Page:United States Statutes at Large Volume 100 Part 3.djvu/642

 100 STAT. 2450

PUBLIC LAW 99-514—OCT. 22, 1986

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"(A) employees who have not completed 6 months of service, "(B) employees who normally work less than 11 Vz hours per week, "(C) employees who normally work during not more than .^ 6 months during any year, .,^ "(D) employees who have not attained age 21, Jr* "(E) except to the extent provided in regulations, employees who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a j, > collective bargaining agreement between employee representatives and the employer, and "(F) employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)). The employer may elect to apply subparagraph (A), (B), (C), or (D) by substituting a shorter period of service, smaller number ..,. of hours or months, or lower age for the period of service, •\r number of hours or months, or age (as the Case may be) than that specified in such subparagraph. "(9) FORMER EMPLOYEES.—A former employee shall be treated as a highly compensated employee if— ,^t;, "(A) such employee was a highly compensated employee when such employee separated from service, or "(B) such employee was a highly compensated employee ijii '• at any time after attaining age 55. If

"(10) COORDINATION WITH OTHER PROVISIONS.—Subsections (b),

(c), (m), (n), and (o) shall be applied before the application of this •4. section." -•: (b) CONFORMING AMENDMENTS.—

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(1) Section 1060t))(l) is amended by striking out "highly compensated individual (within the meaning of section 105(h)(5))" b and inserting in lieu thereof "highly compensated employee (within the meaning of section 414(q))". (2) Section 117(d)(3), as amended by section 123 of this Act, is amended— (A) by striking out "officer, owner, or", .t (B) by striking out "officers, owners, or", and r' (C) by inserting at the end thereof the following new sentence: "For purposes of this paragraph, the term 'highly compensated employee' has the meaning given such term by section 414(q).' -•; '•• (3)(A) Section 120(c)(1) is amended by striking out "officers, shareholders, self-employed individuals, or highly compensated" 9 and inserting in lieu thereof "highly compensated employees (within the meaning of section 414(q))". r (B) Section 120(d)(1) is amended— (i) by striking out "The term 'self-employed individual' <^br.fimeans, and the" and inserting in lieu thereof "The", and u- ,

(ii) by striking out "SELF-EMPLOYED INDIVIDUAL;" in

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heading thereof. h (4) Sections 127(b)(2) and 129(d)(2) are each amended by strik< ing out "officers, owners, or highly compensated," and inserting Vi- in lieu thereof "highly compensated employees (within the •eaning of section 414(q))".

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