Page:United States Statutes at Large Volume 119.djvu/2618

 119 STAT. 2600

PUBLIC LAW 109–135—DEC. 21, 2005 ‘‘(3) QUALIFIED INDIVIDUAL.—For purposes of this subsection— ‘‘(A) IN GENERAL.—The term ‘qualified individual’ means any qualified Hurricane Katrina individual, any qualified Hurricane Rita individual, and any qualified Hurricane Wilma individual. ‘‘(B) QUALIFIED HURRICANE KATRINA INDIVIDUAL.—The term ‘qualified Hurricane Katrina individual’ means an individual whose principal place of abode on August 28, 2005, is located in the Hurricane Katrina disaster area and who has sustained an economic loss by reason of Hurricane Katrina. ‘‘(C) QUALIFIED HURRICANE RITA INDIVIDUAL.—The term ‘qualified Hurricane Rita individual’ means an individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, is located in the Hurricane Rita disaster area and who has sustained an economic loss by reason of Hurricane Rita. ‘‘(D) QUALIFIED HURRICANE WILMA INDIVIDUAL.—The term ‘qualified Hurricane Wilma individual’ means an individual (other than a qualified Hurricane Katrina individual or a qualified Hurricane Rita individual) whose principal place of abode on October 23, 2005, is located in the Hurricane Wilma disaster area and who has sustained an economic loss by reason of Hurricane Wilma. ‘‘(4) APPLICABLE PERIOD; QUALIFIED BEGINNING DATE.—For purposes of this subsection— ‘‘(A) HURRICANE KATRINA.—In the case of any qualified Hurricane Katrina individual— ‘‘(i) the applicable period is the period beginning on September 24, 2005, and ending on December 31, 2006, and ‘‘(ii) the qualified beginning date is August 25, 2005. ‘‘(B) HURRICANE RITA.—In the case of any qualified Hurricane Rita individual— ‘‘(i) the applicable period is the period beginning on the date of the enactment of this subsection and ending on December 31, 2006, and ‘‘(ii) the qualified beginning date is September 23, 2005. ‘‘(C) HURRICANE WILMA.—In the case of any qualified Hurricane Wilma individual— ‘‘(i) the applicable period is the period beginning on the date of the enactment of this subparagraph and ending on December 31, 2006, and ‘‘(ii) the qualified beginning date is October 23, 2005. ‘‘(d) PROVISIONS RELATING TO PLAN AMENDMENTS.— ‘‘(1) IN GENERAL.—If this subsection applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in paragraph (2)(B)(i). ‘‘(2) AMENDMENTS TO WHICH SUBSECTION APPLIES.—

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