(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.