Page:United States Statutes at Large Volume 111 Part 1.djvu/1110

 Ill STAT. 1086 PUBLIC LAW 105-34—AUG. 5, 1997 (1) such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subsection (b)(2)(A), and (2) such plan shall not fail to meet the requirements of section 411(d)(6) of the Internal Revenue Code of 1986 or section 204(g) of the Employee Retirement Income Security Act of 1974 by reason of such amendment. (b) AMENDMENTS TO WHICH SECTION APPLIES.— (1) IN GENERAL.— Th is section shall apply to any amendment to any plan or annuity contract which is made— (A) pursuant to any amendment made by this title or subtitle H of title X, and (B) before the first day of the first plan year beginning on or after January 1, 1999. In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), this paragraph shall be applied by substituting "2001" for "1999". (2) CONDITIONS.—T h is section shall not apply to any amendment unless— (A) during the period— (i) beginning on the date the legislative amendment described in paragraph (1)(A) takes effect (or in the case of a plan or contract amendment not required by such legislative amendment, the effective date specified by the plan), and (ii) ending on the date described in paragraph (1)(B) (or, if earlier, the date the plan or contract amendment is adopted), the plan or contract is operated as if such plan or contract amendment were in effect, and (B) such plan or contract amendment applies retroactively for such period. TITLE XVI—TECHNICAL AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTECTION ACT OF 1996 AND OTHER LEGISLATION 26 USC 1 note. SEC. 1600. COORDINATION WITH OTHER TITLES. For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles. SEC. 1601. AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTEC- TION ACT OF 1996. (a) AMENDMENTS RELATED TO SUBTITLE A.— (1) AMENDMENT RELATED TO SECTION iiie.— Paragraph (1) of section 6050R(c) is amended by striking "name and address" and inserting "name, address, and phone number of the information contact". (2) AMENDMENT TO SECTION iiie. —Paragraphs (1) and (2)(C) of section 1116(b) of the Small Business Job Protection Act of 1996 shall each be applied as if the reference to chapter 68 were a reference to chapter 61.

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