Page:United States Statutes at Large Volume 111 Part 1.djvu/985

 PUBLIC LAW 105-34—AUG. 5, 1997 111 STAT. 961 "(A) any contribution is made to a trust which before the contribution is a charitable remainder unitrust, and "(B) such contribution would (but for this paragraph) result in such trust ceasing to be a charitable unitrust by reason of paragraph (2)(D), such contribution shall be treated as a transfer to a separate trust under regulations prescribed by the Secretary.". (5) CONFORMING AMENDMENT.— Section 2055(e)(3)(G) is amended by inserting "(or other proceeding pursuant to subparagraph (J)" after "reformation". (6) EFFECTIVE DATES.— 26 USC 664 note. (A) IN GENERAL.— Except as otherwise provided in this paragraph, the amendments made by this subsection shall apply to transfers in trust after July 28, 1997. (B) SPECIAL RULE FOR CERTAIN DECEDENTS.—The amendments made by this subsection shall not apply to transfers in trust under the terms of a will (or other testamentary instrument) executed on or before July 28, 1997, if the decedent— (i) dies before January 1, 1999, without having republished the will (or amended such instrument) by codicil or otherwise, or (ii) was on July 28, 1997, under a mental disability to change the disposition of his property and did not regain his competence to dispose of such property before the date of his death. SEC. 1090. EXPANDED SSA RECORDS FOR TAX ENFORCEMENT. (a) EXPANSION OF COORDINATED ENFORCEMENT EFFORTS OF IRS AND HHS OFFICE OF CHILD SUPPORT ENFORCEMENT.— (1) STATE REPORTING OF SSN OF CHILD. —Section 454A(e)(4)(D) of the Social Security Act (42 U.S.C. 654a(e)(4)(D)) is amended by striking "the birth date of any child" and inserting "the birth date and, beginning not later than October 1, 1999, the social security number, of any child". (2) FEDERAL CASE REGISTRY OF CHILD SUPPORT ORDERS.— Section 453(h) of such Act (42 U.S.C. 653(h)) is amended— (A) in paragraph (2), by adding at the end the following: "Beginning not later than October 1, 1999, the information referred to in paragraph (1) shall include the names and social security numbers of the children of such individuals."; and (B) by adding at the end the following: " (3) ADMINISTRATION OF FEDERAL TAX LAWS. —The Secretary of the Treasury shall have access to the information described in paragraph (2) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.". (3) COORDINATION BETWEEN SECRETARIES.— The Secretary 42 USC 653 note. of the Treasury aind the Secretary of Health and Human Services shall consult regarding the implementation issues resulting from the amendments made by this subsection, including interim deadlines for States that may be able before October 1, 1999, to provide the data required by such amendments. The Secretaries shall report to Congress on the results of such Reports. consultation.

�