Page:United States Statutes at Large Volume 100 Part 3.djvu/1143

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2951

(C) merely because the plan provides that benefits will not be payable to the surviving spouse of the participant unless the participant and such spouse had been married throughout the 1-year period ending on the earlier of the participant's annuity starting date or the date of the participant's death." (B) AMENDMENT TO ERISA.—Section 20503) of the Employee Retirement Income Security Act of 1974 is amended by adding at the end thereof the following new paragraph: "(3) A plan shall not be treated as failing to meet the requirements of paragraph (1)(C) or (2) merely because the plan provides that benefits will not be payable to the surviving spouse of the participant unless the participant and such spouse had been married throughout the 1-year period ending on the earlier of the participant's annuity starting date or the date of the participant's death." (15) CLERICAL AMENDMENTS.—

(A) Paragraph (1) of section 417(a) is amended by striking out "section 401(a)(ii)" and inserting in lieu thereof "section 401(a)(ll)". (B) Paragraph (1) of section 417(c) is amended by striking out "survivor annuity or the life o f in the matter preceding subparagraph (A) and inserting in lieu thereof "survivor annuity for the life o f. (C) Subparagraph (B) of section 4150t)X2) is amended by striking out "as defined in section 401(a)(llXGXiii)" and inserting in lieu thereof "as defined in section 417". (c) AMENDMENTS RELATED TO SECTIONS 104 AND 204 OF THE ACT.— (1) TREATMENT OF QUALIFIED DOMESTIC RELATIONS ORDERS FOR INDIVIDUALS OTHER THAN SPOUSE OR FORMER SPOUSE.—

(A) IN GENERAL.—Paragraph (9) of section 402(a) (relating to alternate payee under qualified domestic relations order treated as distributee) is amended by striking out "the alternate payee shall be treated" and inserting in lieu thereof "any alternate payee who is the spouse or former spouse of the participant shall be treated". (B) CONFORMING AMENDMENT.—Section 72(m)(10) (relat-

ing to determination of investment in the contract in the case of qualified domestic relations orders) is amended by inserting "who is the spouse or former spouse of the participant" after "alternate payee". (C) EFFECTIVE DATE.—The amendments made by this paragraph shall apply to payments made after the date of the enactment of this Act. (2) PROCEDURES FOR PERIOD DURING WHICH DETERMINATION IS BEING MADE.— (A) AMENDMENTS OF THE INTERNAL REVENUE CODE.—

(i) Subparagraph (A) of section 414(p)(7) (relating to procedures for period during which determination is being made) is amended by striking out "shall segregate in a separate account in the plan or in an escrow account the amounts" and inserting in lieu thereof "shall separately account for the amounts (hereinafter in this paragraph referred to as the 'segregated amounts')".

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