Page:United States Statutes at Large Volume 100 Part 3.djvu/1145

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2953

"(v) For purposes of this subparagraph, the 18-month period described in this clause 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." (3) COORDINATION WITH QUALIFIED PLAN REQUIREMENTS.—Sec-

tion 401 is amended by redesignating the subsection relating to cross references as subsection (n) and by inserting after subsection (1) the following new subsection: "(m)

COORDINATION

WITH

QUALIFIED

DOMESTIC

RELATIONS

ORDERS.—The Secretary shall prescribe such rules or regulations as may be necessary to coordinate the requirements of subsection (a)(13)(B) and section 414(p) (and the regulations issued by the Secretary of Labor thereunder) with the other provisions of this chapter." (4) CLARIFICATION OF APPLICATION OF DOMESTIC RELATION PROVISIONS.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subsection

(p) of section 414 is amended by redesignating paragraph (9) as paragraph (11) and by inserting after paragraph (8) the following new paragraph: "(9) SUBSECTION NOT TO APPLY TO PLANS TO WHICH SECTION

401 (a) (13) DOES NOT APPLY.—This subsection shall not apply to any plan to which section 401(a)(13) does not apply." (B) AMENDMENT OF ERISA.—Paragraph (3) of section 206(d) of the Employee Retirement Income Security Act of 1974 is amended by redesignating subparagraph (L) as subparagraph (N) and by inserting after subparagraph (K) the following new subparagraph: "(L) This paragraph shall not apply to any plan to which paragraph (1) does not apply." (5) BENEFIT PAYMENTS MADE IN ACCORDANCE WITH QUALIFIED DOMESTIC RELATIONS ORDERS NOT TREATED AS GARNISHMENTS FOR PURPOSES OF CONSUMER CREDIT PROTECTION ACT.—Paragraph (3)

of section 206(d) of the Employee Retirement Income Security Act of 1974 (as amended by paragraph (4)(B)) is further amended by inserting after subparagraph (L) the following new subparagraph: "(M) Payment of benefits by a pension plan in accordance with the applicable requirements of a qualified domestic relations order shall not be treated as garnishment for purposes of section 303(a) of the Consumer Credit Protection Act.". (6) TREATMENT OF CERTAIN SPOUSES.— (A) AMENDMENT OF THE INTERNAL REVENUE CODE.—

Subparagraph (A) of section 414(p)(5) (relating to treatment of former spouse as surviving spouse for purposes of determining survivor benefits) is amended by striking out "sections 401(a)(ll) and 417" and inserting in lieu thereof "sections 401(a)(ll) and 417 (and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)". (B) AMENDMENT OF ERISA.—Clause (i) of section 206(d)(3)(F) of the Employee Retirement Income Security Act of 1974 is amended by striking out "section 205" and inserting in lieu thereof "section 205 (and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)". (7) CLERICAL AMENDMENTS.—

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