Page:United States Statutes at Large Volume 98 Part 2.djvu/280

 98 STAT. 1440

PUBLIC LAW 98-397—AUG. 23, 1984 "(iv) YEAR DEFINED.—For purposes of this subparagraph, the term 'year' means the period used in computations pursuant to paragraph (5). "(v) INFORMATION REQUIRED TO BE FILED.—A plan shall not fail to satisfy the requirements of this subparagraph solely because it provides 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 "(II) the number of days for which there was such an absence.". (3) ABSENCES DISREGARDED FOR PURPOSES OF ACCRUED BENEFIT

26 USC 411.

REQUIREMENTS.—Subparagraph (A) of section 411(b)(3) (relating to year of participation) is amended by inserting ", determined without regard to section 410(a)(5)(E)" after "section 410(a)(5)". (f) APPLICATION OF BREAK IN SERVICE RULES TO ACCRUED BENE-

FITS.—Subparagraph (C) of section 411(a)(7) (defining accrued benefit) is amended by striking out "any one-year break in service" and inserting in lieu thereof "5 consecutive 1-year breaks in service".

26 USC 401.

Trust.

Post, p. 1441.

26 USC 412.

Post, p. 1441.

SEC. 203. REQUIREMENT OF JOINT AND SURVIVOR ANNUITIES AND PRETIREMENT SURVIVOR ANNUITIES. (a) GENERAL RULE.—Paragraph (11) of section 401(a) (relating to requirement of joint and survivor annuities) is amended to read as follows: "(11) REQUIREMENT OF JOINT AND SURVIVOR ANNUITY AND PRETIREMENT SURVIVOR ANNUITY.—

"(A) IN GENERAL.—In the case of any plan to which this paragraph applies, except as provided in section 417, a trust forming part of such plan shall not constitute a qualified trust under this section unless— "(i) in the case of a vested participant who retires under the plan, the accrued benefit payable to such participant is provided in the form of a qualified joint and survivor annuity, and "(ii) 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 is provided to the surviving spouse of such participant. "(B) PLANS TO WHICH PARAGRAPH APPLIES.—This paragraph shall apply to— "(i) any defined benefit plan, "(ii) any defined contribution plan which is subject to the funding standards of section 412, and "(iii) any participant under any other defined contribution 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 section 417(a)(2)(A), to a designated beneficiary).

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