Page:United States Statutes at Large Volume 98 Part 1.djvu/897

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 849

"(5) SPECIAL RULE WHERE PORTION OF LUMP-SUM DISTRIBUTION ATTRIBUTABLE TO ROLLOVER OF BOND PURCHASED UNDER QUALI-

FIED BOND PURCHASE PLAN.—If any portion of a lump-sum distribution is attributable to a transfer described in section 405(d)(3)(A)(ii) (as in effect before its repeal by the Tax Reform Act of 1984), paragraphs (1) and (3) of this subsection and Ante, p. 494. paragraph (2) of subsection (a) shall not apply to such portion." (d) TECHNICAL AND CONFORMING AMENDMENTS.—

(1) Paragraph (2) of section 55(f) (defining regular tax) is amended by striking "409(c),". (2) Paragraph (7) of section 62 (defining adjusted gross income) is amended— (A) by striking out "the deductions allowed by section 404 and section 405(c)" and inserting in lieu thereof "the deduction allowed by section 404", and (B) by striking out "ANNUITY, AND BOND PURCHASE" in the heading and inserting in lieu thereof "AND ANNUITY". (3) Paragraph (1) of section 72(o) is amended by striking out "402, 403, and 405" and inserting in lieu thereof "402 and 403". (4) Paragraph (4) of section 72(o) is amended by striking out "408(d)(3), and 409(b)(3)(C)" and inserting in lieu thereof "and 408(d)(3)". (5) Subparagraph (D) of section 172(d)(4) is amended by striking out "or section 405(c)". (6) Paragraph (2) of section 219(d) is amended by striking out "405(d)(3), 408(d)(3), or 409(b)(3)(C)" and inserting in lieu thereof "or 408(d)(3)". (7) Paragraph (1) of section 219(e) is amended by striking out the last sentence. (8) Paragraph (3) of section 219(e) is amended by striking out subparagraph (C), by adding "and" at the end of subparagraph (B) and by redesignating subparagraph (D) as subparagraph (C). (9) Clause (iv) of section 402(a)(5)(D) is amended by striking out subclause (III) and by redesignating subclauses (IV) and (V) as subclauses (III) and (IV), respectively. (10) Clause (i) of section 402(a)(5)(F), as amended by this Act, is amended by striking out ", (II), or (III)" and inserting in lieu thereof "or (II)". (11) Clause (ii) of section 402(a)(5)(F), as amended by this Act, is amended by striking out "(IV) or (V)" and inserting in lieu thereof "(III) or (IV)". (12) The last sentence of section 403(b)(1) is amended by striking out "or 409a))(3)(C)". (13) Subsection (a) of section 406 is amended by striking out ", an annuity plan described in section 403(a), or a bond purchase plan described in section 405(a)" and inserting in lieu thereof "or an annuity plan described in section 403(a)". (14) Paragraph (3) of section 406(a) is amended by striking out ", 403(a), or 405(a)" and inserting in lieu thereof "or 403(a)". (15) Subsection (d) of section 406 is amended— (A) by striking out "sections 404 and 405(c)" and inserting in lieu thereof "section 404", (B) by striking out "annuity, or bond purchase" and inserting in lieu thereof "or annuity", and (C) by striking out "(or section 405(c))" in paragraph (2) thereof.

31-194 0 - 86 - 29: QL. 3 Part 1

26 USC 55. 26 USC 62.

26 USC 72.

26 USC 172. 26 USC 219.

Post, p. 869.

26 USC 403. 26 USC 406.

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