Page:United States Statutes at Large Volume 111 Part 1.djvu/1098

 Ill STAT. 1074 PUBLIC LAW 105-34—AUG. 5, 1997 (1) IN GENERAL.— The amendments made by this section shall apply to permissive service credit contributions made in years beginning after December 31, 1997. (2) TRANSITION RULE.— (A) IN GENERAL.—In the case of an eligible participant in a governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986), the limitations of section 415(c)(1) of such Code shall not be applied to reduce the amount of permissive service credit which may be purchased to an amount less than the amount which was allowed to be purchased under the terms of the plan as in effect on the date of the enactment of this Act. (B) ELIGIBLE PARTICIPANT.—For purposes of subparagraph (A), an eligible participant is an individual who first became a participant in the plan before the first plan year beginning after the last day of the calendar year in which the next regular session (following the date of the enactment of this Act) of the governing body with authority to amend the plan ends. SEC. 1527. REMOVAL OF DOLLAR LIMITATION ON BENEFIT PAYMENTS FROM A DEFINED BENEFIT PLAN MAINTAINED FOR CER- TAIN POLICE AND FIRE EMPLOYEES. (a) IN GENERAL. —Subparagraph (G) of section 415(b)(2) is amended by striking "participant—" and all that follows and inserting "participant, subparagraph (C) of this paragraph shall not apply.". 26 USC 415 note. (b) EFFECTIVE DATE.— The amendment made by subsection (a) shall apply to years beginning after December 31, 1996. SEC. 1528. SURVIVOR BENEFITS FOR PUBLIC SAFETY OFFICERS KILLED IN THE LINE OF DUTY. (a) IN GENERAL.—Section 101 (relating to certain death benefits) is amended by adding at the end the following new subsection: "(h) SURVIVOR BENEFITS ATTRIBUTABLE TO SERVICE BY A PUBLIC SAFETY OFFICER WHO IS KILLED IN THE LINE OF DUTY. — "(1) IN GENERAL.— Gross income shall not include any amount paid as a survivor annuity on account of the death of a public safety officer (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968) killed in the line of duty— "(A) if such annuity is provided, under a governmental plan which meets the requirements of section 401(a), to the spouse (or a former spouse) of the public safety officer or to a child of such officer; and "(B) to the extent such annuity is attributable to such officer's service as a public safety officer. "(2) EXCEPTIONS. —Paragraph (1) shall not apply with respect to the death of any public safety officer if, as determined in accordance with the provisions of the Omnibus Crime Control and Safe Streets Act of 1968— "(A) the death was caused by the intentional misconduct of the officer or by such officer's intention to bring about such officer's death; "(B) the officer was voluntarily intoxicated (as defined in section 1204 of such Act) at the time of death;

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