Page:United States Statutes at Large Volume 100 Part 3.djvu/270

 100 STAT. 2078

PUBLIC LAW 99-509—OCT. 21, 1986 striking "or (4)" each place it appears and inserting in lieu thereof "(4), or (6)".

26 USC 162 note.

Ante, p. 222.

(e) EFFECTIVE D A T E, —

(1) IN GENERAL.—The amendments made by this section shall take effect as if included in title X of the Consolidated Omnibus Budget Reconciliation Act of 1985. (2) TREATMENT OF CERTAIN BANKRUPTCY PROCEEDINGS.—Not-

withstanding paragraph (1), section 10001(e) of the Consolidated Omnibus Budget Reconciliation Act of 1985, and section Ante, pp. 222, 10002(d) of such Act, the amendments made by this section and 227. by sections 10001 and 10002 of such Act shall apply in the case of plan years ending during the 12-month period beginning July 1, 1986, but only with respect to— (A) a qualifying event described in section 162(k)(3)(F) of Ante, p. 2095. '"^ the Internal Revenue Code of 1986 or section 603(6) of the Ante, p. 2016. '^ Employee Retirement Income Security Act of 1974, and J (B) a qualifying event described in section 162(k)(3)(A) of the Internal Revenue Code of 1986 or section 603(1) of the Employee Retirement Income Security Act of 1974 relating .q,;a-A to the death of a retired employee occurring after the date of the qualifying event described in subparagraph (A). (3) TREATMENT OF CURRENT RETIREES.—Section 162(k)(3)(F) of the Internal Revenue Code of 1986 and section 603(6) of the Employee Retirement Income Security Act of 1974 apply to covered employees who retired before, on, or after the date of the enactment of this Act. (4) NOTICE.—In the case of a qualifying event described in section 603(6) of the Employee Retirement Income Security Act Ante, p. 230. of 1974 that occurred before the date of the enactment of this Ante, p. 2077. Act, the notice required under section 606(2) of such Act (and Post, p. 2095; under section 162(k)(6)(B) of the Internal Revenue Code of 1986) 26 USC 162. with respect to such event shall be provided no later than 30 days after the date of the enactment of this Act. Approved October 21, 1986.

LEGISLATIVE HISTORY—H.R. 5300 (S. 2706) (S. 2799): HOUSE

REPORTS: No. 99-727 (Comm. on the Budget) and No. 99-1012 (Comm. of Conference). SENATE REPORTS: No. 99-348 accompanying S. 2706 (Comm. on the Budget) and No. 99-479 accompaning S. 2799 (Comm. on Environment and Public Works). CONGRESSIONAL RECORD, Vol. 132 (1986): Sept. 17-19, S. 2706 considered and passed Senate. Sept. 24, H.R. 5300 considered and passed House. Sept. 25, considered and passed Senate, amended, in lieu of S. 2706. Sept. 27, S. 2799 considered and passed Senate. Oct. 17, House and Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 22 (1986): Oct. 21, Presidential statement.

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