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"(c) STATUTE OF LIMITATIONS.—If refund or credit of any overpayment of tax resulting from the application of the amendment made by subsection (a) is prevented at any time before the close of the date which is 1 year after the date of the enactment of this Act, by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the application of such amendment) may, nevertheless, be made or allowed if claim therefor is filed on or before the close of such 1-year period." SEC. 1897. CORRECTION OF CLERICAL ERROR IN AMENDMENTS TO COAL TAX. (a) IN GENERAL.—Subsection (b) of section 4121 (relating to excise tax on coal) is amended by striking out ", in the case of sales during any calendar year beginning after December 31, 1985". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect as if included in the amendment made by section 13203 of the Consolidated Omnibus Budget Reconciliation Act of 1985. CHAPTER 2—AMENDMENTS RELATED TO THE RETIREMENT EQUITY ACT OF 1984 SEC. 1898. TECHNICAL CORRECTIONS TO THE RETIREMENT EQUITY ACT OF 1984. (a) AMENDMENTS RELATED TO SECTIONS 102 AND 202 OF THE ACT.— (1) TREATMENT OF CLASS-YEAR PLANS.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Paragraph

(4) of section 411(d) (relating to class-year plans) is amended to read as follows: "(4) CLASS-YEAR PLANS.—

"(A) IN GENERAL.—The requirements of subsection (a)(2) shall be treated as satisfied in the case of a class-year plan if such plan provides that 100 percent of each employee's right to or derived from the contributions of the employer on the employee's behalf with respect to any plan year is nonforfeitable not later than when such participant was performing services for the employer as of the close of each of 5 plan years (whether or not consecutive) after the plan year for which the contributions were made. "(B) 5-YEAR BREAK IN SERVICE.—For purposes of subparagraph (A) if— "(i) any contributions are made on behalf of a participant with respect to any plan year, and "(ii) before such participant meets the requirements of subparagraph (A), such participant was not performing services for the employer as of the close of each of any 5 consecutive plan years after such plan year, then the plan may provide that the participant forfeits any right to or derived from the contributions made with respect to such plan year. "(C) CLASS-YEAR PLAN.—For purposes of this section, the term 'class-year plan' means a profit-sharing, stock bonus, or money purchase plan which provides for the separate nonforfeitability of employees' rights to or derived from the contributions for each plan year."

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PUBLIC LAW 99-514—OCT. 22, 1986

(B) AMENDMENT OF ERISA.—Paragraph (3) of section 203(c) of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(3)(A) The requirements of subsection (a)(2) shall be treated as satisfied in the case of a class-year plan if such plan provides that 100 percent of each employee's right to or derived from the contributions of the employer on the employee's behalf with respect to any plan year is nonforfeitable not later than when such participant was performing services for the employer as of the close of each of 5 plan years (whether or not consecutive) after the plan year for which the contributions were made. "(B) For purposes of subparagraph (A) if— "(i) any contributions are made on behalf of a participant with respect to any plan year, and "(ii) before such participant meets the requirements of subparagraph (A), such participant was not performing services for the employer as of the close of each of any 5 consecutive plan years after such plan year, then the plan may provide that the participant forfeits any right to or derived from the contributions made with respect to such plan year. "(C) For purposes of this part, the term 'class year plan' means a profit-sharing, stock bonus, or money purchase plan which provides for the separate nonforfeitability of employees' rights to or derived from the contributions for each plan year." (C) EFFECTIVE DATE.—The amendments made by this paragraph shall apply to contributions made for plan years beginning after the date of the enactment of this Act; except that, in the case of a plan described in section 302(b) of the Retirement Equity Act of 1984, such amendments shall not apply to any plan year to which the amendments made by such Act do not apply by reason of such section 302(b). (2) RULES RELATING TO LUMP SUM TREATMENT.—Subsection (e)

of section 402 (relating to tax on lump sum distributions) is amended by adding at the end thereof the following new paragraph: "(6) TREATMENT OF POTENTIAL FUTURE VESTING.—

"(A) IN GENERAL.—For purposes of determining whether any distribution which becomes payable to the recipient on account of the employee's separation from service is a lump sum distribution, the balance to the credit of the employee shall be determined without regard to any increase in vesting which may occur if the employee is re-employed by the employer. "(B) RECAPTURE IN CERTAIN CASES.—If—

V

"(i) an amount is treated as a lump sum distribution by reason of subparagraph (A), "(ii) special lump sum treatment applies to such distribution, "(iii) the employee is subsequently re-employed by the employer; and "(iv) as a result of services performed after being so re-employed, there is an increase in the employee's vesting for benefits accrued before the separation referred to in subparagraph (A),

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under regulations prescribed by the Secretary, the tax imposed by this chapter for the taxable year (in which the increase in vesting first occurs) shall be increased by the reduction in tax which resulted from the special lump sum treatment (and any election under paragraph (4)(B) shall not be taken into account for purposes of determining whether the employee may make another election under paragraph (4)(B)). "(C) SPECIAL LUMP SUM TREATMENT.—For purposes of this paragraph, special lump sum treatment applies to any distribution if any portion of such distribution— "(i) is taxed under this subsection by reason of an election under paragraph (4)(B), or "(ii) is treated as long-term capital gain under subsection (a)(2) of this section or section 403(a)(2). "(D) VESTING.—For purposes of this paragraph the term 'vesting' means the portion of the accrued benefits derived from employer contributions to which the participant has a nonforfeitable right." (3) RULES RELATING TO ROLLOVERS.—Paragraph (6) of section 402(a) (relating to special rollover rules) is amended by adding at the end thereof the following new subparagraph: "(G) TREATMENT OF POTENTIAL FUTURE VESTING.—

"(i) IN GENERAL.—For purposes of paragraph (5), in determining whether any portion of a distribution on account of the employee's separation from service may be transferred in a transfer to which paragraph (5)(A) applies, the balance to the credit of the employee shall be determined without regard to any increase in vesting which may occur if the employee is re-employed by the employer, "(ii) TREATMENT OF SUBSEQUENT DISTRIBUTIONS.—If—

"(I) any portion of a distribution is transferred in a transfer to which paragraph (5)(A) applies by reason of clause (i), "(II) the employee is subsequently re-employed by the employer, and "(III) as a result of service performed after being so re-employed, there is an increase in the employee's vesting for benefits accrued before the separation referred to in clause (i), then the provisions of paragraph (5)(D)(iii) shall apply to any distribution from the plan after the distribution referred to in clause (i). The preceding sentence shall not apply if the distribution referred to in subclause (I) is made without the consent of the participant." (4) TREATMENT OF WITHDRAWAL OF MANDATORY CONTRIBUTIONS.— (A) AMENDMENTS OF INTERNAL REVENUE CODE.—

(i) Clause (ii) of section 411(a)(3)(D) is amended by striking out the last sentence and inserting in lieu thereof the following: "The plan provision required under this clause may provide that such repayment must be made (I) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently re-employed by the employer, or the close of

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PUBLIC LAW 99-514—OCT. 22, 1986 the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (II) in the case of any other withdrawal, 5 years after the date of the withdrawal." (ii) Subparagraph (C) of section 411(a)(7) is amended by striking out the last sentence and inserting in lieu thereof the following: "The plan provision required under this subparagraph may provide that such repayment must be made (I) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently re-employed by the employer, or the close of the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (II) in the case of any other withdrawal, 5 years after the date of the withdrawal." (B) AMENDMENTS OF ERISA.—

(i) Clause (ii) of section 203(a)(3)(D) of the Employee Retirement Income Security Act of 1974 is amended by striking out the last sentence and inserting in lieu thereof the following: "The plan provision required under this clause may provide that such repayment must be made (I) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently re-employed by the employer, or the close of the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (II) in the case of any other withdrawal, 5 years after the date of the withdrawal." (ii) Subsection (e) of section 204 of the Employee Retirement Income Security Act of 1974 is amended by striking out the last sentence and inserting in lieu thereof the following: "The plan provision required under this subsection may provide that such repayment must be made (A) in the case of a withdrawal on account of separation from service, before the earlier of 5 years after the first date on which the participant is subsequently reemployed by the employer, or the close of the first period of 5 consecutive 1-year breaks in service commencing after the withdrawal; or (B) in the Case of any other withdrawal, 5 years after the date of the withdrawal." (5) PARTICIPATION REQUIREMENTS UNDER SIMPUFIED EMPLOYEE

PENSIONS.—Effective with respect to plan years beginning after the date of the enactment of this Act, subparagraph (A) of section 408(k)(2) (relating to participation requirements) is amended by striking out "age 25" and inserting in lieu thereof "age 21". (b) AMENDMENTS RELATED TO SECTIONS 103 AND 203 OF THE ACT.— (1) CLARIFICATION OF QUALIFIED PRETIREMENT SURVIVOR ANNUITY IN CASE OF TERMINATED VESTED PARTICIPANT.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Paragraph

(1) of section 417(c) (defining qualified preretirement survivor annuity) is amended by adding at the end thereof the following new sentence:

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100 STAT. 2945

"In the case of an individual who separated from service before the date of such individual's death, subparagraph (A)(ii)(I) shall not apply." (B) AMENDMENT OP ERISA.—Paragraph (1) of section 205(e) of the Employee Retirement Income Security Act of 1974 (defining qualified preretirement survivor annuity) is amended by adding at the end thereof the following new sentence: "In the case of an individual who separated from service before the date of such individual's death, subparagraph (A)(ii)(I) shall not apply." (2) CLARIFICATION OF TRANSFEREE PLAN RULES.— (A) AMENDMENTS OF INTERNAL REVENUE CODE.—

(i) Subclause (III) of section 401(a)(ll)(B)(iii) (relating to plans to which requirements of joint and survivor annuity and preretirement survivor annuity apply) is amended by striking out "indirect transferee' and inserting in lieu thereof "indirect transferee (in a transfer after December 31, 1984)". (ii) Subparagraph (B) of section 401(a)(ll) is amended by adding at the end thereof the following new sentence: "Clause (iii)(III) shall apply only with respect to the transferred assets (and income therefrom) if the plan separately accounts for such assets and any income therefrom.' (B) AMENDMENTS OF ERISA.—

(i) Clause (iii) of section 205(b)(1)(C) of the Employee Retirement Income Security Act of 1974 is amended by striking out "a transferee" and inserting in lieu thereof "a direct or indirect transferee (in a transfer after December 31, 1984)". (ii) Paragraph (1) of section 205(b) of such Act is amended by adding at the end thereof the following new sentence: "Clause (iii) of subparagraph (C) shall apply only with respect to the transferred assets (and income therefrom) if the plan separately accounts for such assets and any income therefrom." (3) CLARIFICATION OF COORDINATION BETWEEN QUALIFIED JOINT AND SURVIVOR ANNUITY AND QUALIFIED PRETIREMENT SURVIVOR ANNUITY.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Clause (i)

of section 401(a)(llXA) is amended by striking out "who retires under the plan" and inserting in lieu thereof "who does not die before the annuity starting date". (B) AMENDMENT OF ERISA.—Paragraph (1) of section 205(a) of the Employee Retirement Income Security Act of 1974 is amended by striking out "who retires under the plan" and inserting in lieu thereof "who does not die before the annuity starting date". (4) REQUIREMENT OF SPOUSAL CONSENT FOR USING PLAN ASSETS AS SECURITY FOR LOANS.— (A) AMENDMENTS OF INTERNAL REVENUE CODE.—

(i) Subparagraph (B) of section 417(a)(l) is amended by striking out pargigraphs (2) and (3)" and inserting in lieu thereof "paragraphs (2), (3), and (4)". (ii) Subsection (a) of section 417 is amended by redesignating paragraphs (4) and (5) as paragraphs (5)

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PUBLIC LAW 99-514—OCT. 22, 1986 and (6), respectively, and by inserting after paragraph (3) the following new paragraph: "(4) REQUIREMENT OF SPOUSAL CONSENT FOR USING PLAN ASSETS AS SECURITY FOR LOANS.—Each plan shall provide that, if section

401(a)(ll) applies to a participant when part or all of the participant's accrued benefit is to be used as security for a loan, no portion of the participant's accrued benefit may be used as security for such loan unless— "(A) the spouse of the participant (if any) consents in I; writing to such use during the 90-day period ending on the date on which the loan is to be so secured, and "(B) requirements comparable to the requirements of paragraph (2) are met with respect to such consent." (iii) Subsection (f) of section 417 is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph: "(5) DISTRIBUTIONS BY REASON OF SECURITY INTERESTS.—If the

use of any participant's accrued benefit (or any portion thereof) as security for a loan meets the requirements of subsection (a)(4), nothing in this section or section 411(a)(ll) shall prevent any distribution required by reason of a failure to comply with the terms of such loan." (B) AMENDMENT OF ERISA.—

(i) Subparagraph (B) of section 205(c)(l) of the Employee Retirement Income Security Act of 1974 is amended by striking out "paragraphs (2) and (3)" and inserting in lieu thereof "paragraphs (2), (3), and (4)". (ii) Subsection (c) of section 205 of such Act is amended by redesignating paragraphs (4), (5), and (6) as paragraphs (5), (6), and (7), respectively, and by inserting after paragraph (3) the following new paragraph: "(4) Each plan shall provide that, if this section applies to a participant when part or all of the participant's accrued benefit is to be used as security for a loan, no portion of the participant's accrued benefit may be used as security for such loan unless— "(A) the spouse of the participant (if any) consents in writing to such use during the 90-day period ending on the date on which the loan is to be so secured, and "(B) requirements comparable to the requirements of paragraph (2) are met with respect to such consent." (iii) Section 205 of such Act is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: "(j) If the use of any participant's accrued benefit (or any portion thereof) as security for a loan meets the requirements of subsection (c)(4), nothing in this section shall prevent any distribution required by reason of a failure to comply with the terms of such loan." _^, ^^,,

^^
 * Hf i

(C) EFFECTIVE DATES.—

(i) The amendments made by this paragraph shall apply with respect to loans made after August 18, 1985. (ii) III the case of any loan which was made on or before August 18, 1985, and which is secured by a portion of the participant's accrued benefit, nothing in the amendments made by sections 103 and 203 of the Retirement Equity Act of 1984 shall prevent any dis-

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tribution required by reason of a failure to comply with the terms of such loan. (iii) For purposes of this subparagraph, any loan which is revised, extended, renewed, or renegotiated after August 18, 1985, shall be treated as made after August 18, 1985. (5) CLARIFICATION OF NOTICE REQUIREMENT FOR INDIVIDUALS WHO BECOME PARTICIPANTS AFTER AGE 35, ETC.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subpara-

graph (B) of section 417(a)(3) (relating to plan to provide written explanations) is amended to read as follows: "(B) EXPLANATION OF QUALIFIED PRETIREMENT SURVIVOR ANNUITY.—

"(i) IN GENERAL.—Each plan shall provide to each participant, within the applicable period with respect to such participant (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A). "(ii) APPLICABLE PERIOD.—For purposes of clause (i),

the term 'applicable period' means, with respect to a participant, whichever of the following periods ends last: "(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35. "(II) A reasonable period after the individual becomes a participant. "(Ill) A reasonable period ending after paragraph (5) ceases to apply to the participant. "(IV) A reasonable period ending after section 401(a)(ll) applies to the participant. "(V) A reasonable period after separation from service in case of a participant who separates before attaining age 3 5. ' (B) AMENDMENT OF ERISA.—Subparagraph (B) of section 205(c)(3) of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(B)(i) Each plan shall provide to each participant, within the applicable period with respect to such participant (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A). "(ii) For purposes of clause (i), the term 'applicable period' means, with respect to a participant, whichever of the following periods ends last: "(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35. "(II) A reasonable period after the individual becomes a participant. "(Ill) A reasonable period ending after paragraph (5) ceases to apply to the participant.

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PUBLIC LAW 9 9 - 5 1 4 - O C T. 22, 1986

"(IV) A reasonable period ending after section 401(a)(ll) applies to the participant. "(V) A reasonable period after separation from service in case of a participant who separates before attaining age 35." (6) SPOUSAL CONSENT FOR CHANGES IN DESIGNATIONS.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subpara-

graph (A) of section 417(a)(2) (relating to requirement that spouse consent to election) is amended to read as follows: "(A)(i) the spouse of the participant consents in writing to such election, (ii) such election designates a beneficiary (or a form of benefits) which may not be changed without ''c spousal consent (or the consent of the spouse expressly permits designations by the participant without any requirement of further consent by the spouse), and (iii) the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or". (B) AMENDMENT OF ERISA.—Subparagraph (A) of section 205(c)(2) of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(A)(i) the spouse of the participant consents in writing to such election, (ii) such election designates a beneficiary (or a form of benefits) which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the participant without any requirement of further consent by the spouse), and (iii) the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or". (C) EFFECTIVE DATE.—The amendments made by this paragraph shall apply to plan years beginning after the date of the enactment of this Act. (7) CLARIFICATION OF NONFORFEITABLE ACCRUED BENEFIT.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subclause

(I) of section 401(a)(ll)(B)(iii) is amended by striking out "the participant's nonforfeitable accrued benefit" and inserting in lieu thereof "the participant's nonforfeitable accrued benefit (reduced by any security interest held by the plan by reason of a loan outstanding to such participant)". (B) AMENDMENT OF ERISA.—Subparagraph (C) of section 205(b)(1) of the Employee Retirement Income Security Act of 1974 is amended by striking out "the participant's nonforfeitable accrued benefit" and inserting in lieu thereof "the participant's nonforfeitable accrued benefit (reduced by any security interest held by the plan by reason of a loan outstanding to such participant)". (8) CLARIFICATION OF DEFINITION OF VESTED PARTICIPANT.— c; i (A) AMENDMENT OF INTERNAL REVENUE CODE.—Paragraph

f n aI

(1) of section 417(f) (defining vested participant) is amended by striking out "the accrued benefit derived from employer contributions" and inserting in lieu thereof "such participant's accrued benefit". (B) AMENDMENT OF ERISA.—Paragraph (1) of section 205(h) of the Employee Retirement Income Security Act of 1974 is amended by striking out "the accrued benefit derived from employer contributions" and inserting in lieu thereof "such participant's accrued benefit".

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(9) CLARIFICATION OF QUALIFIED PRETIREMENT SURVIVOR ANNUITY.— (A) AMENDMENTS OF INTERNAL REVENUE CODE.—

(i) Paragraph (2) of section 417(c) (defining qualified preretirement survivor annuity) is amended by striking out "the account balance of the participant as of the date of death" and inserting in lieu thereof "the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 411(a))". (ii) Subsection (c) of section 417 (defining qualified preretirement survivor annuity) is amended by adding at the end thereof the following new paragraph: "(3) SECURITY INTERESTS TAKEN INTO ACCOUNT.—For purposes of paragraphs (1) and (2), any security interest held by the plan by reason of a loan outstanding to the participant shall be taken into account in determining the amount of the qualified preretirement survivor annuity." (B) AMENDMENTS OF ERISA.—

(i) Paragraph (2) of section 205(e) of the Employee Retirement Income Security Act of 1974 is amended by striking out "the account balance of the participant as of the date of death" and inserting in lieu thereof "the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable accrued benefit". (ii) Subsection (e) of section 205 of the Employee Retirement Income Security Act of 1974 is amended by adding at the end thereof the following new paragraph: "(3) For purposes of paragraphs (1) and (2), any security interest held by the plan by reason of a loan outstanding to the participant shall be taken into account in determining the amount of the qualified preretirement survivor annuity." (10) CLARIFICATION OF REQUIREMENTS FOR SPOUSAL CONSENT.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subsection

(f) of section 417 (as amended by paragraph (4)) is amended by redesignating paragraph (6) as paragraph (7) and by inserting after paragraph (5) the following new paragraph: "(6) REQUIREMENTS FOR CERTAIN SPOUSAL CONSENTS.—No consent of a spouse shall be effective for purposes of subsection (e)(1) or (e)(2) (as the case may be) unless requirements comparable to the requirements for spousal consent to an election under subsection (a)(l)(A) are met." (B) AMENDMENT TO ERISA.—Section 205 of the Employee Retirement Income Security Act of 1974 (as amended by paragraph (4)) is amended by redesignating subsection (k) as subsection (1) and by inserting after subsection (j) the following new subsection: "(k) No consent of a spouse shall be effective for purposes of subsection (g)(1) or (g)(2) (as the case may be) unless requirements comparable to the requirements for spousal consent to an election under subsection (c)(l)(A) are met." (11) CLARIFICATION OF RULE FOR SUBSIDIZED PLANS.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subpara-

graph (A) of section 417(a)(5) (as redesignated by paragraph (4)(A)) is amended by striking out "if the plan and insert71-194 0 - 89 - 38: QL. 3 Part3

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 100 STAT. 2950

PUBLIC LAW 99-514—OCT. 22, 1986 ij^ ing in lieu thereof "if such benefit may not be waived (or another beneficiary selected) and if the plan", (B) AMENDMENT TO ERISA.—Subparagraph (A) of section 205(c)(5) of the Employee Retirement Income Security Act of 1974 (as redesignated by paragraph (4)(B)) is amended by striking out "if the plan' and inserting in lieu thereof "if such benefit may not be waived (or another beneficiary selected) and if the plan". (12) CLARIFICATION OF ANNUITY STARTING DATE.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Paragraph

(2) of section 417(f) (defining annuity starting date) is amended to read as follows: "(2) ANNUITY STARTING DATE.—

"(A) IN GENERAL.—The term 'annuity starting date' ^^ means— "(i) the first day of the first period for which an amount is payable as an annuity, or •-> "(ii) in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit. ^'

"(B) SPECIAL RULE FOR DISABILITY BENEFITS.—For purposes

which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit." (B) AMENDMENT TO ERISA.—Paragraph (2) of section 205(h) of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(2)(A) The term 'annuity starting date' means— "(i) the first day of the first period for which an amount is pavable as an ginnuity, or '(ii) in the case of a benefit not payable in the form of an -;, annuity, the first day on which all events have occurred which entitle the participant to such benefit. "(B) For purposes of subparagraph (A), the first day of the first period for which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit." (13) CLARIFICATION OF PLANS TO WHICH REQUIREMENTS APPLY.— (A) AMENDMENT TO INTERNAL REVENUE CODE.—Subclause
 * of subparagraph (A), the first day of the first period for

(I) of section 401(a)(llXBXiii) is amended by striking out "section 417(a)(2)(A)" and inserting in lieu thereof "section 417(a)(2)". fjt (B) AMENDMENT TO ERISA.—Clause (i) of section 205(b)(l)(C) of the Employee Retirement Income Security Act of 1974 is amended by striking out "subsection (c)(2)(A)' and inserting in lieu thereof "subsection (c)(2)". (14) CERTAIN PLANS DO NOT NEED TO PROVIDE CERTAIN SURVIVOR BENEFITS.— (A) AMENDMENT TO INTERNAL REVENUE CODE.—Paragraph

. (11) of section 401(a) is amended by redesignating subpara' graph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: "(D) SPECIAL RULE WHERE PARTICIPANT AND SPOUSE MARRIED LESS THAN 1 YEAR.—A plan shall not be treated as

failing to meet the requirements of subparagraphs (B)(iii) or

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(C) merely because the plan provides that benefits will not be payable to the surviving spouse of the participant unless the participant and such spouse had been married throughout the 1-year period ending on the earlier of the participant's annuity starting date or the date of the participant's death." (B) AMENDMENT TO ERISA.—Section 20503) of the Employee Retirement Income Security Act of 1974 is amended by adding at the end thereof the following new paragraph: "(3) A plan shall not be treated as failing to meet the requirements of paragraph (1)(C) or (2) merely because the plan provides that benefits will not be payable to the surviving spouse of the participant unless the participant and such spouse had been married throughout the 1-year period ending on the earlier of the participant's annuity starting date or the date of the participant's death." (15) CLERICAL AMENDMENTS.—

(A) Paragraph (1) of section 417(a) is amended by striking out "section 401(a)(ii)" and inserting in lieu thereof "section 401(a)(ll)". (B) Paragraph (1) of section 417(c) is amended by striking out "survivor annuity or the life o f in the matter preceding subparagraph (A) and inserting in lieu thereof "survivor annuity for the life o f. (C) Subparagraph (B) of section 4150t)X2) is amended by striking out "as defined in section 401(a)(llXGXiii)" and inserting in lieu thereof "as defined in section 417". (c) AMENDMENTS RELATED TO SECTIONS 104 AND 204 OF THE ACT.— (1) TREATMENT OF QUALIFIED DOMESTIC RELATIONS ORDERS FOR INDIVIDUALS OTHER THAN SPOUSE OR FORMER SPOUSE.—

(A) IN GENERAL.—Paragraph (9) of section 402(a) (relating to alternate payee under qualified domestic relations order treated as distributee) is amended by striking out "the alternate payee shall be treated" and inserting in lieu thereof "any alternate payee who is the spouse or former spouse of the participant shall be treated". (B) CONFORMING AMENDMENT.—Section 72(m)(10) (relat-

ing to determination of investment in the contract in the case of qualified domestic relations orders) is amended by inserting "who is the spouse or former spouse of the participant" after "alternate payee". (C) EFFECTIVE DATE.—The amendments made by this paragraph shall apply to payments made after the date of the enactment of this Act. (2) PROCEDURES FOR PERIOD DURING WHICH DETERMINATION IS BEING MADE.— (A) AMENDMENTS OF THE INTERNAL REVENUE CODE.—

(i) Subparagraph (A) of section 414(p)(7) (relating to procedures for period during which determination is being made) is amended by striking out "shall segregate in a separate account in the plan or in an escrow account the amounts" and inserting in lieu thereof "shall separately account for the amounts (hereinafter in this paragraph referred to as the 'segregated amounts')".

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PUBLIC LAW 99-514—OCT. 22, 1986

I

(ii) Subparagraph (B) of section 414(p)(7) (relating to payment to alternate payee if order is determined to be qualified domestic relations order) is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in subparagraph (E)", and ' " (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iii) Subparagraph (C) of section 414(p)(7) is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in subparagraph (E)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iv) Subparagraph (D) of section 414(p)(7) is amended by striking out "the 18-month period" and inserting in lieu thereof "the 18-month period described in subparagraph (E)". (v) Paragraph (7) of section 414(p) is amended by adding at the end thereof the following new subparagraph: "(E) DETERMINATION OF 18-MONTH PERIOD.—For purposes

of this paragraph, the 18-month period described in this subparagraph is the 18-month period beginning with the date on which the first payment would be required to be made under the domestic relations order." (B) AMENDMENTS OF ERISA.—

(i) Clause (i) of section 206(d)(3)(H) of the Employee Retirement Income Security Act of 1974 is amended by striking out "shall segregate in a separate account in the plan or in an escrow account the amounts" and inserting in lieu thereof "shall separately account for the amounts (hereinafter in this subparagraph referred to as the 'segregated amounts')". (ii) Clause (ii) of section 206(d)(3)(H) of such Act is amended— (I) by striking out "18 months" and inserting in lieu thereof "the 18-month period described in clause (v)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". ^ (iii) Clause (iii) of section 206(d)(3)(H) of such Act is •- amended— (I) by striking out "18 months" and inserting in c' •'; lieu thereof "the 18-month period described in clause (v)", and (II) by striking out "plus any interest" and inserting in lieu thereof "including any interest". (iv) Clause (iv) of section 206(d)(3)(H) of such Act is amended by striking out "the 18-month period" and inserting in lieu thereof "the 18-month period described in clause (v)". (v) Subparagraph (H) of section 206(d)(3) of such Act {K is amended by adding at the end thereof the following new clause:

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100 STAT. 2953

"(v) For purposes of this subparagraph, the 18-month period described in this clause is the 18-month period beginning with the date on which the first payment would be required to be made under the domestic relations order." (3) COORDINATION WITH QUALIFIED PLAN REQUIREMENTS.—Sec-

tion 401 is amended by redesignating the subsection relating to cross references as subsection (n) and by inserting after subsection (1) the following new subsection: "(m)

COORDINATION

WITH

QUALIFIED

DOMESTIC

RELATIONS

ORDERS.—The Secretary shall prescribe such rules or regulations as may be necessary to coordinate the requirements of subsection (a)(13)(B) and section 414(p) (and the regulations issued by the Secretary of Labor thereunder) with the other provisions of this chapter." (4) CLARIFICATION OF APPLICATION OF DOMESTIC RELATION PROVISIONS.— (A) AMENDMENT OF INTERNAL REVENUE CODE.—Subsection

(p) of section 414 is amended by redesignating paragraph (9) as paragraph (11) and by inserting after paragraph (8) the following new paragraph: "(9) SUBSECTION NOT TO APPLY TO PLANS TO WHICH SECTION

401 (a) (13) DOES NOT APPLY.—This subsection shall not apply to any plan to which section 401(a)(13) does not apply." (B) AMENDMENT OF ERISA.—Paragraph (3) of section 206(d) of the Employee Retirement Income Security Act of 1974 is amended by redesignating subparagraph (L) as subparagraph (N) and by inserting after subparagraph (K) the following new subparagraph: "(L) This paragraph shall not apply to any plan to which paragraph (1) does not apply." (5) BENEFIT PAYMENTS MADE IN ACCORDANCE WITH QUALIFIED DOMESTIC RELATIONS ORDERS NOT TREATED AS GARNISHMENTS FOR PURPOSES OF CONSUMER CREDIT PROTECTION ACT.—Paragraph (3)

of section 206(d) of the Employee Retirement Income Security Act of 1974 (as amended by paragraph (4)(B)) is further amended by inserting after subparagraph (L) the following new subparagraph: "(M) Payment of benefits by a pension plan in accordance with the applicable requirements of a qualified domestic relations order shall not be treated as garnishment for purposes of section 303(a) of the Consumer Credit Protection Act.". (6) TREATMENT OF CERTAIN SPOUSES.— (A) AMENDMENT OF THE INTERNAL REVENUE CODE.—

Subparagraph (A) of section 414(p)(5) (relating to treatment of former spouse as surviving spouse for purposes of determining survivor benefits) is amended by striking out "sections 401(a)(ll) and 417" and inserting in lieu thereof "sections 401(a)(ll) and 417 (and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)". (B) AMENDMENT OF ERISA.—Clause (i) of section 206(d)(3)(F) of the Employee Retirement Income Security Act of 1974 is amended by striking out "section 205" and inserting in lieu thereof "section 205 (and any spouse of the participant shall not be treated as a spouse of the participant for such purposes)". (7) CLERICAL AMENDMENTS.—

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1146

 100 STAT. 2954

PUBLIC LAW 99-514—OCT. 22, 1986 (A) AMENDMENTS OF INTERNAL REVENUE CODE.—

^'

 * r

(i) Subparagraph (F) of section 402(a)(6) is amended by striking out "paragraph (5)(A)" and inserting in lieu thereof "paragraph (5)". (ii) Clause (i) of section 414(p)(l)(B) is amended by striking out "to a spouse," and inserting in lieu thereof "to a spouse, former spouse,". (iii) Clause (i) of section 414(p)(6)(A) is amended by striking out "any other alternate pavee" and inserting in lieu thereof "each alternate payee. (iv) Subparagraph (B) of section 414(p)(5) is amended by striking out "the surviving spouse" and inserting in lieu thereof "the surviving former spouse". (v) Subsection (p) of section 414 is amended by striking out the last sentence of paragraph (5) and by inserting after paragraph (9) the following new paragraph:

"(10) WAIVER OF CERTAIN DISTRIBUTION REQUIREMENTS.—With

respect to the requirements of subsections (a) and (k) of section 401 and section 409(d), a plan shall not be treated as failing to meet such requirements solely by reason of payments to an alternative payee pursuant to a qualified domestic relations order." (vi) Paragraph (4)(A) of section 414(p) is amended— (I) by striking out "In the Case of any payment before a participant has separated from service, a" and inserting in lieu thereof "A", and (II) by inserting "in the case of any payment before a participant has separated from service," before "on or" in clause (i). (vii) Subparagraph (B) of section 414(p)(4) is amended to read as follows: "(B) EARUEST RETIREMENT AGE.—For purposes of this paragraph, the term 'earliest retirement age' means earlier of— "(i) in the date on which the participant is entitled to a distribution under the plan, or "(ii) in the later of— "(I) the date the participant attains age 50, or "(II) the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service." (B) AMENDMENTS OF ERISA.—

(i) Clause (ii) of section 206(d)(3)(F) of the Employee Retirement Income Security Act of 1974 is amended by striking out "the former spouse" and inserting in lieu thereof "the surviving former spouse". (ii) Subclause (I) of section 206(d)(3)(G)(i) of such Act is amended by striking out "any other alternate payee" and inserting in lieu thereof "each alternate payee". (iii) Subparagraph (E) of section 206(d)(3) of such Act is amended— (I) by striking out "In the case of any payment before a participant has separated from service, a" in clause (i) and inserting in lieu thereof "A", and (II) by inserting "in the case of any payment before a participant has separated from service," before "on or" in subclause (I).

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1147

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2955

(iv) Clause (ii) of section 206(d)(3)(E) of such Act is amended to read as follows: "(ii) For purposes of this subparagraph, the term 'earliest retirement age' means the earlier of— "(I) the date on which the participant is entitled to a distribution under the plan, or "(II) the later of the date of the participant attains age 50 or the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service." (d) AMENDMENTS RELATED TO SECTIONS 105 AND 205 OF THE ACT.— (1) VESTED ACCRUED BENEFIT.— (A) AMENDMENTS TO THE INTERNAL REVENUE CODE.—

(i) Subparagraph (A) of section 411(a)(ll) (relating to restrictions on certain mandatory distributions) is amended to read as follows: "(A) IN GENERAL.—If the present value of any vested accrued benefit exceeds $3,500, a plan meets the requirements of this paragraph only if such plan provides that such benefit may not be immediately distributed without the consent of the participant." (ii) Subsection (a) of section 411 is amended by striking out "paragraphs (1) and (2)" in the matter preceding paragraph (1) and inserting in lieu thereof "paragraphs (1), (2), and (11)". (B) AMENDMENTS TO ERISA.—Paragraph (1) of section 203

of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(1) If the present value of any vested accrued benefit exceeds $3,500, a pension plan shall provide that such benefit may not be immediately distributed without the consent of the participant." (2) DISTRIBUTIONS UNDER SECTION 404 (k).— (A) AMENDMENT TO THE INTERNAL REVENUE CODE.—Sec-

tion 411(a)(ll) is amended by adding at the end thereof the following new subparagraph: "(C) DIVIDEND DISTRIBUTIONS OF ESOPS ARRANGEMENT.—

This paragraph shall not apply to any distribution of dividends to which section 404(k) applies." (B) AMENDMENT TO ERISA.—Section 203(e) of the Employee Retirement Income Security Act of 1974 is amended by adding at the end thereof the following new paragraph: "(3) This subsection shall not apply to any distribution of dividends to which section 404(k) of the Internal Revenue Code of 1954 applies." (e) AMENDMENTS RELATED TO SECTION 207 OF THE ACT.—

(1) Paragraph (1) of section 402(f) (relating to written explanation to recipients of distributions eligible for rollover treatment) is amended by striking out "qualifying rollover distribution" and inserting in lieu thereof "eligible rollover distribution". (2) Paragraph (2) of section 402(f) is amended to read as follows: "(2) DEFINITIONS.—For purposes of this subsection— "(A) ELIGIBLE ROLLOVER DISTRIBUTION.—The term 'eligible rollover distribution' means any distribution any portion of which may be excluded from gross income under subsection (a)(5) of this section or subsection (a)(4) of section 403 if

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1148

 100 STAT. 2956

PUBLIC LAW 99-514—OCT. 22, 1986

-u

f-, transferred to an eligible retirement plan in accordance with the requirements of such subsection. ^. ^"(B) EuGiBLE RETIREMENT PLAN.—The term 'eligible retirement plan' has the meaning given such term by subsection (a)(SXEXiv)." (f) AMENDMENT RELATED TO SECTION 301 OF THE ACT.— (1) SPECIAL RULE FOR ESOPS.— (A) AMENDMENT TO THE INTERNAL REVENUE CODE.—Sec-

tion 411(d)(6) is amended by adding at the end thereof the following new subparagraph: '•"''^'"(C) SPECIAL RULE FOR ESOPS.—For purposes of this paragraph, any— "(i) tax credit employee stock ownership plan (as •' defined in section 409(a)), or "(ii) employee stock ownership plan (as defined in section 4975(e)(7)), " shall not be treated as failing to meet the requirements of this paragraph merely because it modifies distribution options in a nondiscriminatory manner." fi'. ifA (g) AMENDMENT TO ERISA.—Section 204(g) of the Employee Retirement Income Security Act of 1974 is ' ' amended by adding at the end thereof the following new paragraph: "(3)Forpurposesof this subsection, any— "(A) tax credit employee stock ownership plan (as defined in, section 409(a) of the Internal Revenue C!ode of 1954), or "(B) employee stock ownership plan (as defineid in section 4975(e)(7) of such Code), shall not be treated as failing to meet the requirements of this subsection merely because it modifies distribution options in a nondiscriminatory manner." (2) CLERICAL AMENDMENT.—Paragraph (1) of section 204(g) of the Employee Retirement Income Security Act of 1974 is amended by striking out "section 302(c)(8)" and inserting in lieu thereof "section 302(c)(8) or 4281". (g) AMENDMENT RELATED TO SECTION 302 OF THE ACT.—Paragraph

(2) of section 3020t>) of the Retirement Equity Act of 1984 is amended by striking out "Jgmuary 1, 1987" and inserting in lieu thereof "July 1, 1988". (h) AMENDMENTS RELATED TO SECTION 303 OF THE ACT.—

^5t

(I)(A) Subsection (c) of section 303 of the Retirement Equity Act of 1984 (relating to transitional rule for requirement of joint and survivor annuity and preretirement survivor annuity) is amended by adding at the end thereof the following new paragraph: "(4) EUMINATION OF DOUBLE DEATH BENEFITS.—

"(A) IN GENERAL.—In the case of a participant described t:: in paragraph (2), death benefits (other than a qualified joint and survivor annuity or a qualified preretirement survivor 3 s bi»»"t annuity) payable to any beneficiary shall be reduced by the amount payable to the surviving spouse of such participant by reason of paragraph (2). The reduction under the preced.' ing sentence shall be made on the basis of the respective present values {as of the date of the participant's death) of ,'\ r { such death benefits and the amount so payable to the 1 surviving spouse.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1149

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2957

"(B) SPOUSE MAY WAIVE PROVISIONS OF PARAGRAPH (2).—In the case of any participant described in paragraph (2), the surviving spouse of such participant may waive the provisions of paragraph (2). Such waiver shall be made on or before the close of the second plan year to which the amendments made by section 103 of this Act apply. Such a waiver shall not be treated as a transfer of property for purposes of chapter 12 of the Internal Revenue Code of 1954 and shall not be treated as an assignment or alienation for purposes of section 401(a)(13) of the Internal Revenue Code of 1954 or section 206(d) of the Employee Retirement Income Security Act of 1974." (B) Section 2503 is amended by adding at the end thereof the following new subsection: "(0 WAIVER OF CERTAIN PENSION RIGHTS.—If any individual waives, before the death of a participant, any survivor benefit, or right to such benefit, under section 401(a)(ll) or 417, such waiver shall not be treated as a transfer of property by gift for purposes of this chapter." (2) Subparagraph (A) of section 303(e)(2) of the Retirement Equity Act of 1984 (relating to treatment of certain participants who perform services on or after January 1, 1976) is amended by striking out "in the firs-t plan year" and inserting in lieu thereof "in any plan year". (3) Paragraph (2) of section 303(c) of the Retirement Equity Act is amended by adding at the end thereof the following new sentence: "In the case of a profit-sharing or stock bonus plan to which this paragraph applies, the plan shall be treated as meeting the requirements of the amendments made by sections 103 and 203 with respect to any participant if the plan made a distribution in a form other than a life annuity to the surviving spouse of the participant of such participant's nonforfeitable benefit." (i) TECHNICAL AMENDMENT TO SECTION 408(d) OF ERISA,— (1) Subsection (d) of section 408 of the Employee Retirement Income Security Act of 1974 is amended by striking out "(a),". (2) The amendment made by pargigraph (1) shall apply to transactions after the date of the enactment of this Act. (j) EFFECTIVE DATE.—Except as otherwise provided in this section, any amendment made by this section shall take effect as if included in the provision of the Retirement Equity Act of 1984 to which such amendment relates. CHAPTER 3—AMENDMENT RELATED TO THE CHILD SUPPORT ENFORCEMENT AMENDMENTS OF 1984 SEC. 1899. AMENDMENT RELATED TO THE CHILD SUPPORT ENFORCEMENT AMENDMENTS OF 1984.

(a) IN GENERAL.—Section 457(b)(3) of the Social Security Act is amended by inserting "or administrative" after "court". (b) EFFECTIVE DATE.—The amendment made by this section shall become effective on the date of the enactment of this Act

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1150

 100 STAT. 2958

PUBLIC LAW 99-514—OCT. 22, 1986

CHAPTER 4—MISCELLANEOUS AMENDMENTS CORRECTING ERRORS OF SPELLING, PUNCTUATION, ETC. SEC. 1899A. MISCELLANEOUS AMENDMENTS CORRECTING ERRORS OF SPELLING, PUNCTUATION, ETC.

(1) Paragraph (4) of section 25(f) is amended by striking out "insure" and inserting in lieu thereof "ensure". (2) Subparagraph (A) of section 103(h)(2) (relating to prohibition of discrimination) is amended by striking out "guaranted" and inserting in lieu thereof "guaranteed". (3) Subparagraph (B) of section 103(m)(3) (relating to exceptions) is amended by striking out "section 608(6)(A)" and inserting in lieu thereof "section 608(a)(6)(A)". (4) Paragraph (4) of section 103(p) is amended by striking out "October" and all that follows and inserting in lieu thereof "October 27, 1949 (48 U.S.C. 1403)." (5) Clause (i) of section 132(h)(3)(B) (defining qualified automobile demonstration use) is amended by striking out "such use in" and inserting in lieu thereof "such use is". (6) Paragraph (6) of section 172(d) is amended by inserting "MODIFICATIONS RELATED TO REAL ESTATE INVESTMENT TRUSTS.—" after "(6)". (7) Clause (i) of section 338(h)(3)(C) is amended by striking out "subparagraph (A) and (B)" and inserting in lieu thereof "subparagraphs (A) and (B)". (8) Paragraph (12) of section 341(e) is amended by striking out "1245(a).—" in the heading and inserting in lieu thereof "1245(a), ETC.—".

(9) Clause (iii) of section 374(e)(1)(A) is amended by striking out "Court of Claims" and inserting in lieu thereof "United States Claims Court". (10) Paragraph (22) of section 401(a) is amended by striking out " i f and inserting in lieu thereof "If. (11) Subsection (d) of section 409 is amended by striking out "participants's" and inserting in lieu thereof "participant's". (12) Subparagraph (B) of section 414(p)(3) is amended by striking out the comma after "benefits". (13) Subsection (k) of section 415 is amended to read as follows: "(k) DEFINITIONS OF DEFINED CONTRIBUTION PLAN AND DEFINED BENEFIT PLAN.—For purposes of this title, the term 'defined con-

tribution plan' or 'defined benefit plan' means a defined contribution plan (within the meaning of section 414(i)) or a defined benefit plan (within the meaning of section 414(j)), whichever applies, which is— "(1) a plan described in section 401(a) which includes a trust which is exempt from tax under section 501(a), ' ij "(2) an annuity plan described in section 403(a), "(3) an annuity contract described in section 403(b), ^ *. "(4) an individual retirement account described in section , "(5) an individual retirement annuity described in section " 408(b), or "(6) a simplified employee pension."
 * ' 408(a),

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1151

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2959

(14) Clause (ii) of section 468(d)(2)(B) is amended by striking out "Comprehensive Environmental, Compensation, and Liability Act of 1980" and inserting in lieu thereof "Comprehensive Environmental Response, (Dompensation, and Liability Act of 1980". (15) Clause (i) of section 501(c)(l)(A) is amended by striking out "the date of the enactment of the Tax Reform Act of 1984" and inserting in lieu thereof "July 18, 1984". (16) Paragraph (2) of section 505(c) is amended by striking out "the date of the enactment of the Tax Reform Act of 1984" and inserting in lieu thereof "July 18, 1984". (17) Clause (i) of section 5350t)X5XC) and subparagraph (C) of section 5350t)X8) are each amended by striking out "the date of the enactment of the Tax Reform Act of 1984" and inserting in lieu thereof "July 18, 1984". (18) Subparagraph (B) of section 543(a)(l) is amended by striking out "46 U.S.C." and inserting in lieu thereof "46 U.S.C. App.". (19) The second sentence of section 751(c) is amended by striking out "section 617(f)(2), stock" and inserting in lieu thereof "section 617(D(2)), stock". (20) Subsection (a) of section 844 is amended by striking our "prior law),, unused loss" and inserting in lieu thereof "prior law), unused loss". (21) Paragraph (2) of section 864(c) is amended by striking out "section 871(h) section 881(a)" and inserting in lieu thereof "section 871(h), section 881(a)". (22) Subparagraph (A) of section 8810t)X2) is amended by striking out "Paragraph" and inserting in lieu thereof "paragraph". (23) Subparagraph (C) of section 881(c)(3) is amended by striking out "section 864(d)(4)." and inserting in lieu thereof "section 864(d)(4))." (24) The paragraph heading of section 904(d)(l) is amended to read as follows: "(1) IN GENERAL.—".

(25) Paragraphs (23), (24), (25), and (26) of section 1016(a) are each amended by striking out the comma at the end thereof and inserting in lieu thereof a semicolon. (26) Subsection (c) of section 1042 is amended by striking out "this section.—" in the material preceding paragraph (1) and inserting in lieu thereof "this section—"

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1152

 100 STAT. 2960

PUBLIC LAW 99-514—OCT. 22, 1986

(27) Paragraphs (1) and (2) of section 1060 are each amended by striking out "46 U.S.C." and inserting in heu thereof "46 U.S.C. App.". (28) Subsection (e) of section 1276 is amended by striking out "the date of the enactment of this section" and inserting in lieu thereof "July 18, 1984". (29) Subparagraph (C) of section 12770a)(l) is amended by striking out "this paragaph" and inserting in lieu thereof "this paragraph". (30) The heading for subparagraph (C) of section 1277(b)(2) is amended by striking out "PARAGRAPH i.—" and inserting in lieu thereof "PARAGRAPH (l).—". (31) Subsection (d) of section 1277 is amended by striking out "the date of the enactment of this section" and inserting in lieu thereof "July 18, 1984". (32) Paragraph (4) of section 1278(a) is amended by striking out "means o f and inserting in lieu thereof "means". (33) Paragraph (1) of section 1371(e) is amended by inserting "(within the meaning of section 1368(e))" after "accumulated adjustments account". (34) Paragraph (2) of section 1371(e) is amended by striking out "(within the meaning of section 1368(e))". (35) Paragraph (2)(A) of section 1504(c) is amended by striking out "subsection (b)(2) includes" and inserting in lieu thereof "subsection 03)(2)) includes". (36) Subsection (c) of section 1551 is amended by striking out "section 2690))" and inserting in lieu thereof "section 269(c)". (37) Subsection (d) of section 2210 is amended by striking out "may prescibe" and inserting in lieu thereof "may prescribe". (38) Clause (ii) of section 3121(v)(2)(A) is amended by striking out "forefeiture" and inserting in lieu thereof "forfeiture". (39) The first sentence of paragraph (1) of section 3121(w) is amended by striking out "chapter 21 of this Code" and inserting in lieu thereof "this chapter". (40) Paragraph (2) of section 3121(w) is amended by striking out "the date of the enactment of this subsection" and inserting in lieu thereof"Julyl8, 1984". (41) Subsection (e) of section 3231 is amended by redesignating the paragraph (6) added by Public Law 98-612 as paragraph (7). (42) Paragraph (1) of section 3301 is amended by striking out "unemployed" and inserting in lieu thereof "unemployment". (43) Clause (iii) of section 3304(a)(6)(A) is amended by striking out "and" at the end thereof.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1153

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2961

(44) Subparagraph (A) of section 330603X2) is amended by striking out "workman's compensation" and inserting in lieu thereof "workmen's compensation'. (45) Paragraph (13) of section 33060b) is amended by striking out the comma at the end thereof and inserting in heu thereof a semicolon. (46) The heading for paragraph (6) of section 34060)) is amended by striking out "6041 (A)(a)" and inserting in lieu thereof "604lA(a)'. (47) Paragraph (1) of section 4051(d) is amended by striking out "the date of the enactment of the Tax Reform Act of 1984" and inserting in lieu thereof "July 18, 1984". (48) Clause (ii) of section 4161(b)(l)(B) is amended by striking out the period at the end thereof and inserting in lieu thereof a comma. (49) Section 4227 is amended to read as follows: "SEC. 4227. CROSS REFERENCE. "For exception for a sale to an Indian tribal government (or its subdivi' '' '^-i-' sion) for the exclusive use of an Indian tribal government (or its subdivision), see section 7871."

(50) The heading for paragraph (1) of section 4961(c) is amended by striking out "COURT OF CLAIMS" and inserting in lieu thereof "UNITED STATES CLAIMS COURT".

(51) The second sentence of subsection (d) of section 4975 is amended by striking out "and (12) shall not" and inserting in lieu thereof "and (12)) shall not". (52) Subsection (f) of section 6011 is amended by striking out "sections 6012 to 6019, inclusive" and inserting in lieu thereof "subparts B and C". (53) Clause (v) of section 6103(1)(7)(D) is amended by striking out "this Code" and inserting in lieu thereof "this title". (54) Subparagraph (B) of section 6111(d)(l) is amended by striking out "subpargraph" and inserting in lieu thereof "subparagraph". (55) Paragraph (1) of section 64270)) is amended by striking out "provided in paragraph (2)" and inserting in lieu thereof "otherwise provided in this subsection". (56) Paragraph (1) of section 6427(g) is amended by striking out "anount" and inserting in lieu thereof "amount". (57) The heading for section 6660 is amended by striking out "THE ESTATE" and inserting in lieu thereof "ESTATE". (58) Subparagraph (B) of section 7422(g)(l) is amended by striking out "section 4962" and inserting in lieu thereof "section 4963".

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1154

 100 STAT. 2962

PUBLIC LAW 99-514—OCT. 22, 1986

(59) Paragraph (1) of section 7476(c) is amended by striking out "plan,, or" and inserting in lieu thereof "plan, or". (60) Subparagraph (E) of section 7482(b)(l) is amended by striking out "partnership," and inserting in lieu thereof "partnership.". (61) Subsection (i) of section 7611 is amended— (A) by redesignating subparagraphs (A), (B), (C), (D), and (E) as ' paragraphs (1), (2), (3), (4), and (5), respectively. (B) by striking out "etc)," in paragraph (3) (sis so redesignated) ' and inserting in lieu thereof "etc.),", and ^" (C) by striking out "the title" in paragraph (5) (as so redesignated) and inserting in lieu thereof "the title". (62) Paragraph (1) of section 7611(a) is amended by striking out all that follows subparagraph (A) and inserting in lieu thereof the following: "(B) the notice requirements of paragraph (3), have been met." (63) Clause (i) of section 7701(b)(4)(E) is amended by striking out "preceding" and inserting in lieu thereof "preceding". (64) Paragraph (5) of section 7701(e) is amended by striking out "section 168(CX2XF))" and inserting in lieu thereof "section i68(c)(2)(F))". (65) Subparagraph (F) of section 7871(a)(6) is amended by striking out the period at the end thereof and inserting in lieu thereof "; and". (66) Paragraph (2) of section 1010?) of the Tax Reform Act of 1984 is amended by inserting "(as such paragraphs (4) and (5) are amended by this section and section 102)" after "(4), and (5)". (67) Subparagraph (C) of section 102(e)(3) of the Tax Reform Act of 1984 is amended by striking out "paragraph (7)(A) (including the heading)" and inserting in lieu thereof "paragraphs (6)(B) and (7)(A) (including any headings)". (68) Paragraph (1) of section 127(b) of the Tax Reform Act of 1984 is amended by inserting "(as amended by section 128)" after "subsection (c)". (69) Subparagraph (A) of section 221(d)(2) of the Tax Reform Act of 1984 is amended by striking out "rapid that" and inserting in lieu thereof "rapid than".

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1155

 PUBLIC LAW 99-514—OCT. 22, 1986

100 STAT. 2963

(70) The item relating to tax credit employee stock ownership plans in the table of sections for subpart A of part I of subchapter D of chapter 1 is amended to read as follows: "Sec. 409. Qualifications for tax credit employee stock ownership plans."

(71) The table of sections for subpart C of part II of subchapter E of chapter 1 is amended in the item relating to section 467 by inserting "the" before "use". (72) The table of subparts for part V of subchapter P of chapter 1 is amended by inserting "on bonds" after "discount" in the item relating to subpart B. (73) The table of sections for subchapter B of chapter 3 is amended by striking out the item relating to section 1461 and inserting in lieu thereof the following: "Sec. 1461. Liability for withheld tax."

(74) The table of sections for subchapter G of chapter 32 is amended by striking out "references" in the item relating to section 4227 and inserting in lieu thereof "reference". (75) The table of sections for chapter 43 is amended by— (A) inserting "section" before "403(b)" in the item relating to section 4973, and (B) striking out "and allocations" in the item relating to section 4978. Approved October 22, 1986.

LEGISLATIVE HISTORY—H.R. 3838: HOUSE REPORTS: No. 99-426 (Comm. on Ways and Means) and No. 99-841 (Comm. of C!onference). SENATE REPORTS: No. 99-313 (Comm. on Finance). CONGRESSIONAL RECORD: Vol. 131 (1985): Dec. 17, considered and passed House. Vol. 132 (1986): June 4, 9-13, 16-24, considered and passed Senate, amended. Sept. 25, House agreed to conference report. Sept 26, 27, Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 22 (1986): Oct. 22, Presidential remarks.

''

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1156

 100 STAT. 2964

PUBLIC LAW 99-515—OCT. 22, 1986

Public Law 99-515 99th Congress .

, = '' An Act

—

' — [H.R. 1593]

' '

•;: ^^tfcf ' '

To direct the Secretary of the Interior to release on behalf of the United States certain restrictions in a previous conveyance of land to the town of Jerome, Arizona.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) the Secretary of the Interior shall release, by quit-claim deed or other good and sufficient instrument, on behalf of the United States, with respect to the land described in subsection (b) which was conveyed by the United States to the town of Jerome, Arizona, by a patent numbered 497894, all conditions on such patent which required that such land be used for cemetery or park purposes. (b) The land referred to in subsection (a) which was conveyed to the town of Jerome, Arizona, on November 8, 1915, by a patent numbered 497894, is all of the southeast quarter of the southeast quarter of section 30, township 16 north, range 3 east of the Gila and Salt River meridian, Arizona, containing forty acres. Approved October 22, 1986.

LEGISLATIVE HISTORY—H.R. 1593: HOUSE REPORTS: No. 99-345 (Comm. on Interior and Insular Affairs). SENATE REPORTS: No. 99-342 (Comm. on Energy and Natural Resources). CONGRESSIONAL RECORD: Vol. 131 (1985): Nov. 4, considered and passed House. Vol. 132 (1986): Oct. 8, considered and passed Senate, amended. Oct. 10, House concurred in Senate amendment.

'*

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1157

 PUBLIC LAW 99-516—OCT. 22, 1986

100 STAT. 2965

Public Law 99-516 99th Congress An Act To amend the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979 to authorize appropriations for Hscal year 1987, and for other purposes.

Oct. 22, 1986 [H.R. 2092]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. NATURAL GAS PIPELINE SAFETY AUTHORIZATION.

(a) IN GENERAL.—Section 17(a) of the Natural Gas Pipeline Safety Act of 1968 (49 U.S.C. App. 1684(a)) is amended— (1) by striking "and" at the end of paragraph (3); (2) by striking the period at the end of paragraph (4) and inserting "; and"; and (3) by adding at the end the following new paragraph: "(5) $3,200,000 for the fiscal year ending September 30, 1987.". (b) GRANTS.—Section 17(c) of such Act (49 U.S.C. App. 1684(c)) is amended by inserting ", and $5,200,000 for the fiscal year ending September 30, 1987" after "September 30, 1986". SEC. 2. HAZARDOUS LIQUID PIPELINE SAFETY AUTHORIZATION.

Section 214(a) of the Hazardous Liquid Pipeline Safety Act of 1979 (49 U.S.C. App. 2013(a)) is amended— (1) by striking "and" at the end of paragraph (3); (2) by striking the period at the end of paragraph (4) and inserting "; and"; and (3) by adding at the end the following new paragraph: "(5) $800,000 for the fiscal year ending September 30, 1987.". SEC. 3. REPORTING OF SAFETY-RELATED CONDITIONS.

(a) AMENDMENTS TO NATURAL GAS PIPELINE SAFETY ACT OF 1968.— (1) REPORTING REQUIREMENT.—Section 3(a) of the Natural Gas Pipeline Safety Act of 1968 (49 U.S.C. App. 1672(a)) is amended by adding at the end the following new paragraph: "(3) Not later than 12 months after the date of the enactment of this paragraph, the Secretary shall issue regulations requiring each person who operates pipeline facilities, not including master meters, to report to the Secretary— "(A) any condition that constitutes a hazard to life or property, and (B) any safety-related condition that causes or has caused a significant change or restriction in the operation of pipeline facilities. Reports submitted under this paragraph shall be in writing and shall be received by the Secretary within 5 working days after any representative of a person subject to the reporting requirements of this paragraph first determines that such condition exists. Notice of any such condition shall concurrently be supplied to appropriate State authorities.".

Regulations.

State and local governments.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1158

 100 STAT. 2966

Ante, p. 2965.

Regulations.

State and local governments.

PUBLIC LAW 99-516—OCT. 22, 1986

(2) INSPECTION AND MAINTENANCE PLANS.—Section 13 of such Act (49 U.S.C. App. 1680) is amended by inserting after the fourth sentence the following: "Such plan shall include terms designed to enhance the ability to discover safety-related conditions described in section 3(a)(3)." (b) AMENDMENTS TO HAZARDOUS LIQUID P I P E U N E SAFETY ACT O F 1979.— (1) REPORTING REQUIREMENT.—Section 203(a) of the Hazardous « Liquid Pipeline Safety Act of 1979 (49 U.S.C. App. 2002(a)) is ? amended— (A) by inserting "(1)" after "(a)"; and (B) by adding at the end the following new paragraph: "(2) Not later than 12 months after the date of the enactment of this paragraph, the Secretary shall issue regulations requiring each person who operates pipeline facilities to report to the Secretary— "(A) any condition that constitutes a hazard to life or property, and ,, "(B) any safety-related condition that causes or has caused a significant change or restriction in the operation of pipeline facilities. Reports submitted under this paragraph shall be in writing and shall be received by the Secretary within 5 working days after any representative of a person subject to the reporting requirements of this paragraph first determines that such condition exists. Notice of any such condition shall concurrently be supplied to appropriate State authorities.". (2) INSPECTION AND MAINTENANCE PLANS.—Section 210

Supra.

of

such Act (49 U.S.C. App. 2009) is amended by inserting after the last sentence the following: "Such plans shall include terms • designed to enhance the ability to discover safety-related conditions described in section 203(a)(2)." Approved October 22, 1986.

LEGISLATIVE HISTORY—H.R. 2092: HOUSE REPORTS: No. 99-121, Pt. 1 (Comm. on Public Works and Transportation), Pt. 2 (Comm. on Energy and Commerce), and Pt. 3 (Comm. on the Judiciary). CONGRESSIONAL HECORD, Vol. 13211986): Sept. 16, considered and passed House. Oct. 8, considered and passed Senate.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1159

 SUBJECT INDEX •;'3«'l

Al

Page

A Acadia National Park, ME, boundary establishment 955 Acquired Immune Deflciency Syndrome. See Diseases. Adoption: Immigration and Nationality Act Amendments of 1986 3655 Omnibus Budget Reconciliation Act of 1986 1874 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Tax Reform Act of 1986 2085 Adoption Assistance and Child Welfare Act of 1980, amendments 294 Afghanistan: Anti-Drug Abuse Act of 1986 3207 Omnibus Budget Reconciliation Act of 1986 1874 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Welcoming the Afghan alliance 756 Africa: See also specific countries. Food Security Improvement Act of 1986 45 African National Congress, Comprehensive Anti-Apartheid Act of 1986 1086 Age Discrimination Act of 1975, amendments 329 Age Discrimination in Employment Act of 1967, amendments...l71, 1973, 3342-3344 Age Discrimination in Employment Amendments of 1986 3342 Aged Persons: Alzheimer's Disease and Related Dementias Services Research Act of 1986 3802 Anti-Drug Abuse Act of 1986 3207 Domestic Volunteer Service Act Amendments of 1986 3071 Higher Education Amendments of 1986 1268 Human Services Reauthorization Act of 1986 966 Immigration Reform and Control Act of 1986 3359 Older Americans Act Amendments of 1986 78 Omnibus Budget Reconciliation Act of 1986 1874 Saginaw Chippewa Indian Tribe of Michigan Distribution of Judgment Funds Act 674 State Comprehensive Mental Health Services Plan Act of 1986 3794 Tax Reform Act of 1986 2085

Agricultural Act of 1949, amendments...36, 37, 45-55, 84, 92-95, 1783-34—1783-36, 1783-352, 2563, 3341-34— 3341-36, 3341-355, 3562 Agricultural Adjustment Act of 1938, amendments 3, 85-87, 89-91 Agriculture and Agricultural Commodities: See also specific commodities; Animals. Anti-Drug Abuse Act of 1986 3207 Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 3088 California water projects 3050 Columbia River Gorge National Scenic Area Act 4274 Compact of Free Association, approval 3672 Comprehensive Anti-Apartheid Act of 1986 1086 Consolidated Omnibus Budget Reconciliation Act of 1985 82 Decennial drainage censuses 3046 Emergency Wetlands Resources Act of 1986 3582 Export-Import Bank Act Amendments of 1986 1200 Farmworkers, unemployment tax exemption 3348 Food Security Improvements Act of 1986 45 Futures Trading Act of 1986 3556 Garrison Diversion Unit Reformulation Act of 1986 418 Gila Bend Indian Reservation Lands Replacement Act 1798 Handicapped workers, wage requirements 1229 Higher Education Amendments of 1986 1268 Human Services Reauthorization Act of 1986 966 Immigration Reform and Control Act of 1986 3359 Job Training Partnership Act Amendments of 1986 1261 National Defense Authorization Act for Fiscal Year 1987 3816 Omnibus Budget Reconciliation Act of 1986 1874 Salinity laboratory construction 3347 Tax Reform Act of 1986 2085 Warehouses, product storage 45 Water conveyance systems 3047 Water Resources Development Act of 1986 4082 Air Carrier Access Act of 1986 1080 Air Traffic Controllers, Federal Employees' Retirement System Technical Corrections Act of 1986 3131

NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1160

 A2

SUBJECT INDEX

Aircraft and Air Carriers: Anti-Drug Abuse Act of 1986 3207 Aviation Safety Commission Act of 1986 1783-370,3341-373 Compact of Free Association, approval 3672 Consolidated Omnibus Budget Reconciliation Act of 1985 82 Electronic Communications Privacy Act of 1986 1848 Immigration Reform and Control Act of 1986 3359 Metropolitan Washington Airports Act of 1986 1783-373,3341-376 Airport and Airway Development Act of 1970, amendments 310, 2930 Airports: Aviation Safety Commission Act of 1986 1783-370,3341-373 Iowa, property transfer 2969 Metropolitan Washington Airports Act of 1986 1783-373,3341-376 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Alabama: Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 3088 Electric Consumers Protection Act of 1986 1243 Higher Education Amendments of 1986 1268 S.W. Taylor Memorial Park, designation 4082 Superfund Amendments and Reauthorization Act of 1986 1613 Veterans' Benefits Improvement and Health-Care Authorization Act of 1986 3248 Water Resources Development Act of 1986 4082 Alaska: American Indian, Alaska Native, and Native Hawaiian Cultural Art Development Act 1600 Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 3088 Consolidated Omnibus Budget Reconciliation Act of 1985 82 Domestic Volunteer Service Act Amendments of 1986 3071 Emergency Wetlands Resources Act of 1986 3582 Haida Land Exchange Act of 1986 4303 Higher Education Amendments of 1986 1268 Military Lands Withdrawal Act of 1986 3468 National Defense Authorization Act for Fiscal Year 1987 3816

Omnibus Budget Reconciliation Act of 1986 1874 Recreational Boating Safety Act of 1986 3504 Water Resources Development Act of 1986 4082 Alaska National Interest Lands Conservation Act, amendments...42, 3581 Alaskan Native Corporation, submerged lands and ownership 3581 Albert V. Bryan United States Courthouse, VA, designation 3328 Alcohol and Alcoholic Beverages: See also Drugs and Drug Abuse. Anti-Drug Abuse Act of 1986 3207 Criminal Law and Procedure Technical Amendments Act of 1986 3592 Federal Employees Benefits Improvement Act of 1986 14 National Defense Authorization Act for Fiscal Year 1987 3816 Omnibus Budget Reconciliation Act of 1986 1874 Sexual Abuse Act of 1986 3660 Alcohol and Drug Abuse Amendments of 1986 3207-103 Aliens: Compact of Free Association, approval 3672 Farmworkers, unemployment tax exemption 3348 Firearms Owners' Protection Act 449 Guam, nonimmigrant visitor waiver 837 Higher Education Amendments of 1986 1268 Immigration Marriage Fraud Amendments of 1986 3537 Immigration and Nationality Act Amendments 3655 Immigration Reform and Control Act of 1986 3359 National Defense Authorization Act for Fiscal Year 1987 3816 Nonimmigrant crewmen, classification 1806 Omnibus Budget Reconciliation Act of 1986 1874 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Allegheny Portage Railroad National Historic Site, PA, development ceiling increase 826 Alzheimer's Disease. See Diseases. Alzheimer's Disease and Related Dementias Services Research Act of 1986 3802 American Armored Force Memorial, Washington, DC, establishment 3493 American Folklife Preservation Act, amendments 1212

NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1161

 SUBJECT INDEX

A3

Page

American Indian, Alaska Native, and Agriculture, rural development, and Native Hawaiian Culture and Art related agencies, 1987 1783,3341 Development Act 1600 Commerce, Justice, and State American Samoa: Departments, and the Judiciary, Consolidated Omnibus Budget and related agencies, 1987 1783-39, Reconciliation Act of 1985 82 3341-39 Education of the Handicapped Act Commerce Department, 1987...1783-39, Amendments of 1986 1145 3341-39 Governance 837 Continuing, 1987...1076, 1185, 1189, 1239, Higher Education Amendments of 1783,3341 1986 1268 Defense Department, 1987...1783-83, 3341Protection and Advocacy for Mentally 83 IllIndividualsAct ofl986 478 District of Columbia, 1987...1783-180, 3341Vocational education allotment 761 180 Water Resources Development Act of Energy and water development, 1986 4082 1987 1783-195,3341-195 American University Revenue Bond Executive Office, 1987 1783-315,3341-315 Act of 1985, amendments 4 Foreign assistance 1783-214,3341-214 Amblyomma Variegatum. See Diseases. Interior and related Eigencies, 1987...1783Ammunition. See Arms and Munitions. 243, 3341-243 Amtrak Reauthorization Act of 1985 106 Judiciary, 1987 1783-61,3341-61 Anadromous Fish Conservation Act, amendments 990,3737 Justice Department, 1987... 1783-45,3341-45 Legislative Branch, 1987...1783-287, 3341Anglo-Irish Agreement Support Act of 287 1986 947 Angola, Export-Import Bank Act Military construction, 1987...1783-287, Amendments of 1986 1200 3341-288 Animals: Omnibus drug 1783-353,3341-356 Anti-Drug Abuse Act of 1986 3207 Postal service 1783-314,3341-314 Drug Export Amendments Act of State Department, 1987 1783-57,3341-57 1986 3743 Supplemental 5, 59,710 Fish and wildlife programs 3500 Treasury Department, 1987 1783-309, Futures Trading Act of 1986 3556 3341-309 Humpback whales 3514 Arizona: Immigration Reform and Control Act Bankruptcy Judges, United States of 1986 3359 Trustees, and Family Farmer National Defense Authorization Act Bankruptcy Act of 1986 3088 for Fiscal Year 1987 3816 Barry M. Goldwater Air Force Range, Nebraska Wilderness Act of 1985 1802 designation 3468 Pine Ridge National Recreation Area, Carl T. Hayden Veterans' NE, designation 1804 Administration Medical Center, Sea otters 3500 designation 3267 Water conveyance systems 3047 Gila Bend Indian Reservation Lands Water Resources Development Act of Replacement Act 1798 1986 4082 Land conveyance 2964,3520 Anti-Apartheid Act of 1986, Military Lands Withdrawal Act of Comprehensive. See Comprehensive 1986 3468 Anti-Apartheid Act of 1986. National Defense Authorization Act Anti-Drug Abuse Act of 1986 3207 for Fiscal Year 1987 3816 Anti-Kickback Act of 1986 3523 San Carlos Apache Tribe, claim Anti-Kickback Enforcement Act of settlement 1784 1986 3523 Tohono O'odham Tat Momolikot Dam Apartheid. See Comprehensive AntiSettlement Act 1195 Apartheid Act of 1986; South Africa. Arkansas: Apostle Islands National Lakeshore, Arthur V. Ormond Lock and Dam, WI, additional lands 1267 designation 4082 Apparel. See Business and Industry; Bankruptcy Judges, United States Commerce and Trade. Trustees, and Family Farmer Appropriation Acts: [For amendments to previously enacted Bankruptcy Act of 1986 3088 appropriation acts, see specific H.R. Thatcher Lock and Dam, short titles.] designation 4082 NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1162

 A4

SUBJECT INDEX Page

Arkansas—Continued James W. Trimble Lock and Dam, designation Water Resources Development Act of 1986 Wilbur D. Mills Dam, designation Winthrop Rockefeller Lake, designation Arkansas-Mississippi Great River Bridge Construction Compact, consent of Congress Armed Forces: See also Uniformed Services. American Armored Force Memorial, Washington, DC, establishment Black Revolutionary War Patriots Memorial, Washington, DC, establishment Cadet nurse corps, retirement credits Coast Guard Authorization Act of 1986 Columbia River Gorge National Scenic Area Act Commemorative works, federal placement standards Community development and housing insurance programs, extension Compact of Free Association, approval Comprehensive Anti-Apartheid Act of 1986 Consolidated Omnibus Budget Reconciliation Act of 1985 Desert land entrymen, relief provisions Ellison S. Onizuka, posthumous Air Force promotion False Claims Amendments Act of 1986 Federal Employees' Retirement System Technical Corrections Act of 1986 Goldwater-Nichols Department of Defense Reorganization Act of 1986 Higher Education Amendments of 1986 Intelligence Authorization Act for Fiscal Year 1987 Korean War Veterans Memorial, Washington, DC, establishment '' Military personnel accounts, extension Military reservations, fish and wildlife and natural resources management programs Military reserve technicians, competitive status Military Retirement Reform Act of 1986

4082 4082 4082 4082 3146

3493 3144 3535 3545 4274 3650 986 3672 1086 82 3338 3350 3153 3131 992 1268 3190 3226 510 3149 3325 682

National Defense Authorization Act for Fiscal Year 1987 3816 National Guard, recognition of national defense role 413 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Reserve, recognition of national defense role 413 Special Foreign Assistance Act of 1986 3010 Uniformed and Overseas Citizens Absentee Voting Act 924 Water Resources Development Act of 1986 4082 Women in the Armed Forces Memorial, Washington, DC, establishment 3339,3477 Arms Control and Disarmament Act, amendments 3070 Arms Export Control Act, amendments...9, 874, 1783-351, 3341-354, 3962 Arms and Munitions: Armor piercing ammunition, manufacture and sale 920 Arms export proposals 9 Compact of Free Association, approval 3672 Comprehensive Anti-Apartheid Act of 1986 1086 Comprehensive Anti-Apartheid Act of 1986, technical corrections 3515 Firearms Owners' Protection Act 449,767 Military Retirement Reform Act of 1986 682 National Defense Authorization Act for Fiscal Year 1987 3816 Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Army and Navy Union of the United States of America, charter 3446 Arthur R. Marshall Loxahatchee National Wildlife Refuge, FL, designation 3484 Arthur V. Ormond Lock and Dam, AR, designation 4082 Asbestos Hazard Emergency Response Act of 1986 2970 Asbestos School Hazard Abatement Act of 1984, amendments 2988, 2989 Asia:

. j

See also specific countries. Goldwater-Nichols Department of Defense Reorganization Act of 1986 992 Astronaut Program. See Space. Atlantic Striped Bass Conservation Act, amendments 989, 990 Atlantic Tunas Convention Act of 1975, amendments 3737

NOTK: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1163

 SUBJECT INDEX Page

A5 Page

Atomic Energy Act of 1954, amendments 875-877, 4064, 4066 Atomic Energy Community Act of 1955, amendments 4066 Australia: Drug Export Amendments Act of 1986 3743 National Defense Authorization Act for Fiscal Year 1987 3816 Austria, Drug Export Amendments Act of 1986 3743 Automobiles. See Motor Vehicles. Aviation. See Aircraft and Air Carriers; Airports. Aviation Safety Commission Act of 1986 1783-370, 3341-373 Awards. See Decorations, Medals, Awards.

National Defense Authorization Act for Fiscal Year 1987 3816 Omnibus Budget Reconciliation Act of 1986 1874 Barry Goldwater Scholarship and Excellence in Education Act 4007 Barry M. Goldwater Air Force Range, AZ, designation 3468 Baseball, Human Services Reauthorization Act of 1986 966 Bay of Pigs Invasion, 25th anniversary, commemoration 398 Bayou Sauvage Urban National Wildlife Refuge, LA, establishment 3582 Beans, Food Security Improvements Act of 1986 45 Belgium, Drug Export Amendments B Act of 1986 3743 Bahamas, Anti-Drug Abuse Act of Benjamin S. Rosenthal Post Offlce 1986 3207 Building, NY, designation 3530 Balanced Budget and Emergency Berlin National Fish Hatchery, NH, Deficit Control Act of 1985, property conveyance 3500 amendments 1949 Bermuda, Risk Retention Amendments Ballistic Knife Prohibition Act of of 1986 3170 1986 3207-166 Bicentennial Commission on the Bank Bribery Amendments Act of Constitution, employee status and 1985 779 private contribution limits 3063 Bankruptcy: Omnibus Budget Reconciliation Act of Bicentennial of the Constitution Coins 1986 1874 Act 3315 United States trustee system, Bicycling. See Recreation. temporary delay in repeal 985 Biology. See Science and Technology. Bankruptcy Amendments and Federal Biomass Energy and Alcohol Fuels Judgeship Act of 1984, Act of 1980, amendments...l43, 821, amendments 639,3089 1783-286, 3341-287 Bankruptcy Judges, United States Birds. See Animals. Trustees, and Family Farmer Bankruptcy Act of 1986 3088 Black Consciousness Movement, Comprehensive Anti-Apartheid Act Banks and Banking: of 1986 1086 Anti-Drug Abuse Act of 1986 3207 Black Creek, MS, land acquisition and Colorado River Floodway Protection development 3337 Act 1129 Comprehensive Anti-Apartheid Act of Black Revolutionary War Patriots 1986 1086 Memorial, Washington, DC, Consolidated Omnibus Budget establishment 3144, 3339 Reconciliation Act of 1985 82 Blackstone River National Heritage Education of the Deaf Act of 1986 781 Corridor, MA and RI, Emergency acquisition and net worth establishment 3625 guarantee provisions, extension...902, Blackstone River Valley National 1140 Heritage Corridor Commission, Export-Import Bank Act Amendments establishment 3625 of 1986 1200 Blind Persons. See Handicapped Federal Housing Administration and Persons. Government National Mortgage Boating. See Recreation. Association, additional loans and security commitments 412 Bonds. See Securities. Government Securities Act of 1986 3208 Bretton Woods Agreement Act, amendments 1783-240, 3341-240 Higher Education Amendments of > ' 1986 1268 Bribery. See Law Enforcement and Crime. NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to peiges where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1164

 A#

SUBJECT INDEX Page

Bridges: Arkansas-Mississippi Great River Bridge Construction Compact, consent of Congress Immigration Reform and Control Act of 1986 Water Resources Development Act of 1986 Budget, Federal, Consolidated Omnibus Budget Reconciliation Act of 1985 Buildings and Grounds. See Public Buildings and Grounds. Bulgaria, Intelligence Authorization Act for Fiscal Year 1987 Business and Industry: See also Commerce and Trade. Anti-Drug Abuse Act of 1986 Comprehensive Anti-Apartheid Act of 1986 Conservation Service Reform Act of 1986 Defense Production Act Amendments of 1986 Domestic apparel and textiles industries, quarterly statistics Executive Exchange Program Voluntary Services Act of 1986 Federal Technology Transfer Act of 1986 Firearms, interstate transportation Futures Trading Act of 1986 General Services Administration, audit responsibility Human Services Reauthorization Act of 1986 National Childhood Vaccine Injury Act of 1986 Rehabilitation Act Amendments of 1986 Risk Retention Amendments of 1986 Rural Industrial Assistance Act of 1986 Tax Reform Act of 1986

Cache La Poudre, CO, boundary designations Cadet Nurse Corps, retirement credits California: Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 Central Valley water projects, implementation Consolidated Omnibus Budget Reconciliation Act of 1985 El Portal administrative site, additional leases Fish and wildlife programs, improvements

3146 3359 4082 82

3190 3207 1086 932 1117 1192 964 1785 766 3556 3508 966 3755 1807 3170 923 2085

3330 3535

3088 3050 82 3037 3500

Page

Higher Education Amendments of 1986 1268 Jacob Weinberger Federal Building, designation 1228 Klamath River Basin, fishery resources restoration 3080 Leslie Nelson Shaw, Sr., General Mail Facility of the United States Postal Service, designation 3530 Lower Colorado, water supply 3665 National Defense Authorization Act for Fiscal Year 1987 3816 National Maritime Museum, funding 836 Railroad Right-of-Way Conveyance Validation Act of 1985 3040 Riverside salinity laboratory, construction 3347 Sea otters, relocation 3500 Sequoia National Park, hydroelectric project 641 Southern Pacific Transportation Company and Ernest and Dianna Pritchett, property conveyance 3481 Superfund Amendments and Reauthorization Act of 1986 1613 Veterans' Benefits Improvement and Health-Care Authorization Act of 1986 3248 Water Resources Development Act of 1986 4082 Canada: Comprehensive Anti-Apartheid Act of 1986 1086 Drug Export Amendments Act of 1986 3743 Emergency Wetlands Resources Act of 1986 3582 Garrison Diversion Unit Reformulation Act of 1986 418 R.M.S. Titanic Maritime Memorial Act of 1986 2082 United States Information Agency, museum objects 1217 Water Resources Development Act of 1986 4082 Canoeing. See Recreation. Cape Henry Memorial Cross, VA, land exchange 831 Capitol, U.S. See Public Buildings and Grounds. Career Criminals Amendments Act of 1986 3207-39 Caribbean Basin Economic Recovery Act, amendments 2926 Carl D. Perkins Vocational Education Act, amendments 761 Carl T. Hayden Veterans' Administration Medical Center, AZ, designation 3267

NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1165

 SUBJECT INDEX

A7

Page

Cayman Islands, Risk Retention Consolidated Omnibus Budget Amendments of 1986 3170 Reconciliation Act of 1985 Cemeteries, National. See National Criminal Law and Procedure Parks, Monuments, Etc. Technical Amendments Act of Census, decennial drainage 3046 1986 Central, Western, and South Pacific District of Columbia Judicial Fisheries Development Act, Efficiency and Improvement Act amendments 821, 3737 of 1986 Central America: Domestic Volunteer Service Act See also specific countries; Latin Amendments of 1986 America. Education of the Deaf Act of 1986 Electronic Communications Privacy Education of the Handicapped Act Act of 1986 1848 Amendments of 1986 Central Intelligence Agency Act of Emergency Wetlands Resources Act of 1949, amendments 3194 1986 Central Intelligence Agency Employment Opportunity for Retirement Act of 1964 for Certain Disabled Americans Act Employees, amendments 622-624, 3192 Federal Employees Benefits Central Pacific Railway Company, Improvement Act of 1986 Railroad Right-of-Way Conveyance Federal Employees' Retirement Validation Act of 1985 3040 System Act of 1986 Charles McC. Mathias, Jr. Laboratory Federal Employees' Retirement for Environmental Research, MD, System Technical Corrections Act construction 3488 of 1986 Charles McC. Mathias, Jr., National Handicapped education, allocation Study Center for Trauma and limits Emergency Medical Systems, MD, Health Services Amendments Act of designation 1218 1986 Chemicals: Higher Education Amendments of Anti-Drug Abuse Act of 1986 3207 1986 Comprehensive Anti-Apartheid Act of 1986 1086 Human Services Reauthorization Act Comprehensive Anti-Apartheid Act of of 1986 1986, technical corrections 3515 Immigration and Nationality Act National Defense Authorization Act Amendments of 1986 for Fiscal Year 1987 3816 Immigration Reform and Control Act Superfund Amendments and of 1986 Reauthorization Act of 1986 1613 Indian country, sexual molestation of Cherokee Nation, OK, trust lands 404 a minor Cherokee National Forest, TN 1235 Injury Prevention Act of 1986 Chesapeake and Ohio Canal National Job Training Partnership Act Historical Park, J. Glenn Beall, Amendments of 1986 memorial dedication 1144 National Childhood Vaccine Injury Child Abuse Prevention and Act of 1986 Treatment Act, amendments 903, 906 National Commission to Prevent Child Abuse Victims' Rights Act of Infant Mortality Act of 1986 1986 1783-74,3341-74 National Defense Authorization Act Child Development Associate for Fiscal Year 1987 Scholarship Assistance Act of Omnibus Budget Reconciliation Act of 1985 976 1986 Child Nutrition Act of 1966, amendments...l783-360-1783-369, 3341- Omnibus Diplomatic Security and Antiterrorism Act of 1986 363—3341-372, 4071-4081 Sexual Abuse Act of 1986 Child Nutrition Amendments of 1986 4070 Veterans' Benefits Improvement and Child Sexual Abuse and Pornography Health-Care Authorization Act of Act of 1986 3510 1986 Children and Youth: Anti-Drug Abuse Act of 1986 3207 Children's Challenge Center for Space, congressional support Commemorative structure for understanding, knowledge, Children's Justice Act opportunity and equality, Children's Justice and Assistance Act congressional support 2080 of 1986

82 3592 3228 3071 781 1145 3582 3574 14 514 3131 769 399 1268 966 3655 3359 438 3633 1261 3755 3752 3816 1874 853 3660 3248 3495 903 903

NOTE: Page references are to the beginning peige of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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Page:United States Statutes at Large Volume 100 Part 3.djvu/1166

 SUBJECT INDEX Page

Chilocco Indian School, OK, trust lands 404 Chippewa Indians, funds distribution 805 Cigarettes. See Tobacco and Tobacco Products. Civil Rights. See Discrimination, Prohibition. Civil Service Retirement Spouse Equity Act of 1984, amendments.... 20, 22 Claims: Anti-Drug Abuse Act of 1986 3207 Anti-Kickback Enforcement Act of 1986 3523 Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986 3088 Chippewa Indians, funds distribution 805 Coast Guard Authorization Act of 1986 3545 Compact of Free Association, approval..... 3672 Comprehensive Anti-Apartheid Act of 1986 1086 Conservation and resources management, U.S. fishing rights and authority 3706 Consolidated Omnibus Budget Reconciliation Act of 1985 82 Criminal Justice Act Revision of 1986 3642 District of Columbia Jury System Act 3635 False Claims Amendments Act of 1986 3153 Federal Employees' Retirement System Act of 1986 514 Fort Sumter National Monument Tour Boat Facility, SC, acquisition and development 3532 Gila Bend Indian Reservation Lands Replacement Act 1798 Gila River Pima-Maricopa Indian Community, judgment plan 1241 Haida Land Exchange Act of 1986 4303 Health Care Quality Improvement Act of 1986 3784 Higher Education Amendments of 1986 1268 Houlton Band of Maliseet Indians Supplementary Claims Settlement Act of 1986 3184 Judicial Improvements Act of 1985 633 Legal services, debt recovery 3305 National Childhood Vaccine Injury Act of 1986 3755 National Defense Authorization Act for Fiscal Year 1987 3816 New Mexico, mineral rights and trust lands 3243 Omnibus Budget Reconciliation Act of 1986 1874

Page

Omnibus Diplomatic Security and Antiterrorism Act of 1986 853 Quiet title, statute of limitations, exemption 3351 Saginaw Chippewa Indian Tribe of Michigan Distribution of Judgment Funds Act 674 Superfund Amendments and Reauthorization Act of 1986 1613 Tehran American School Claim Act of 1985 509 Tohono O'odham Tat Momolikot Dam Settlement Act 1195 Water conveyance systems, permanent easements 3047 Water Resources Development Act of 1986 4082 White Earth Reservation Land Settlement Act of 1985 61 ClassiHed Information: Conservation and resources management, U.S. fishing rights and authority 3706 Criminal Law and Procedure Technical Amendments Act of 1986 3592 District of Columbia Judicial Efficiency and Improvement Act of 1986 3228 Education of the Handicapped Act Amendments of 1986 1145 False Claims Amendments Act of 1986 3153 Goldwater-Nichols Department of Defense Reorganization Act of 1986 992 Health Care Quality Improvement Act of 1986 3784 Immigration Reform and Control Act of 1986 3359 Omnibus Budget Reconciliation Act of 1986 1874 Protection and Advocacy for Mentally 111 Individuals Act of 1986 478 Superfund Amendments and Reauthorization Act of 1986 1613 Water Resources Development Act of 1986 4082 Coal. See Energy; Minerals and Mining. Coast and Geodetic Survey Commissioned Offlcers Act of 1948, amendments 701 Coast Guard. See Uniformed Services. Coast Guard Authorization Act of 1986 3545 Coastal Barrier Resources Act, amendments ....329 Coastal Zone Management Act of 1972, amendments 124, 3506

NOTE: Page references are to the beginning page of each law, with the exception of acts being amended or repealed, which cite to pages where they actually appear.

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