Page:United States Statutes at Large Volume 102 Part 4.djvu/619

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PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3589

before the date of the enactment of this Act as if such section included the last sentence of section 409(n)(l) of the Internal Revenue Code of 1986 (as added by subparagraph (A))." (H) Section 409(e)(5) of the 1986 Code is amended by striking out "(2) or". (5) AMENDMENT RELATED TO SECTION 1875 OF THE REFORM

ACT.—Section 1875(c)(7)(B) of the Reform Act is amended by striking out "and section 405(c)".

26 USC 404.

(6) AMENDMENT RELATED TO SECTION I 8 7 9 OF THE REFORM

ACT.—Subparagraph (B) of section 125(c)(2) of the 1986 Code (relating to exception for cash and deferred arrangements) is amended by inserting "or rural electric cooperative plan (within the meaning of section 401(k)(7))" after "stock bonus plan". (7) AMENDMENTS RELATED TO SECTION 1895 ACT.—

OF THE REFORM

(A) Section 106(b)(l) of the 1986 Code (relating to exception for highly compensated individuals where plan fails to provide certsiin continuation coverage) is amended— (i) by striking out "any amount contributed by an employer" and inserting in lieu thereof "any employerprovided coverage", and (ii) by striking out "to a group" and inserting in lieu thereof "under a group". (B) Section 1895(d)(5)(A) of the Reform Act is amended by 26 USC 162. striking out "section 162(k)(2)" and inserting in lieu thereof "section 162(k)(5)". (8) AMENDMENTS RELATED TO SECTION 1898

OF THE REFORM

(A) Subparagraph (G) of section 402(a)(6) of the 1986 Code (relating to treatment of potential future vesting), as added by section 1898(a)(3) of the Reform Act, is redesignated as subparagraph (I). (B) Subparagraph (A) of section 411(a)(ll) of the 1986 Code is amended by striking out "vested" and inserting in lieu thereof "nonforfeitable". (C) Section 402(fKl) of the 1986 Code is amended by striking out "a eligible" and inserting in lieu thereof "an eligible". (D) Section 1899A of the Reform Act is amended by 26 USC 415. striking out paragraph (13). (E) Subparagraph (B) of section 414(p)(4) of the 1986 Code is amended— (i) by striking out "means earlier o f and inserting in lieu thereof "means the earlier of, and (ii) by striking out "in" each place it appears. (F) Section 414(p)(10) of the 1986 Code (relating to waiver of certain distribution requirements) is amended by inserting ", 403(b)," after "section 401". (G) Section 414(p)(9) of the 1986 C!ode is amended by Contracts. adding at the end thereof the following new sentence: "For purposes of this title, except as provided in regulations, any distribution from an annuity contract under section 403(b) pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to which section 401(a)(13) applies." (u) ADDITIONAL CLERICAL AMENDMENTS.—

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