Page:United States Statutes at Large Volume 111 Part 1.djvu/1118

 Ill STAT. 1094 PUBLIC LAW 105-34—AUG. 5, 1997 (3) Subparagraph (C) of section 220(d)(2) is amended by striking "an eligible individual" and inserting "described in clauses (i) and (ii) of subsection (c)(1)(A)". (4) Subsection (a) of section 6693 is amended by adding at the end the following new sentence: "This subsection shall not apply to any report which is an information return described in section 6724(d)(l)(C)(i) or a payee statement described in section 6724(d)(2)(X). ". (5) Paragraph (4) of section 4975(c) is amended by striking "if, with respect to such transaction" and all that follows and inserting the following: "if section 220(e)(2) applies to such transaction.". (b) AMENDMENT RELATED TO SECTION 321.— Subparagraph (B) of section 7702B(c)(2) is amended in the last sentence by inserting "described in subparagraph (A)(i)" after "chronically ill individual". (c) AMENDMENTS RELATED TO SECTION 322. —Subparagraph (B) of section 162(1)(2) is amended by adding at the end the following new sentence: "The preceding sentence shall be applied separately with respect to— "(i) plans which include coverage for qualified longterm care services (as defined in section 7702B(c)) or are qualified long-term care insurance contracts (as defined in section 7702B(b)), and "(ii) plans which do not include such coverage and are not such contracts.". (d) AMENDMENTS RELATED TO SECTION 323. — (1) Paragraph (1) of section 6050Q(b) is amended by inserting ", address, and phone number of the information contact" after "name". (2)(A) Paragraph (2) of section 6724(d) is amended by striking so much as follows subparagraph (Q) and precedes the last sentence, and inserting the following new subparagraphs: "(R) section 6050R(c) (relating to returns relating to certain purchases offish), "(S) section 6051 (relating to receipts for employees), "(T) section 6052(b) (relating to returns regarding pay- ment of wages in the form of group-term life insurance), "(U) section 6053(b) or (c) (relating to reports of tips), "(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements), "(W) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels), "(X) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or "(Y) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person.". (B) Subsection (e) of section 6652 is amended in the last sentence by striking "section 6724(d)(2)(X)" and inserting "section 6724(d)(2)(Y)". (e) AMENDMENT RELATED TO SECTION 325. —Clauses (ii) and (iii) of section 7702B(g)(4)(B) are each amended by striking "Secretary" and inserting "appropriate State regulatory agency^'. (f) AMENDMENTS RELATED TO SECTION 501.—

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