, 1921, ch. 14, title II, 42 
Stat. 11, as amended, which was classified generally to sections 160 to 
171 of this title, and was repealed by Pub. L. 96-39, title I, 
Sec. 106(a), July 26, 1979, 93 Stat. 193.
    The International Emergency Economic Powers Act, referred to in 
subsec. (c)(7)(A), is title II of Pub. L. 95-223, Dec. 28, 1977, 91 
Stat. 1626, as amended, which is classified generally to chapter 35 
(Sec. 1701 et seq.) of Title 50, War and National Defense. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 1701 of Title 50 and Tables.


                               Amendments

    1999--Subsec. (c)(7). Pub. L. 106-36 added par. (7).
    1994--Pub. L. 103-465, Sec. 283(c), added subsec. (g) and 
redesignated former subsec. (g) as (h).
    Pub. L. 103-465, Sec. 220(a), amended section generally, 
substituting present provisions for provisions relating to 
administrative review of determinations, which provided for periodic 
review of amount of duty in subsec. (a), review upon information or 
request in subsec. (b), revocation of countervailing duty order or 
antidumping duty order in subsec. (c), hearings in subsec. (d), 
determination that basis for suspension no longer existed in subsec. 
(e), and correction of ministerial errors in subsec. (f).
    1988--Subsec. (f). Pub. L. 100-418 added subsec. (f).
    1986--Subsec. (b)(1). Pub. L. 99-514 inserted ``or countervailing 
duty'' after ``antidumping'' in two places in last sentence.
    1984--Subsec. (a)(1). Pub. L. 98-573, Sec. 611(a)(2)(A), inserted 
``if a request for such a review has been received and'' in provisions 
preceding subpar. (A).
    Subsec. (b)(1). Pub. L. 98-573, Sec. 611(a)(2)(B), substituted 
``1671c of this title (other than a quantitative restriction agreement 
described in subsection (a)(2) or (c)(3)) or 1673c of this title (other 
than a quantitative restriction agreement described in subsection 
(a)(2))'' for ``1671c or 1673c of this title'', inserted reference to 
section 1676a(a)(1) or 1676a(a)(2) of this title, and inserted provision 
that during an investigation by the Commission, the party seeking 
revocation of an antidumping order shall have the burden of persuasion 
with respect to whether there are changed circumstances sufficient to 
warrant revocation of the antidumping order.
    Subsec. (c). Pub. L. 98-573, Sec. 611(a)(3), inserted provision that 
the administering authority shall not revoke, in whole or in part, a 
countervailing duty order or terminate a suspended investigation on the 
basis of any export taxes, duties, or other charges levied on the export 
of merchandise to the United States specifically intended to offset the 
subsidy received.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 effective, except as otherwise 
provided, on the date on which the WTO Agreement enters into force with 
respect to the United States [Jan. 1, 1995], and applicable with respect 
to investigations, reviews, and inquiries initiated and petitions filed 
under specified provisions of this chapter after such date, see section 
291 of Pub. L. 103-465, set out as a note under section 1671 of this 
title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-573 applicable with respect to 
investigations initiated by petition or by the administering authority 
under parts I and II of this subtitle, and to reviews begun under 
section 1675 of this title, on or after Oct. 30, 1984, see section 
626(b)(1) of Pub. L. 98-573, as amended, set out as a note under section 
1671 of this title.


                             Effective Date

    Part effective Jan. 1, 1980, see section 107 of Pub. L. 96-39, set 
out as a note under section 1671 of this title.


               Uruguay Round Agreements: Entry Into Force

    The Uruguay Round Agreements, including the World Trade Organization 
Agreement and agreements annexed to that Agreement, as referred to in 
section 3511(d) of this title, entered into force with respect to the 
United States on Jan. 1, 1995. See note set out under section 3511 of 
this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1801-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of Title 26, 
Internal Revenue Code.

                  Section Referred to in Other Sections

    This section is referred to in sections 1504, 1516a, 1671, 1671a, 
1671b, 1671c, 1671d, 1671e, 1673a, 1673c, 1673e, 1675a, 1675b, 1675c, 
1677, 1677b, 1677e, 1677f, 1677f-1, 1677m, 1677n of this title.
