Page:United States Statutes at Large Volume 103 Part 3.djvu/362

 103 STAT. 2430 PUBLIC LAW 101-239—DEC. 19, 1989 29 USC 1053. (1) Section 203(a)(2) of ERISA is amended— (A) by striking "following" the first place it appears, and (B) by striking "414(f)(l)(B)" in subparagraph (C)(iiXI) and inserting "3(37XAXii)". 29 USC 1052. (2) Section 1113(e)(3) of the Reform Act is amended by striking "Section 202(B)(i)" and inserting "Section 202(a)(l)(B)(i)". 26 USC 411 note. (3) The second subsection (e) of section 1113 of the Reform Act is redesignated as subsection (f). (4) Section 1113(f) of the Reform Act, as redesignated by paragraph (3), is amended by adding at the end thereof the following new paragraph: "(4) REPEAL OP CLASS YEAR VESTING.—I f a plan amendment repealing class year vesting is adopted after October 22, 1986, such amendment shall not apply to any employee for the 1st plan year to which the amendments made by subsections (b) and (e)(2) apply (and any subsequent plan year) if— "(A) such plan amendment would reduce the nonforfeit- able right of such employee for such year, and "(B) such employee has at least 1 hour of service before the adoption of such plan cimendment and after the begin- ning of such 1st plan year. ..,- This paragraph shall not apply to an employee who has 5 consecutive 1-year breaks in service (as defined in section 411(a)(6)(A) of the Internal Revenue Code of 1986) which include the 1st day of the 1st plan year to which the amendments made by subsection (b) and (e)(2) apply. A plan shall not be treated as failing to meet the requirements of section 401(a)(26) of such Code by reason of complying with the provisions of this para- graph. 26 USC 411. (5)(A) Section 411(a)(3) is amended by adding at the end thereof the following new subparagraph: "(G) TREATMENT OF MATCHING CONTRIBUTIONS FORFEITED BY REASON OF EXCESS DEFERRAL OR CONTRIBUTION.—A matching contribution (within the meaning of section f: 401(m)) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribution relates is treated as an excess contribution under section 401(k)(8)(B), an excess deferral under section 402(g)(2)(A), or an excess aggregate contribu- tion under section 401(m)(6)(B).". (B) Paragraph (3) of section 203(a) of ERISA is amended by adding at the end thereof the following new subparagraph: "(F) A matching contribution (within the meaning of section 401(m) of the Internal Revenue Code of 1986) shall not be treated as forfeitable merely because such contribution is forfeitable if the contribution to which the matching contribu- tion relates is treated as an excess contribution under section 401(k)(8)(B) of such (Dode, an excess deferral under section 402(g)(2)(A) of such Code, or an excess aggregate contribution under section 401(m)(6)(B) of such Code.". (6)(A) Section 41 l(a)(4)(A) is amended to read as follows: "(A) years of service before age 18,". (B) Subparagraph (A) of section 203(b)(l) of ERISA is amended to read as follows: "(A) years of service before age 18,". '•• 26 USC 4980 (b) AMENDMENT RELATED TO SECTION 1132 OF THE ACT.— note.

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