Page:United States Statutes at Large Volume 103 Part 3.djvu/377

 PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2445 SEC 7882. EFFECnVE DATE. 26 USC 401 note. Except as otherwise provided in this subpart, any amendment made by this subpart shall take effect as if included in the provision of the Pension Protection Act to which such amendment relates. Subpart D—-A d ditional Pension Provisions SEC. 7891. AMENDMENTS RELATING TO THE TAX REFORM ACT OF 1986. (a) AMENDMENTS RELATED TO SECTION 2.— (1) Titles I, in, and IV of ERISA (other than sections 3(37)(E), 29 USC looi 301(a)(7), and 308, the last sentence of section 408(d), and sec- ^'^^^ tions 414(c), 4001(a)(3)(ii)> and 4303) are each amended by strik- ing "Internal Revenue Code of 1954" each place it appears and inserting "Internal Revenue Code of 1986". (2) The last sentence of section 408(d) of ERISA (as amended 29 USC 1108. by section 7894(e)(4)(A)(i)) is further amended— (A) by striking "section 408 of the Internal Revenue Code of 1954 and inserting "section 408 of the Internal Revenue Code of 1986"; and (B) by striking "section 408(c) of such Code" and inserting "section 408(c) of the Internal Revenue Code of 1986". (b) AMENDMENTS RELATED TO SECTION 1139. — (1) Paragraphs (2)(A) and (2)(B) of section 203(e) of ERISA are 29 USC 1053. each amended by adjusting the margination thereof, and of each subdivision thereof, 2 ems to the left. (2) Subparagraph (B) of section 203(e)(2) of ERISA is amended by striking "APPLICABLE INTEREST RATE.— ". (3) Paragraph (3)(A) of section 205(g) of ERISA is amended by 29 USC 1055. adjusting the left-hand margination thereof, and of each sub- division thereof, 2 ems to the left. (c) AMENDMENT RELATED TO SECTION 1145. — Paragraph (3) of sec- tion 205(b) of ERISA (as added by section 1145(b) of the Reform Act) is amended by adijusting the left-hand margination thereof 2 ems to the left. (d) AMENDMENTS RELATED TO SECTION 1895. — (IXAXi) Section 606 of ERISA is amended— 29 USC 1166. (I) in paragraph (2), by inserting after "30 da3^" the following: "(or, in the case of a group health plan which is a multiemployer plan, such longer period of time as may be provided in the terms of the plan); and (ID in the firat sentence following paragraph (4), by inserting after "14 days" the following: "(or, in the case of a group health plan which is a multiemployer plan, such v longer period of time as may be provided in the terms of the plan)", (ii) Section 606 of ERISA is amended— (I) by inserting "(a) IN GENERAL.— " before "In accord- ance"; (n) by striking "For purposes of paragraph (4)," and inserting the following: "(c) RULES RELATING TO NOTIFICATION OF QUALIFIED BENEFICIARIES BY PLAN ADMINISTRATOR. — For purposes of subsection (a)(4),"; and (m) by inserting after subsection (a)(4) (as so designated by the amendment made by subclause (I)) the following new subsection:

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