Page:United States Statutes at Large Volume 100 Part 3.djvu/1144

 100 STAT. 2952

PUBLIC LAW 99-514—OCT. 22, 1986

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(ii) Subparagraph (B) of section 414(p)(7) (relating to payment to alternate payee if order is determined to be qualified domestic relations order) is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in subparagraph (E)", and ' " (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iii) Subparagraph (C) of section 414(p)(7) is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in subparagraph (E)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iv) Subparagraph (D) of section 414(p)(7) is amended by striking out "the 18-month period" and inserting in lieu thereof "the 18-month period described in subparagraph (E)". (v) Paragraph (7) of section 414(p) is amended by adding at the end thereof the following new subparagraph: "(E) DETERMINATION OF 18-MONTH PERIOD.—For purposes

of this paragraph, the 18-month period described in this subparagraph is the 18-month period beginning with the date on which the first payment would be required to be made under the domestic relations order." (B) AMENDMENTS OF ERISA.—

(i) Clause (i) of section 206(d)(3)(H) of the Employee Retirement Income Security Act of 1974 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 subparagraph referred to as the 'segregated amounts')". (ii) Clause (ii) of section 206(d)(3)(H) of such Act is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in clause (v)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". ^ (iii) Clause (iii) of section 206(d)(3)(H) of such Act is •- amended— (I) by striking out "18 months" and inserting in c' •'; lieu thereof "the 18-month period described in clause (v)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iv) Clause (iv) of section 206(d)(3)(H) of such Act is amended by striking out "the 18-month period" and inserting in lieu thereof "the 18-month period described in clause (v)". (v) Subparagraph (H) of section 206(d)(3) of such Act {K is amended by adding at the end thereof the following new clause:

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