Page:United States Statutes at Large Volume 110 Part 3.djvu/89

 PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1819 (ii) whether such waiver may be revoked by a quahfied domestic relations order, and (2) sample language for inclusion in a form for a qualified domestic relations order described in section 414(p)(l)(A) of such Code and section 206(d)(3)(B)(i) of such Act which— (A) meets the requirements contained in such sections, and (B) the provisions of which focus attention on the need to consider the treatment of any lump sum payment, qualified joint and survivor annuity, or qualified preretirement survivor annuity. (b) PUBLICITY.— The Secretary of the Treasury shall include publicity for the sample language developed under subsection (a) in the pension outreach efforts undertaken by the Secretary. SEC. 1458. TREATMENT OF LENGTH OF SERVICE AWARDS TO VOLUN- TEERS PERFORMING FIRE FIGHTING OR PREVENTION SERVICES, EMERGENCY MEDICAL SERVICES, OR AMBU- LANCE SERVICES. (a) IN GENERAL. — Paragraph (11) of section 457(e) (relating to deferred compensation plans of State and local governments and tax-exempt organizations) is amended to read as follows: "(11) CERTAIN PLANS EXCLUDED. — "(A) IN GENERAL. — The following plans shall be treated as not providing for the deferral of compensation: "(i) Any bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plan. "(ii) Any plan paying solely length of service awards to bona fide volunteers (or their beneficiaries) on account of qualified services performed by such volunteers. "(B) SPECIAL RULES APPLICABLE TO LENGTH OF SERVICE AWARD PLANS.— " (i) BONA FIDE VOLUNTEER. — An individual shall be treated as a bona fide volunteer for purposes of subparagraph (A)(ii) if the only compensation received by such individual for performing qualified services is in the form of— "(I) reimbursement for (or a reasonable allowance for) reasonable expenses incurred in the performance of such services, or "(II) reasonable benefits (including length of service awards), and nominal fees for such services, customarily paid by eligible employers in connection with the performance of such services by volunteers. "(ii) LIMITATION ON ACCRUALS. — A plan shall not be treated as described in subparagraph (A)(ii) if the aggregate amount of length of service awards accruing with respect to any year of service for any bona fide volunteer exceeds $3,000. "(C) QU.\LIFIED SERVICES.— For purposes of this paragraph, the term 'qualified services' means fire fighting and prevention services, emergency medical services, and ambulance services.". (b) EXEMPTION FROM SOCIAL SECURITY TAXES.—

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