Page:United States Statutes at Large Volume 98 Part 2.djvu/293

 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1453

under the plan on or after the date of the enactment of this Act or have at least 1 hour of paid leave on or after such date of enactment. (2) REQUIREMENT THAT PRETIREMENT SURVIVOR ANNUITY BE

PROVIDED IN CASE OF CERTAIN PARTICIPANTS DYING ON OR AFTER DATE OF ENACTMENT.—In the case of any participant— (A) who has at least 1 hour of service under the plan on or after the date of the enactment of this Act or has at least 1 hour of paid leave on or after such date of enactment, .r (B) who dies before the annuity starting date, and (C) who dies on or after the date of the enactment of this Act and before the first day of the first plan year to which the amendments made by this Act apply, the amendments made by sections 103 and 203 shall be treated Ante, pp. 1429, as in effect as of the time of such participant's death. 1440. (3) SPOUSAL CONSENT REQUIRED FOR CERTAIN ELECTIONS AFTER

DECEMBER 31, 1984.—Any election after December 31, 1984, and before the first day of the first plan year to which the amendments made by this Act apply not to take a joint and survivor ' annuity shall not be effective unless the requirements of section 205(c)(2) of the Employee Retirement Income Security Act of 1974 (as amended by section 103 of this Act) and section 417(a)(2) of the Internal Revenue Code of 1954 (as added by section 203 of this Act) are met with respect to such election. (d) AMENDMENTS RELATING TO ASSIGNMENTS IN DIVORCE, ETC., PROCEEDINGS.—The amendments made by sections 104 and 204 shall take effect on January 1, 1985, except that in the case of a domestic relations order entered before such date, the plan administrator— (1) shall treat such order as a qualified domestic relations order if such administrator is paying benefits pursuant to such order on such date, and (2) may treat any other such order entered before such date as a qualified domestic relations order even if such order does not meet the requirements of such amendments. (e) TREATMENT OF CERTAIN PARTICIPANTS W H O SEPARATE FROM SERVICE BEFORE DATE OF ENACTMENT.— (1) JOINT A N D SURVIVOR ANNUITY PROVISIONS OF EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 APPLY TO CERTAIN PARTICIPANTS.—If—

Ante, p. 1429. Ante, p. 1441. Effective date. Ante, pp. 1433, 1445.

29 USC 1001 note.

(A) a participant had at least 1 hour of service under the plan on or after September 2, 1974, (B) section 205 of the Employee Retirement Income Security Act of 1974 and section 401(a)(ll) of the Internal Reve- 29 USC 1055. nue Code of 1954 (as in effect on the day before the date of 26 USC 40i. the enactment of this Act) would not (but for this paragraph) apply to such participant, (C) the amendments made by sections 103 and 203 of this Act do not apply to such participant, and (D) as of the date of the enactment of this Act, the participant's annuity starting date has not occurred and the participant is alive, then such participant may elect to have section 205 of the Employee Retirement Income Security Act of 1974 and section 401(a)(ll) of the Internal Revenue Code of 1954 (as in effect on the day before the date of the enactment of this Act) apply. (2) TREATMENT OF CERTAIN PARTICIPANTS WHO PERFORM SERVICE ON OR AFTER JANUARY 1, 1976.—If—

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