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(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.
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(b) Special Rule:
The amendments made by sections 1002 and 1003 shall take effect on the date of enactment of this Act.
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