Page:United States Statutes at Large Volume 100 Part 3.djvu/1142

 100 STAT. 2950

PUBLIC LAW 99-514—OCT. 22, 1986 ij^ ing in lieu thereof "if such benefit may not be waived (or another beneficiary selected) and if the plan", (B) AMENDMENT TO ERISA.—Subparagraph (A) of section 205(c)(5) of the Employee Retirement Income Security Act of 1974 (as redesignated by paragraph (4)(B)) is amended by striking out "if the plan' and inserting in lieu thereof "if such benefit may not be waived (or another beneficiary selected) and if the plan". (12) CLARIFICATION OF ANNUITY STARTING DATE.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Paragraph

(2) of section 417(f) (defining annuity starting date) is amended to read as follows: "(2) ANNUITY STARTING DATE.—

"(A) IN GENERAL.—The term 'annuity starting date' ^^ means— "(i) the first day of the first period for which an amount is payable as an annuity, or •-> "(ii) in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit. ^'

"(B) SPECIAL RULE FOR DISABILITY BENEFITS.—For purposes

which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit." (B) AMENDMENT TO ERISA.—Paragraph (2) of section 205(h) of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(2)(A) The term 'annuity starting date' means— "(i) the first day of the first period for which an amount is pavable as an ginnuity, or '(ii) in the case of a benefit not payable in the form of an -;, annuity, the first day on which all events have occurred which entitle the participant to such benefit. "(B) For purposes of subparagraph (A), the first day of the first period for which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit." (13) CLARIFICATION OF PLANS TO WHICH REQUIREMENTS APPLY.— (A) AMENDMENT TO INTERNAL REVENUE CODE.—Subclause
 * of subparagraph (A), the first day of the first period for

(I) of section 401(a)(llXBXiii) is amended by striking out "section 417(a)(2)(A)" and inserting in lieu thereof "section 417(a)(2)". fjt (B) AMENDMENT TO ERISA.—Clause (i) of section 205(b)(l)(C) of the Employee Retirement Income Security Act of 1974 is amended by striking out "subsection (c)(2)(A)' and inserting in lieu thereof "subsection (c)(2)". (14) CERTAIN PLANS DO NOT NEED TO PROVIDE CERTAIN SURVIVOR BENEFITS.— (A) AMENDMENT TO INTERNAL REVENUE CODE.—Paragraph

. (11) of section 401(a) is amended by redesignating subpara' graph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: "(D) SPECIAL RULE WHERE PARTICIPANT AND SPOUSE MARRIED LESS THAN 1 YEAR.—A plan shall not be treated as

failing to meet the requirements of subparagraphs (B)(iii) or

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