Page:United States Statutes at Large Volume 100 Part 3.djvu/281

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2089

TITLE XI-PENSIONS AND DEFERRED COMPENSATION; EMPIOYEE BENEFITS; EMPLOYEE STOCK OWNERSHIP PLANS Subtitle A—Pensions and Deferred Compensation ijialft akiiit:

PART I—LIMITATIONS ON TAX-DEFERRED SAVINGS SUBPART A—RULES APPLICABLE TO IRAS

Sec. 1101. Limitations on IRA deductions for active participants in certain pension plans. Sec. 1102. Nondeductible contributions may be made to individual retirement plans. Sec. 1103. Spousal deduction allowed where spouse has small amount of earned income. SUBPART B—OTHER PROVISIONS

Sec. 1105. $7,000 limitation on elective deferrals. Sec. 1106. Adjustments to limitations on contributions and benefits under qualified plans. Sec. 1107. Modifications of section 457. Sec. 1108. Special rules for simplified employee pensions. Sec. 1109. Deductible contributions permitted under section 501(c)(18) plan. PART II—NONDISCRIMINATION REQUIREMENTS SUBPART A—GENERAL REQUIREMENTS

Sec. Sec. Sec. Sec. Sec.

1111. 1112. 1113. 1114. 1115.

Application of nondiscrimination rules to integrated plans. Minimum coverage requirements for qualified plans. Minimum vesting standards. Definition of highly compensated employee. Separate lines of business; compensation. SUBPART B — OTHER PROVISIONS

Sec. 1116. Cash or deferred arrangements. Sec. 1117. Nondiscrimination requirements for employer matching contributions and employee contributions. Sec. 1118. Benefits treated as accruing ratably for purposes of determining whether plan is top-heavy. Sec. 1119. Modification of rules for benefit forfeitures. Sec. 1120. Nondiscrimination requirements for tax-sheltered annuities. PART III—TREATMENT OF DISTRIBUTIONS

Sec. 1121. Minimum distribution requirements. Sec. 1122. Taxation of distributions. Sec. 1123. Uniform additional tax on early distributions from qualified retirement plans. Sec. 1124. Election to treat certain lump sum distributions received during 1987 as received during 1986. PART IV—MISCELLANEOUS PROVISIONS

Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

1131. 1132. 1133. 1134. 1135. 1136. 1137. 1138.

Sec. Sec. Sec. Sec. Sec. Sec. Sec.

1139. 1140. 1141. 1142. 1143. 1144. 1145.

Sec. 1146. Sec. 1147.

Adjustments to section 404 limitations. Excise tax on reversion of qualified plan assets to employer. Tax on excess distributions. Treatment of loans. Deferred annuities available only to natural persons. Profits not required for profit-sharing plans. Requirement that collective bargaining agreements be bona fide. Penalty on underpayments attributable to overstatement of pension liabilities. Interest rate assumptions. Plan amendments not required under January 1, 1989. Issuance of final regulations. Secretary to accept applications with respect to section 401(k) plans. Treatment of certain fishermen as self-employed individuals. Acquisition of gold and silver coins by individual retirement accounts. Requirement of joint and survivor annuities and preretirement survivor annuities not to apply to certain plan. Treatment of leased employees. Tax treatment of Federal Thrift Savings Fund.

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