Page:United States Statutes at Large Volume 115 Part 1.djvu/62

 115 STAT. 40 PUBLIC LAW 107-16—JUNE 7, 2001 Sec. 618. Nonrefundable credit to certain individuals for elective deferrals and IRA contributions. Sec. 619. Credit for pension plan startup costs of small employers. Sec. 620. Elimination of user fee for requests to IRS regarding pension plans. Sec. 621. Treatment of nonresident aliens engaged in international transportation services. Subtitle C—Enhancing Fairness for Women Sec. 631. Catch-up contributions for individuals age 50 or over. Sec. 632. Equitable treatment for contributions ofemployees to defined contribution plans. Sec. 633. Faster vesting of certain employer matching contributions. Sec. 634. Modification to minimum distriijution rules. Sec. 635. Clarification of tax treatment of division of section 457 plan benefits upon divorce. Sec. 636. Provisions relating to hardship distributions. Sec. 637. Waiver of tax on nondeductible contributions for domestic or similar workers. Subtitle D—Increasing Portability for Participants Sec. 641. Rollovers allowed among various types of plans. Sec. 642. Rollovers of IRAs into workplace retirement plans. Sec. 643. Rollovers of after-tax contributions. Sec. 644. Hardship exception to 60-day rule. Sec. 645. Treatment of forms of distribution. Sec. 646. Rationalization of restrictions on distributions. Sec. 647. Piu-chase of service credit in governmental defined benefit plans. Sec. 648. Employers may disregard rollovers for purposes of cash-out amounts. Sec. 649. Minimum distribution and inclusion requirements for section 457 plans. Subtitle E—Strengthening Pension Security and Enforcement PART I—GENERAL PROVISIONS Sec. 651. Repeal of 160 percent of current liability funding limit. Sec. 652. Maximum contribution deduction rules modified and applied to all defined benefit plans. Sec. 653. Excise tax relief for sound pension funding. Sec. 654. Treatment of multiemployer plans under section 415. Sec. 655. Protection of investment of employee contributions to 401(k) plans. Sec. 656. Prohibited allocations of stock m S corporation ESOP. Sec. 657. Automatic rollovers of certain mandatory distributions. Sec. 658. Clarification of treatment of contributions to multiemployer plan. PART II—TREATMENT OF PLAN AMENDMENTS REDUCING FUTURE BENEFIT ACCRUALS Sec. 659. Excise tax on failure to provide notice by defined benefit plans significantly reducing future benefit accruals. Subtitle F—Reducing Regulatory Burdens Sec. 661. Modification of timing of plan valuations. Sec. 662. ESOP dividends may be reinvested without loss of dividend deduction. Sec. 663. Repeal of transition rule relating to certain highly compensated employ- ees. Sec. 664. Employees of tax-exempt entities. Sec. 665. Clarification of treatment of employer-provided retirement advice. Sec. 666. Repeal of the multiple use test. Subtitle G—Miscellaneous Provisions Sec. 671. Tax treatment and information requirements of Alaska Native Settlement Trusts. TITLE VII—ALTERNATIVE MINIMUM TAX Sec. 701. Increase in alternative minimum tax exemption. TITLE VIII—OTHER PROVISIONS Sec. 801. Time for payment of corporate estimated taxes. Sec. 802. Expansion of authority to postpone certain tax-related deadlines by reason of Presidentially declared disaster. Sec. 803. No Federal income tax on restitution received by victims of the Nazi regime or their heirs or estates. TITLE IX—COMPLIANCE WITH CONGRESSIONAL BUDGET ACT Sec. 901. Sunset of provisions of Act.

�