Page:United States Statutes at Large Volume 122.djvu/5133

 12 2 STA T .5 11 0PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 (B)isamend ed by s tr i k in g‘ ‘s u b p aragrap h ( C )(ii) ’ ’ and inserting ‘‘subparagraph (B)(ii)’’ . (i) AMEND MEN TSR E LA TED T OS E C T I ON 841 . — (1) Se c ti o n4 20 (c)(1)(A) o f the 1 9 8 6 Code is amended by adding at the end the fo l lo w ing new sentence

‘‘ I n the case ofa q ualified future transfer or collecti v ely bargained transfer to which subsection (f) applies , any assets so transferred may also be used to pay liabilities described in subsection (f)(2)(C).’’ (2) Section 420(f)(2) of the 1986 Code is amended by striking ‘‘such’’ before ‘‘the applicable’’ in subparagraph ( D )(i)(I). ( 3 ) Section 4980(c)(2)(B) of the 1986 Code is amended by striking ‘‘or’’ at the end of clause (i), by striking the period at the end of clause (ii) and inserting ‘‘, or’’, and by adding at the end the following new clause: ‘‘(iii) any transfer described in section 420(f)(2)(B)(ii)(II).’’. ( j ) AMENDMENTS RELATED TO SECTION 84 5 .— (1) Subsection (l) of section 402 of the 1986 Code is amended— (A) in paragraph (1)— (i) by inserting ‘‘maintained by the employer described in paragraph (4)(B)’’ after ‘‘an eligible retire - ment plan’’, and (ii) by striking ‘‘of the employee, his spouse, or dependents (as defined in section 152)’’ , (B) in paragraph (4)(D), by— (i) inserting ‘‘(as defined in section 152)’’ after ‘‘dependents’’, and (ii) striking ‘‘health insurance plan’’ and inserting ‘‘health plan’’, and (C) in paragraph (5)(A), by striking ‘‘health insurance plan’’ and inserting ‘‘health plan’’. (2) Subparagraph (B) of section 402(l)(3) of the 1986 Code is amended by striking ‘‘all amounts distributed from all eligible retirement plans were treated as 1 contract for purposes of determining the inclusion of such distribution under section 7 2’’ and inserting ‘‘all amounts to the credit of the eligible public safety officer in all eligible retirement plans maintained by the employer described in paragraph (4)(B) were distributed during such ta x able year and all such plans were treated as 1 contract for purposes of determining under section 72 the aggregate amount which would have been so includible’’. (k) AMENDMENTS RELATED TO SECTION 854.— (1) Section 3121(b)(5)( E ) of the 1986 Code is amended by striking ‘‘or special trial judge’’. (2) Section 210(a)(5)(E) of the Social Security Act is amended by striking ‘‘or special trial judge’’. (l) AMENDMENTS RELATED TO SECTION 856.—Section 856 of the 2006 Act, and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted. (m) AMENDMENT RELATED TO SECTION 864.—Section 864(a) of the 2006 Act is amended by striking ‘‘Reconciliation’’. 26USC3401note. 26 USC 7 443 Ba n d note. Ap p lic a b ilit y . 42 USC 410. 26 USC 3121. 26 USC 402. 26USC4 98 0. 26 USC 420.

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