Page:United States Statutes at Large Volume 103 Part 3.djvu/364

 103 STAT. 2432 PUBLIC LAW 101-239—DEC. 19, 1989 29 USC 1054. 26 USC 106. 29 USC 1161. 26 USC 106 note. 29 USC 1167. (b) AMENDMENT RELATED TO SECTION 1879 OP THE REFORM ACT.— 29 USC 1054 and (1) Subsection (u) of section 1879 of the Reform Act is amend- note. ed_ (A) by striking "206(h)" each place it appears in para- graphs (1) and (4)(B) and inserting "204(h)", (B) by redesignating paragraph (4) as paragraph (5), and (C) by inserting after paragraph (3) the following: "(4) CORRECTION OP CROSS REPERENCE.—Section 4218(1)(A) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1398(1)(A)) is amended by striking 'section 4062(d)' and inserting 'section 4069(b)*." (2) So much of section 204(h)(2) of ERISA as precedes subpara- graph (A) thereof is amended by adjusting the left-hand margination thereof to full measure. (c) AMENDMENTS RELATED TO SECTION 1895 OP THE REPORM ACT. — dXA) Section 106(b)(2) (relating to exception to certain plans) is amended by striking the last sentence thereof. (B) Section 601(b) of ERISA is amended by striking the last sentence thereof. (C) The amendments made by this paragraph shall apply to years beginning after December 31, 1986. (2)(A) Section 607(2) of ERISA is amended by striking "the individual's employment or previous employment with an em- ployer" and inserting "the performance of services by the individual for 1 or more persons maintaining the plan (includ- ing as an employee defined in section 401(c)(l) of the Internal Revenue Code of 1986)". (B) Section 4980B(fK7), as added by the Technical and Mis- cellaneous Revenue Act of 1988, is amended by striking "the individual's employment or previous employment with an em- ployer" and inserting "the performance of services by the individual for 1 or more persons maintaining the plan (includ- ing as an employee defined in section 401(c)(l))". (C) The amendments made by this paragraph shall apply to plan years beginning after December 31, 1989. (3)(A) Clause (iv) of section 162(k)(2)(B) is amended— (i) by striking "ELIGIBILITY" in the heading and inserting "ENTITLEMENT', and (ii) by inserting "which does not contain any exclusion or limitation with respect to any preexisting condition of such beneficiary" after 'or otherwise)" in subclause (I). (B) Section 602(2)(D) of ERISA is amended— (i) by striking "ELIGIBILITY" in the heading and inserting "ENTITLEMENT', and (ii) by inserting "which does not contain any exclusion or limitation with respect to any preexisting condition of such ''- ^ beneficiary" after 'or otherwise)" in clause (i). (C) Clause (iv) of section 4980B(f)(2)(B), as added by the Tech- nical and Miscellaneous Revenue Act of 1988, is amended— ' • (i) by striking "ELIGIBILITY" in the heading and inserting "ENTirLEMENT', and (ii) by inserting "which does not contain any exclusion or limitation with respect to any preexisting condition of such beneficiary" after 'or otherwise)" in subclause (I). 26 USC 162 note. (D) The amendments made by this paragraph shall apply to— (i) qualifying events occurring after December 31, 1989, and 26 USC 4980B. 26 USC 4980B note. 26 USC 162. 29 USC 1162.

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