Page:United States Statutes at Large Volume 98 Part 1.djvu/922

 98 STAT. 874

PUBLIC LAW 98-369—JULY 18, 1984 '^ff, is

"(ii) a religious organization (other than a trust) exempt from taxation under section 501(a). "(3) AMOUNT CONTRIBUTED BY EMPLOYEE.—For purposes of this subsection— "(A) contributions or payments made by the decedent's employer or former employer under a trust, plan, or contract described in paragraph (2)(A) shall not be considered to be contributed by the decedent, and "(B) contributions or payments made by the decedent's employer or former employer toward the purchase of an annuity contract described in paragraph (2)(B) shall not be considered to be contributed by the decedent to the extent excludable from gross income under section 403(b)."

26 USC 2039

(b) EFFECTIVE DATES.—

note.

(1) IN GENERAL.—The amendments made by this section shall apply to the estates of decedents dying after December 31, 1984. (2) EXCEPTION FOR PARTICIPANTS IN PAY STATUS.—The amendments made by this section shall not apply to the estate of any decedent who— (A) was a participant in any plan who was in pay status on December 31, 1984, and (B) irrevocably elected the form of the benefit before the date of the enactment of this Act. (3) PAY STATUS RULE EXTENDED TO $100,000 LIMITATION.—Sub-

section (c) of section 245 of the Tax Equity and Fiscal Responsibility Act of 1982 is amended by inserting ", except that such amendments shall not apply to the estate of any decedent who was a participant in any plan who was in pay status on December 31, 1982, and irrevocably elected before January 1, 1983, the form of benefit".

26 USC 2039 note.

SEC. 526. AFFILIATED SERVICE GROUPS, EMPLOYEE LEASING ARRANGEMENTS, AND COLLECTIVE BARGAINING AGREEMENTS. (a) ATTRIBUTION RULES FOR AFFILIATED SERVICE GROUPS.—

26 USC 414.

(1) IN GENERAL.—Subparagraph (B) of section 414(m)(6), as in effect for taxable years beginning after December 31, 1983, is amended by striking out "section 267(c)" and inserting in lieu thereof "section 318(a)". (2) EFFECTIVE DATE.—The amendment made by this subsection shall apply to taxable years beginning after December 31, 1984.

26 USC 414 note.

(b) EMPLOYEE EMPLOYEES.—

LEASING

EXCEPTION

ONLY

APPLIES

TO NON-

(1) IN GENERAL.—Paragraph (2) of section 414(n) (defining leased employee) is amended by striking out "any person" in the material preceding subparagraph (A) and inserting in lieu thereof "any person who is not an employee of the recipient and". (2) EFFECTIVE DATE.—The amendment made by this subsection shall apply to taxable years beginning after December 31, 1983.

26 USC 414 note.

(c) DETERMINATION OF WHETHER THERE IS A COLLECTIVE BARGAINING AGREEMENT.—

Ante, p. 558. -i

(1) IN GENERAL.—Subsection (a) of section 7701 (relating to definitions) is amended by adding at the end thereof the following new paragraph:

I;

"(46) DETERMINATION OF WHETHER THERE IS A COLLECTIVE BARGAINING AGREEMENT.—In determining whether there is a

collective bargaining agreement between employee representa-

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