Economic Growth and Tax Relief Reconciliation Act of 2001/Title IX

SEC. 901. SUNSET OF PROVISIONS OF ACT.

 * (a) In General.—All provisions of, and amendments made by, this Act shall not apply—
 * (1) to taxable, plan, or limitation years beginning after December 31, 2010, or
 * (2) in the case of title V, to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2010.


 * (b) Application of Certain Laws.—The Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 shall be applied and administered to years, estates, gifts, and transfers described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted.