Page:United States Statutes at Large Volume 98 Part 2.djvu/269

 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1429

in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or "(ID in any other case, in the immediately following year, "(iv) For purposes of this subparagraph, the term 'year' means the period used in computations pursuant to paragraph (2). "(v) A plan may provide that no credit will be given pursuant to this subparagraph unless the individual furnishes to the plan administrator such timely information as the plan may reasonably require to establish— "(I) that the absence from work is for reasons referred to in clause (i), and "(11) the number of days for which there was such an absence.". (3) ABSENCES DISREGARDED FOR PURPOSES OF ACCRUED BENEFIT

REQUIREMENTS.—Subparagraph (A) of section 204(b)(3) (29 U.S.C. 1054(b)(3)(A)) is amended by inserting ", determined without regard to section 202(b)(5)" after "section 202(b)". (f) APPLICATION OF BREAK IN SERVICE RULES TO ACCRUED BENE-

FITS.—Subsection (e) of section 204 (29 U.S.C. 1054(e)) is amended by striking out "any 1-year break in service" and inserting in lieu thereof "5 consecutive 1-year breaks in service". SEC. 103. REQUIREMENT OF JOINT AND SURVIVOR ANNUITIES AND PRETIREMENT SURVIVOR ANNUITIES.

(a) GENERAL RULE.—Section 205 (29 U.S.C. 1055) is amended to read as follows: "REQUIREMENT OF JOINT A N D SURVIVOR ANNUITY AND

PRETIREMENT SURVIVOR ANNUITY

"SEC. 205. (a) Each pension plan to which this section applies shall provide that— "(1) in the case of a vested participant who retires under the plan, the accrued benefit payable to such participant shall be provided in the form of a qualified joint and survivor annuity, and "(2) in the case of a vested participant who dies before the annuity starting date and who has a surviving spouse, a qualified preretirement survivor annuity shall be provided to the surviving spouse of such participant. "(b)(1) This section shall apply to— "(A) any defined benefit plan, "(B) any individual account plan which is subject to the funding standards of section 302, and 29 USC 1082. "(C) any participant under any other individual account plan unless— "(i) such plan provides that the participant's nonforfeitable accrued benefit is payable in full, on the death of the participant, to the participant's surviving spouse (or, if there is no surviving spouse or the surviving spouse consents in the manner required under subsection (c)(2)(A), to a designated beneficiary), "(ii) such participant does not elect the payment of benefits in the form of a life annuity, and "(iii) with respect to such participant, such plan is not a transferee of a plan which is described in subparagraph (A)

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