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PUBLIC LAW 98-397—AUG. 23, 1984

domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant. "(L) In prescribing regulations under this paragraph, the Secretary shall consult with the Secretary of the Treasury.". (b) CLARIFICATION OF PREEMPTION PROVISION.—Subsection (b) of

Ante, p. 1433.

section 514 (29 U.S.C. 1144(b)) is amended by adding at the end thereof the following new paragraph: "(7) Subsection (a) shall not apply to qualified domestic relations Orders (within the meaning of section 206(d)(3)(B)(i)).". SEC. 105. RESTRICTIONS ON MANDATORY DISTRIBUTIONS.

(a) GENERAL RULE.—Section 203 (29 U.S.C. 1053) is amended by adding at the end thereof the following new subsection: "(e)(1) If the present value of any accrued benefit exceeds $3,500, such benefit shall not be treated as nonforfeitable if the plan provides that the present value of such benefit could be immediately distributed without the consent of the participant. "(2) For purposes of paragraph (1), the present value shall be calculated by using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination.'. (b) CONFORMING AMENDMENT.—Paragraph (1) of section 204(d) (29 U.S.C. 1054(d)(l)) is amended by striking out "$1,750" and inserting in lieu thereof "$3,500". SEC. 106. PARTICIPANT TO BE NOTIFIED THAT BENEFITS MAY BE FORFEITABLE.

Subsection (c) of section 105 (29 U.S.C. 1025(c)) is amended by inserting at the end thereof the following new sentence: "Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.".

TITLE II—AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1954 SEC. 201. AMENDMENT OF 1954 CODE.

Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal 26 USC 1 et seg. Revenue Code of 1954. SEC. 202. MODIFICATIONS OF MINIMUM PARTICIPATION AND VESTING STANDARDS. (a) AGE LIMITATION FOR MINIMUM PARTICIPATION STANDARDS LOWERED FROM AGE 25 TO AGE 21.—

26 USC 410.

(1) IN GENERAL.—Subparagraph (A)(i) of section 410(a)(l) relating to minimum a^e requirement for participation is amended by striking out "25" and inserting in lieu thereof "21". (2) SPECIAL RULE FOR CERTAIN PLANS.—Subparagraph (B)(ii) of section 410(a)(l) (relating to special rules for certain plans) is amended by striking out " '30' for ' 2 5 ' " and inserting in lieu thereof " ' 2 6 ' for ' 2 1 ' ".

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(b) YEARS OF SERVICE AFTER AGE 18 (INSTEAD OF AGE 22.) TAKEN INTO ACCOUNT FOR DETERMINING NONFORFEITABLE PERCENTAGE.—

Subparagraph (A) of section 411(a)(4) (relating to service included in determination of nonforfeitable percentage) is amended by striking out "22" and inserting in lieu thereof "18.

26 USC 4ii.

(c) BREAK IN SERVICE FOR VESTING UNDER DEFINED CONTRIBUTION

PLANS, ETC.—Subparagraph (C) of section 411(a)(6) (relating to 1year break in service under defined contribution plan) is amended— (1) by striking out "I-YEAR BREAK IN SERVICE" in the subpara-

graph heading and inserting in lieu thereof "5 CONSECUTIVE iYEAR BREAKS I N SERVICE",

(2) by striking out "any 1-year break in service" and inserting in lieu thereof "5 consecutive 1-year breaks in service", and (3) by striking out "such break" each place it appears and inserting in lieu thereof "such 5-year period". (d) RULE OF PARITY FOR NONVESTED PARTICIPANTS TO B E APPLIED ONLY IF BREAK IN SERVICE EXCEEDS 5 YEARS.— (1) MINIMUM PARTICIPATION STANDARDS.—Subparagraph (D) of

section 410(a)(5) (relating to breaks in service) is amended to read as follows:

26 USC 410.

"(D) NONVESTED PARTICIPANTS.—

"(i) IN GENERAL.—For purposes of paragraph (1), in the case of a nonvested participant, years of service with the employer or employers maintaining the plan before any period of consecutive 1-year breaks in service shall not be required to be taken into account in computing the period of service if the number of consecutive 1-year breaks in service within such period equals or exceeds the greater of— "(I) 5, or "(II) the aggregate number of years of service before such period, "(ii) YEARS OF SERVICE NOT TAKEN INTO ACCOUNT.—If

any years of service are not required to be taken into account by reason of a period of breaks in service to which clause (i) applies, such years of service shall not be taken into account in applying clause (i) to a subsequent period of breaks in service. "(iii) NONVESTED PARTICIPANT DEFINED.—For purposes of clause (i), the term 'nonvested participant' means a participant who does not have any nonforfeitable right under the plan to an accrued benefit derived from employer contributions.". (2) MINIMUM VESTING STANDARDS.—Subparagraph (D) of sec-

tion 411(a)(6) (relating to breaks in service) is amended to read as follows: "(D) NONVESTED PARTICIPANTS.—

"(i) IN GENERAL.—For purposes of paragraph (4), in the case of a nonvested participant, years of service with the employer or employers maintaining the plan before any period of consecutive 1-year breaks in service shall not be required to be taken into account if the number of consecutive 1-year breaks in service within such period equals or exceeds the greater of— "(I) 5, or "(II) the aggregate number of years of service before such period.

26 USC 4ii.

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 98 STAT. 1438

PUBLIC LAW 98-397—AUG. 23, 1984 "(ii) YEARS OF SERVICE NOT TAKEN INTO ACCOUNT.—If

any years of service are not required to be taken into account by reason of a period of breaks in service to which clause (i) applies, such years of service shall not be taken into account in applying clause (i) to a subsequent period of breaks in service. "(iii) NONVESTED PARTICIPANT DEFINED.—For purposes of clause (i), the term 'nonvested participant' means a participant who does not have any nonforfeitable right under the plan to an accrued benefit derived from employer contributions.",

,,f i:;,.

(e) CERTAIN MATERNITY OR PATERNITY ABSENCES NOT TREATED AS BREAKS IN SERVICE.— (1) MINIMUM PARTICIPATION STANDARDS.—Paragraph (5) of sec-

26 USC 410.

tion 410(a) (relating to breaks in service) is amended by adding at the end thereof the following new subparagraph: "(E) SPECIAL RULE FOR MATERNITY OR PATERNITY ABSENCES.— "(i) GENERAL RULE.—In the case of each individual

who is absent from work for any period— "(I) by reason of the pregnancy of the individual, "(II) by reason of the birth of a child of the individual, "(HI) by reason of the placement of a child with the individual in connection with the adoption of such child by such individual, or "(IV) for purposes of caring for such child for a period beginning immediately following such birth or placement, the plan shall treat as hours of service, solely for purposes of determining under this paragraph whether a 1-year break in service (as defined in section 411(a)(6)(A)) has occurred, the hours described in clause (ii).

26 USC 411.

"(ii)

HOURS TREATED AS HOURS OF SERVICE.—The

hours described in this clause are— "(I) the hours of service which otherwise would normally have been credited to such individual but for such absence, or "(II) in any case in which the plan is unable to determine the hours described in subclause (I), 8 hours of service per day of such absence, except that the total number of hours treated as hours of service under this clause by reason of any such pregnancy or placement shall not exceed 501 hours.

lii.)c J o

"(iii) YEAR TO WHICH HOURS ARE CREDITED.—The

•

hours described in clause (ii) shall be treated as hours of service as provided in this subparagraph— "(I) only in the year in which the absence from work begins, if a participant would be prevented from incurring a 1-year break in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or -i, "(II) in any other case, in the immediately follow•• ' ingyear.

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"(iv) YEAR DEFINED.—For purposes of this subparagraph, the term 'year' means the period used in computations pursuant to paragraph (3). "(v) INFORMATION REQUIRED TO BE FILED.—A plan shall not fail to satisfy the requirements of this subparagraph solely because it provides that no credit will be given pursuant to this subparagraph unless the individual furnishes to the plan administrator such timely information as the plan may reasonably require to establish— "(I) that the absence from work is for reasons referred to in clause (i), and "(II) the number of days for which there was such an absence.". (2) MINIMUM VESTING STANDARDS.—Paragraph (6) of section

26 USC 4ii.

411(a) (relating to breaks in service) is amended by adding at the end thereof the following new subparagraph: "(E) SPECIAL RULE FOR MATERNITY OR PATERNITY ABSENCES.— "(i) GENERAL RULE.—In the case of each individual

who is absent from work for any period— "(I) by reason of the pregnancy of the individual, "(II) by reason of the birth of a child of the individual, "(III) by reason of the placement of a child with the individual in connection with the adoption of such child by such individual, or "(IV) for purposes of caring for such child for a period beginning immediately following such birth or placement, the plan shall treat as hours of service, solely for purposes of determining under this paragraph whether a 1-year break in service has occurred, the hours described in clause (ii).

^.,, "" ' '

"(ii) HOURS TREATED AS HOURS OF SERVICE.—The

hours described in this clause are— "(I) the hours of service which otherwise would normally have been credited to such individual but for such absence, or "(II) in any case in which the plan is unable to determine the hours described in subclause (I), 8 hours of service per day of absence, except that the total number of hours treated as hours of service under this clause by reason of any such pregnancy or placement shall not exceed 501 hours. "(iii) YEAR TO WHICH HOURS ARE CREDITED.—The

hours described in clause (ii) shall be treated as hours of service as provided in this subparagraph— "(I) only in the year in which the absence from work begins, if a participant would be prevented from incurring a 1-year break in service in such year solely because the period of absence is treated as hours of service as provided in clause (i); or "(II) in any other case, in the immediately following year.

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 98 STAT. 1440

PUBLIC LAW 98-397—AUG. 23, 1984 "(iv) YEAR DEFINED.—For purposes of this subparagraph, the term 'year' means the period used in computations pursuant to paragraph (5). "(v) INFORMATION REQUIRED TO BE FILED.—A plan shall not fail to satisfy the requirements of this subparagraph solely because it provides that no credit will be given pursuant to this subparagraph unless the individual furnishes to the plan administrator such timely information as the plan may reasonably require to establish— "(I) that the absence from work is for reasons referred to in clause (i), and "(II) the number of days for which there was such an absence.". (3) ABSENCES DISREGARDED FOR PURPOSES OF ACCRUED BENEFIT

26 USC 411.

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

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

26 USC 401.

Trust.

Post, p. 1441.

26 USC 412.

Post, p. 1441.

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

"(A) IN GENERAL.—In the case of any plan to which this paragraph applies, except as provided in section 417, a trust forming part of such plan shall not constitute a qualified trust under this section unless— "(i) in the case of a vested participant who retires under the plan, the accrued benefit payable to such participant is provided in the form of a qualified joint and survivor annuity, and "(ii) in the case of a vested participant who dies before the annuity starting date and who has a surviving spouse, a qualified preretirement survivor annuity is provided to the surviving spouse of such participant. "(B) PLANS TO WHICH PARAGRAPH APPLIES.—This paragraph shall apply to— "(i) any defined benefit plan, "(ii) any defined contribution plan which is subject to the funding standards of section 412, and "(iii) any participant under any other defined contribution plan unless— "(I) such plan provides that the participant's nonforfeitable accrued benefit is payable in full, on the death of the participant, to the participant's surviving spouse (or, if there is no surviving spouse or the surviving spouse consents in the manner required under section 417(a)(2)(A), to a designated beneficiary).

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"(11) such participant does not elect a payment of benefits in the form of a life annuity, and "(III) with respect to such participant, such plan is not a direct or indirect transferee of a plan which is described in clause (i) or (ii) or to which this clause applied with respect to the participant. J

"(C) EXCEPTION FOR CERTAIN ESOP BENEFITS.—

"(i) IN GENERAL.—In the case of— "(I) a tax credit employee stock ownership plan (as defined in section 409(a)), or "(II) an employee stock ownership plan (as defined in section 4975(e)(7)), subparagraph (A) shall not apply to that portion of the employee's accrued benefit to which the requirements of section 409(h) apply.

Ante, p. 852. 26 USC 4975. Ante, p. 852.

"(ii) NONFORFEITABLE BENEFIT MUST BE PAID IN FULL,

ETC.—In the case of any participant, clause (i) shall apply only if the requirements of subclauses (I), (II), and (III) of subparagraph (B)(iii) are met with respect to such participant.

'

'

"(D) CROSS REFERENCE.—For—

"(i) provisions under which participants may elect to waive the requirements of this paragraph, and "(ii) other definitions and special rules for purposes of this paragraph, see section 417.. (b) DEFINITIONS AND SPECIAL RULES.—Subpart B of part I of subchapter D of chapter 1 is amended by adding at the end thereof the following new section: "SEC. 417. DEFINITIONS AND SPECIAL RULES FOR PURPOSES OF MINIMUM SURVIVOR ANNUITY REQUIREMENTS. "(a) ELECTION TO WAIVE QUALIFIED JOINT AND SURVIVOR ANNUITY OR QUALIFIED PRETIREMENT SURVIVOR ANNUITY.—

"(1) IN GENERAL.—A plan meets the requirements of section 401(a)(ii) only if— "(A) under the plan, each participant— "(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or both), and "(ii) may revoke any such election at any time during the applicable election period, and "(B) the plan meets the requirements of paragraphs (2) and (3) of this subsection. "(2) SPOUSE MUST CONSENT TO ELECTION.—Each plan shall provide that an election under paragraph (IXAXi) shall not take effect unless— "(A) the spouse of the participant consents in writing to such election, and the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or "(B) it is established to the satisfaction of a plan representative that the consent required under subparagraph (A) may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as the Secretary may by regulations prescribe.

26 USC 417.

'

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 98 STAT. 1442

PUBLIC LAW 98-397—AUG. 23, 1984 Any consent by a spouse (or establishment that the consent of a spouse may not be obtained) under the preceding sentence shall De effective only with respect to such spouse. "(3) PLAN TO PROVIDE WRITTEN EXPLANATIONS.— "(A) EXPLANATION OP JOINT AND SURVIVOR ANNUITY.—

Each plan shall provide to each participant, within a reasonable period of time before the annuity starting date (and consistent with such regulations as the Secretary may prescribe), a written explanation of— "(i) the terms and conditions of the qualified joint and survivor annuity, "(ii) the participant's right to make, and the effect of, an election under paragraph (1) to waive the joint and survivor annuity form of benefit, "(iii) the rights of the participant's spouse under paragraph (2), and "(iv) the right to make, and the effect of, a revocation of an election under paragraph (1). Age limitation.

"(B) EXPLANATION OF QUALIFIED PRETIREMENT SURVIVOR

ANNUITY.—Each plan shall provide to each participant, within 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 (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). "(4) SPECIAL RULES WHERE PLAN FULLY SUBSIDIZES COSTS.—

"(A) IN GENERAL.—The requirements of this subsection shall not apply with respect to the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit, as the case may be, if the plan fully subsidizes the costs of such benefit. "(B) DEFINITION.—For purposes of subparagraph (A), a plan fully subsidizes the costs of a benefit if under the plan the failure to waive such benefit by a participant would not result in a decrease in any plan benefits with respect to such participant and would not result in increased contributions from such participant. "(5) APPLICABLE ELECTION PERIOD DEFINED.—For purposes of this subsection, the term 'applicable election period' means— "(A) in the case of an election to waive the qualified joint and survivor annuity form of benefit, the 90-day period ending on the annuity starting date, or "(B) in the case of.an election to waive the qualified preretirement survivor annuity, the period which begins on the first day of the plan year in which the participant attains age 35 and ends on the date of the participant's death. In the Case of a participemt who is separated from service, the applicable election period under subparagraph (B) with respect to benefits accrued before the date of such separation from service shall not begin later than such date. "(b) DEFINITION OF QUALIFIED JOINT AND SURVIVOR ANNUITY.—For

Ante, p. 1440.

purposes of this section and section 401(a)(ll), the term 'qualified joint and survivor annuity' means an annuity—

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98 STAT. 1443

"(1) for the life of the participant with a survivor annuity for the life of the spouse which is not less than 50 percent of (and is not greater than 100 percent of) the amount of the annuity which is payable during the joint lives of the participant and the spouse, and "(2) which is the actuarial equivalent of a single annuity for the life of the participant. Such term also includes any annuity in a form having the effect of an annuity described in the preceding sentence. "(c) DEFINITION OF QUALIFIED PRETIREMENT SURVIVOR ANNU-

ITY.—For purposes of this section and section 401(a)(ll)— Ante, p. 1440. "(1) IN GENERAL.—Except as provided in paragraph (2), the term 'qualified preretirement survivor annuity' means a survivor annuity or the life of the surviving spouse of the participant if— "(A) the payments to the surviving spouse under such annuity are not less than the amounts which would be payable as a survivor annuity under the qualified joint and survivor annuity under the plan (or the actuarim equivalent thereof) if— "(i) in the case of a participant who dies after the date on which the participant attained the earliest retirement age, such participant had retired with an, immediate qualified joint and survivor annuity on the* day before the participant's date of death, or fd» "(ii) in the case of a participant who dies on or before the date on which the participant would have attained the earliest retirement age, such participant had— "(I) separated from service on the date of death, "(II) survived to the earliest retirement age, n "(III) retired with an immediate qualified joint and survivor annuity at the earliest retirement age, and 4 "(IV) died on the day after the day on which such participant would have attained the earliest retireI ment s^e, and "(B) under the plan, the earliest period for which the surviving spouse may receive a pa5niient under such annuity is not later than the month in which the participant would have attained the earliest retirement age under the plan. "(2) SPECIAL RULE FOR DEFINED CONTRIBUTION PLANS.—In the

case of any defined contribution plan or participant described in clause (ii) or (iii) of section 401(a)(llXB), the term 'qualified Ante, p. 1440. preretirement survivor annuity' means an annuity for the life of the surviving spouse the actuarial equivalent of which is not
 * r:• ^i^f^

less than 50 percent of the account balance of the participant as of the date of death. "(d) SURVIVOR ANNUITIES NEED NOT BE PROVIDED IF PARTICIPANT AND SPOUSE MARRIED LESS THAN 1 YEAR.—

 * ij)8i g;

"(1) IN GENERAL.—Except as provided in paragraph (2);, a plan shall not be treated as failing to meet the requirements of section 401(a)(ll) merely because the plan provides that a quali- Ante, p. 1440. fied joint and survivor annuity (or a qualified preretirement survivor annuity) will not be provided unless the participant and spouse had been married throughout the 1-year period ending on the earlier of—

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 98 STAT. 1444

PUBLIC LAW 98-397—AUG. 23, 1984 "(A) the participant's annuity starting date, or "(B) the date of the participant's death. "(2) TREATMENT OF CERTAIN MARRIAGES WITHIN i YEAR OF

ANNUITY STARTING DATE FOR PURPOSES OF QUALIFIED JOINT AND SURVIVOR ANNUITIES.—For purposes of paragraph (1), if— "(A) a participant marries within 1 year before the annuity starting date, and "(B) the participant and the participant's spouse in such marriage have been meirried for at least a 1-year period ending on or before the date of the participant's death, such participant and such spouse shall be treated as having been married throughout the 1-year period ending on the participant's annuity starting date. "(e) RESTRICTIONS ON CASH-OUTS.— "(1) PLAN MAY REQUIRE DISTRIBUTION IF PRESENT VALUE NOT IN

Ante, p. 1440. 26 USC 411.

EXCESS OF $3,500.—A plan may provide that the present value of a qualified joint and survivor annuity or a qugdified preretirement survivor annuity will be immediately distributed if such value does not exceed $3,500. No distribution may be made under the preceding sentence after the annuity starting date unless the participsmt and the spouse of the participant (or where the participsmt has died, the surviving spouse) consents in writing to such distribution. "(2) PLAN MAY DISTRIBUTE BENEFIT IN EXCESS OF $3,500 ONLY WITH CONSENT.—If^ "(A) the present value of the qualified joint and survivor annuity or the qualified preretirement survivor annuity exceeds $3,500, and "(B) the participgmt and the spouse of the participant (or where the participant has died, the surviving spouse) consent in writing to the distribution, the plan may immediately distribute the present value of such annuity. "(3) DETERMINATION OF PRESENT VALUE.—For purposes of paragraphs (1) and (2), the present value of a qualified joint and survivor annuity or a qualified preretirement survivor annuity shall be determined as of the date of the distribution and by using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination. "(f) OTHER DEFINITIONS AND SPECIAL RULES.—For purposes of this section and section 401(a)(ll)— "(1) VESTED PARTICIPANT.—The term 'vested participant' means any participant who has a nonforfeitable right (within the meaning of section 411(a)) to any portion of the accrued benefit derived from employer contributions. "(2) ANNUITY STARTING DATE.—The term 'annuity starting date* means the first day of the first period for which an amount is received as an annuity (whether by reason of retirement or disability). "(3) EARUEST RETIREMENT AGE.—The term 'earliest retirement age' means the earliest date on which, under the plan, the participant could elect to receive retirement benefits. "(4) PLAN MAY TAKE INTO ACCOUNT INCREASED COSTS.—A plan may take into account in any equitable manner (as determined by the Secretary) any increased costs resulting from providing a

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qualified joint or survivor annuity or a qualified preretirement survivor annuity. "(5) CONSULTATION WITH THE SECRETARY OF LABOR.—In prescribing regulations under this section and section 401(a)(ll), the Secretary shall consult with the Secretary of Labor.". (c) CLERICAL AMENDMENT.—The table of sections for subpart B of part I of subchapter D of chapter 1 is amended by adding at the end thereof the following new item:

Ante, p. 1440.

"Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements.". SEC. 204. SPECIAL RULES FOR ASSIGNMENTS IN DIVORCE, ETC., PROCEEDINGS. (a) PROHIBITION AGAINST ASSIGNMENT NOT TO APPLY IN DIVORCE,

ETC., PROCEEDINGS.—Paragraph (13) of section 401(a) (relating to assignment of benefits) is amended— (1) by striking out "(13) A trust" and inserting in lieu thereof the following:

26 USC 401.

"(13) ASSIGNMENT AND ALIENATION.—

"(A) IN GENERAL.—A trust", and

(2) by correcting the margin for such subparagraph (A), and (3) by adding at the end thereof the following new subparagraph: "(B) SPECIAL RULES FOR DOMESTIC RELATIONS ORDERS.—

Subparagraph (A) shall apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, except that subparagraph (A) shall not apply if the order is determined to be a qualified domestic relations order.". (b) QUALIFIED DOMESTIC RELATIONS ORDER DEFINED.—Section 414

Ante, p. 875.

is amended by adding at the end thereof the following new 26 USC 414. subsection: "(p) QUALIFIED DOMESTIC RELATIONS ORDER DEFINED.—For purposes of this subsection and section 401(a)(13)— "(1) IN GENERAL.— "(A) QUALIFIED DOMESTIC RELATIONS ORDER.—The

term 'qualified domestic relations order' means a domestic relations order— "(i) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and "(ii) with respect to which the requirements of paragraphs (2) and (3) are met. "(B) DOMESTIC RELATIONS ORDER.—The term 'domestic relations order' means any judgment, decree, or order (including approval of a property settlement agreement) which— (i) relates to the provision of child support, alimony payments, or marital property rights to a spouse, child, or other dependent of a participant, and "(ii) is made pursuant to a State domestic relations law (including a community property law).

"(2) ORDER MUST CLEARLY SPECIFY CERTAIN FACTS.—A domestic

relations order meets the requirements of this paragraph only if such order clearly specifies—

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 98 STAT. 1446

PUBLIC LAW 98-397—AUG. 23, 1984 "(A) the name and the last known mailing address (if any) of the participant and the name and mailing address of each alternate payee covered by the order, "(B) the amount or percentage of the participant's benefits to be paid by the plan to each such alternate payee, or the manner in which such amount or percentage is to be determined, "(C) the number of payments or period to which such order applies, and "(D) each plan to which such order applies. "(3) ORDER MAY NOT ALTER AMOUNT, FORM, ETC., OF BENEFITS.—

A domestic relations order meets the requirements of this paragraph only if such order— "(A) does not require a plan to provide any type or form of benefit, or any option, not otherwise provided under the plan, "(B) does not require the plan to provide increased benefits, (determined on the basis of actuarial value), and "(C) does not require the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined to be a qualified domestic relations order. "(4) EXCEPTION FOR CERTAIN PAYMENTS MADE AFTER EARUEST RETIREMENT AGE.—

Ante, p. 1441.

26 USC 411.

"(A) IN GENERAL.—In the case of any payment before a participant has separated from service, a domestic relations order shall not be treated as failing to meet the requirements of subparagraph (A) of paragraph (3) solely because such order requires that payment of benefits be made to an alternate payee— "(i) on or after the date on which the participant attains (or would have attained) the earliest retirement age, "(ii) as if the participant had retired on the date on which such payment is to begin under such order (but taking into account only the present value of the benefits actually accrued and not tsddng into account the present value of any employer subsidy for early retirement), and "(iii) in any form in which such benefits may be paid under the plan to the participant (other than in the form of a joint and survivor annuity with respect to the alternate payee and his or her subsequent spouse). For purposes of clause (ii), the interest rate assumption used in determining the present value shall be the interest rate specified in the plan or, if no rate is specified, 5 percent. "(B) EARLIEST RETIREMENT AGE.—For purposes of this paragraph, the term 'earliest retirement age* has the meaning given such term by section 417(fK3), except that in the case of any defined contribution plem, the earliest retirement age shall be the date which is 10 years before the normal retirement age (within the meaning of section 411(a)(8)). "(5) TREATMENT OF FORMER SPOUSE AS SURVIVING SPOUSE FOR PURPOSES OF DETERMINING SURVIVOR BENEFITS.—To the extent

provided in any qualified domestic relations order—

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 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1447

"(A) the former spouse of a participant shall be treated as a surviving spouse of such participant for purposes of sections 401(a)(ll) and 417, and "(B) if married for at least 1 year, the surviving spouse shall be treated as meeting the requirements of section 417(d). A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order. " (6) P L A N PROCEDURES WITH RESPECT TO ORDERS.—

Ante, pp. 1440, I44i. Prohibition. 26 USC 40i.

'*f

•.'.»

"(A) NOTICE AND DETERMINATION BY ADMINISTRATOR.—In

the case of any domestic relations order received by a plan— "(i) the plan administrator shall promptly notify the participant and any other a l t e r n ^ e payee of the receipt of such order and the plan's procedures for determining the qualified status of domestic relations orders, and "(ii) within a reasonable period after receipt of such order, the plan administrator shall determine whether such order is a qualified domestic relations order and notify the participant and each alternate payee of such determination.

-.•>:. *

i > '),.

"(B) PLAN TO ESTABLISH REASONABLE PROCEDURES.—Each

plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. "(7) PROCEDURES FOR PERIOD DURING WHICH DETERMINATION IS BEING MADE.—

"(A) IN GENERAL.—During any period in which the issue of whether a domestic relations order is a qualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administrator shall segregate in a separate account in the plan or in an escrow account the amounts which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order. "(B) PAYMENT TO ALTERNATE PAYEE IF ORDER DETERMINED TO BE QUALIFIED DOMESTIC RELATIONS ORDER,—If within 18

months the order (or modification thereof) is determined to be a qualified domestic relations order, the plan administrator shall pay the segregated amounts (plus any interest thereon) to the person or persons entitled thereto. "(C) PAYMENT TO PLAN PARTICIPANT IN CERTAIN CASES.—If

within 18 months— "(i) it is determined that the order is not a qualified domestic relations order, or "(ii) the issue as to whether such order is a qualified domestic relations order is not resolved, then the plan administrator shall pay the segregated amounts (plus any interest thereon) to the person or persons who would have been entitled to such amounts if there had been no order.

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Page:United States Statutes at Large Volume 98 Part 2.djvu/288

 98 STAT. 1448

PUBLIC LAW 98-397—AUG. 23, 1984 "(D) SUBSEQUENT DETERMINATION OR ORDER TO BE APPLIED

Ante, p. 1445.

PROSPECTIVELY ONLY.—Any determination that an order is a qualified domestic relations order which is made after the close of the 18-month period shall be applied prospectively only. "(8) ALTERNATE PAYEE DEFINED.—The term 'alternate payee' means any spouse, former spouse, child or other dependent of a participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant. "(9) CONSULTATION WITH THE SECRETARY.—In prescribing regulations Under this subsection and section 401(a)(13), the Secretary of Labor shall consult with the Secretary.", (c) TAX TREATMENT OF DIVORCE DISTRIBUTIONS.— (1) ALTERNATE PAYEE MUST INCLUDE BENEFITS IN GROSS

26 USC 402.

INCOME.—Section 402(a) (relating to taxability of beneficiary of trust) is amended by adding at the end thereof the following new paragraph: "(9) ALTERNATE PAYEE UNDER QUALIFIED DOMESTIC RELATIONS

26 USC 72. Ante, p. 1445. 26 USC 72.

ORDER TREATED AS DISTRIBUTEE.—For purposes of subsection (a)(1) and section 72, the alternate payee shall be treated as the distributee of any distribution or payment made to the alternate payee under a qualified domestic relations order (as defined in section 414(p)).". (2) ALLOCATION OF INVESTMENT IN THE CONTRACT.—Subsection

(m) of section 72 (relating to special rules applicable to employee annuities and distributions under employee plans) is amended by adding at the end thereof the following new paragraph: "(10) DETERMINATION OF INVESTMENT IN THE CONTRACT IN THE

Supra.

26 USC 402.

CASE OF QUALIFIED DOMESTIC RELATIONS ORDERS.—Under regulations prescribed by the Secretary, in the case of a distribution or payment made to an alternate payee pursuant to a qualified domestic relations order (as defined in section 414(p)), the investment in the contract as of the date prescribed in such regulations shall be allocated on a pro rata basis between the present value of such distribution or payment and the present value of all other benefits payable with respect to the participant to which such order relates.". (3) ROLLOVER OF DISTRIBUTIONS UNDER QUALIFIED DOMESTIC RELATIONS ORDERS.—Paragraph (6) of section 402(a) (relating to

special rules for rollovers) is amended by adding at the end thereof the following new subparagraph: "(F) QUALIFIED DOMESTIC RELATIONS ORDERS.—If—

"(i) within 1 taxable year of the recipient, the balance to the credit of the recipient by reason of any qualified domestic relations order (within the meaning of section 414(p)) is distributed or paid to the recipient, "(ii) the recipient transfers any portion of the property the recipient receives in such distributions to an eligible retirement plan described in subclause (I) or (II) of paragraph (5)(E)(iv), and "(iii) in the case of a distribution of property other than money, the amount so transferred consists of the property distributed, then the portion of the distribution so transferred shall be treated as a distribution described in paragraph (5)(A).".

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Page:United States Statutes at Large Volume 98 Part 2.djvu/289

 PUBLIC LAW 98-397—AUG. 23, 1984 I

98 STAT. 1449

(4) CLARIFICATION OF ELIGIBILITY OF PARTICIPANT FOR LUMP

SUM TREATMENT.—Paragraph (4) of section 402(e) (relating to tax on lump sum distributions) is amended by adding at the end thereof the following new subparagraph:

26 USC 402.

"(M) BALANCE TO CREDIT OF EMPLOYEE NOT TO INCLUDE AMOUNTS PAYABLE UNDER QUALIFIED DOMESTIC RELATIONS

ORDER.—For purposes of this subsection, subsection (a)(2) of this section, and section 403(a)(2), the balance to the credit of an employee shall not include any amount payable to an alternate payee under a qualified domestic relations order (within the meaning of section 414(p)).". SEC. 205. RESTRICTION ON MANDATORY DISTRIBUTIONS. (a) GENERAL RULE.—Subsection (a) of section 411 (relating to minimum vesting standards) is amended by adding at the end thereof the following new paragraph:

26 USC 403. Ante, p. 1445. 26 USC 4 ii.

"(11) RESTRICTIONS ON CERTAIN MANDATORY DISTRIBUTIONS.—

"(A) IN GENERAL.—If the present value of any accrued benefit exceeds $3,500, such benefit shall not be treated as ? nonforfeitable if the plan provides that the present value of such benefit could be immediately distributed without the consent of the participant. "(B) DETERMINATION OF PRESENT VALUE.—For purposes of subparagraph (A), the present value shall be calculated by J. using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of ^ ^ determining the present value of a lump sum distribution on plan termination.". (b) CONFORMING AMENDMENT.—Subparagraph (B) of section 411(a)(7) (relating to effect of certain distributions) is amended by 26 USC 411. striking out "$1,750" and inserting in lieu thereof "$3,500". SEC. 206. PARTICIPANT TO BE NOTIFIED THAT BENEFITS MAY BE FORFEITABLE. Subsection (e) of section 6057 (relating to individual statement to 26 USC 6Ci57. participants) is amended by adding at the end thereof the following new sentence: "Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant ,| j ^, f«;. dies before a certain date.". SEC. 207. WRITTEN EXPLANATION OF ROLLOVER TREATMENT REQUIRED TO BE GIVEN TO RECIPIENT OF DISTRIBUTIONS ELIGIBLE FOR ROLLOVER TREATMENT. (a) GENERAL RULE.—Section 402 (relating to taxability of benefici- 26 USC 402. ary of employees trusts) is amended by adding at the end thereof the following new subsection: "(f) WRITTEN EXPLANATION TO RECIPIENTS OF DISTRIBUTIONS ELIGIBLE FOR ROLLOVER TREATMENT.—

"(1) IN GENERAL.—The plan administrator of any plan shall, when making a qualifying rollover distribution, provide a written explanation to the recipient— "(A) of the provisions under which such distribution will not be subject to tax if transferred to an eligible retirement • > plan within 60 days after the date on which the recipient received the distribution, and 31-194 - 0 - 86 - 10: QL. 3 Part 2

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Page:United States Statutes at Large Volume 98 Part 2.djvu/290

 98 STAT. 1450

PUBLIC LAW 98-397—AUG. 23, 1984 "(B) if applicable, the provisions of subsections (a)(2) and (e) of this section. "(2) DEFINITIONS.—For purposes of this subsection, the terms 'qualifying rollover distribution' and 'eligible retirement plan* have the respective meanings given such terms by subsection (a)(5)(E).". (b) PENALTY FOR FAILURE TO PROVIDE WRITTEN EXPLANATION.—

Ante, p. 963. 26 USC 6652.

Section 6652 (relating to penalty for failure to file certain information returns, registration statements, etc.) is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection: "(j) FAILURE TO GIVE WRITTEN EXPLANATION TO RECIPIENTS OF CERTAIN QUALIFYING ROLLOVER DISTRIBUTIONS.—In the case of each

Ante, p. 1449.

failure to provide a written explanation as required by section 402(f), at the time prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such written explanation, an amount equal to the $10 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $5,000.".

TITLE III—GENERAL PROVISIONS SEC. 301. TREATMENT OF CERTAIN PLAN AMENDMENTS AND ACTUARIAL ASSUMPTIONS.

26 USC 411.

(a) CERTAIN PLAN AMENDMENTS TREATED AS REDUCING BENEFITS.— (1) AMENDMENT OF INTERNAL REVENUE CODE OF 1954.—Para-

graph (6) of section 411(d) of the Internal Revenue Code of 1954 (relating to accrued benefit not to be decreased by amendment) is amended to read as follows:

"(6) ACCRUED BENEFIT NOT TO BE DECREASED BY AMENDMENT.—

"(A) IN GENERAL.—A plan shall be treated as not satisfying the requirements of this section if the accrued benefit of a participant is decreased by an amendment of the plan, other than an amendment described in section 412(c)(8), or section 4281 of the Employee Retirement Income Security Act of 1974.

26 USC 412. 29 USC 1441.

"(B)

.

TREATMENT OF CERTAIN PLAN AMENDMENTS.—For

purposes of subparagraph (A), a plan amendment which has the effect of^ "(i) eliminating or reducing an early retirement benefit or a retirement-type subsidy (as defined in regulations), or "(ii) eliminating an optional form of benefit, with respect to benefits attributable to service before the amendment shall be treated as reducing accrued benefits. In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a participant who satisfies (either before or after the amendment) the preamendment conditions for the subsidy. The Secretary may by regulations provide that this subparagraph shall not apply to a plan amendment described in clause (ii) (other than a plan amendment having an effect described in clause (i)).".

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Page:United States Statutes at Large Volume 98 Part 2.djvu/291

 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1451

(2) AMENDMENT OF EMPLOYEE RETIREMENT INCOME SECURITY

ACT OF 1974.—Subsection (g) of section 204 of the Employee Retirement Income Security Act of 1974 is amended to read as follows: "(g)(l) The accrued benefit of a participant under a plan may not be decreased by an amendment of the plan, other than an amendment described in section 302(c)(8). "(2) For purposes of paragraph (1), a plan amendment which has the effect of^ "(A) eliminating or reducing an early retirement benefit or a retirement-type subsidy (as defined in regulations), or "(B) eliminating an optional form of benefit, with respect to benefits attributable to service before the amendment shall be treated as reducing accrued benefits. In the case of a retirement-type subsidy, the preceding sentence shall apply only with respect to a participant who satisfies (either before or after the amendment) the preamendment conditions for the subsidy. The Secretary of the Treasury may by regulations provide that this subparagraph shall not apply to a plan amendment described in subparagraph (B) (other than a plan amendment having an effect described in subparagraph (A)).".

29 USC 1054.

29 USC 1082.

^K ^i 4, v i

., c: K '"'"' ,,.

(b) REQUIREMENT THAT ACTUARIAL ASSUMPTIONS B E SPECIFIED.—

Subsection (a) of section 401 of the Internal Revenue Code of 1954 (relating to qualified pension, profit-sharing, and stock bonus plans) is amended by inserting after paragraph (24) the following new paragraph: "(25)

A'

26 USC 401.

REQUIREMENT THAT ACTUARIAL ASSUMPTIONS BE SPECI-

FIED.—A defined benefit plan shall not be treated as providing definitely determinable benefits unless, whenever the amount of any benefit is to be determined on the basis of actuarial assumptions, such assumptions are specified in the plan in a way which precludes employer discretion.". SEC. 302. GENERAL EFFECTIVE DATES. (a) IN GENERAL.—Except as otherwise provided in this section or section 303, the amendments made by this Act shall apply to plan years beginning after December 31, 1984.

'

'"

29 USC 1001 Pogt p 1452

(b) SPECIAL RULE FOR COLLECTIVE BARGAINING AGREEMENTS.—In

the case of a plan maintained pursuant to 1 or more collective ,: qq ^ bargaining agreements between employee representatives and 1 or more employers ratified before the date of the enactment of this Act, except as provided in subsection (d) or section 303, the amendments Post, p. 1452. made by this Act shall not apply to plan years beginning before the earlier of— (1) the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act), or (2) January 1, 1987. For purposes of paragraph (1), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by title I or II shall not be treated as a termination of such collective Ante, pp. 1426, bargaining agreement. 1436. (c) NOTICE REQUIREMENT.—The amendments made by section 207 Ante, p. 1449. shall apply to distributions after December 31, 1984. (d) SPECIAL RULES FOR TREATMENT OF PLAN AMENDMENTS.—

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Page:United States Statutes at Large Volume 98 Part 2.djvu/292

 98 STAT. 1452 Ante, p. 1450.

PUBLIC LAW 98-397—AUG. 23, 1984 (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by section 301 shall apply to plan amendments made after July 30, 1984. (2) SPECIAL RULE FOR COLLECTIVE BARGAINING AGREEMENTS.—

In the case of a plan maintained pursuant to 1 or more collective bargaining agreements entered into before January 1, 1985, .':b-'.n ':P\I?is which are— >.• (A) between employee representatives and 1 or more employers, and g I (B) successor agreements to 1 or more collective bargaining agreements which terminate after July 30, 1984, and before January 1, 1985, Ante, p. 1450. the amendments made by section 301 shall not apply to plan amendments adopted before April 1, 1985, pursuant to such successor agreements (without regard to any modification or reopening after December 31, 1984). 29 USC 1001

SEC. 303. TRANSITIONAL RULES. (a) AMENDMENTS RELATING TO VESTING RULES; BREAKS IN SERVICE; MATERNITY OR PATERNITY LEAVE.— (1) MINIMUM AGE FOR VESTING.—The amendments made by

Ante, pp. 1426, 1436.

29 USC 1052, 1053. 26 USC 410, 411. ''; Supra. Ante, pp. 1426, 1436. 1

A

sections 1020t)) and 202(b) shall apply in the case of participants who have at least 1 hour of service under the plan on or after the first day of the first plan year to which the amendments made by this Act apply. (2) BREAK I N SERVICE RULES.—If, a s of the day before the first day of the first plan year to which the amendments m a d e by this Act apply, section 202(a) or (b) or 203(b) of the Employee Retirement Income Security Act of 1974 or section 410(a) or 411(a) of the Internal Revenue Code of 1954 (as in effect on the ^ay before the date of the e n a c t m e n t of this Act) would not require any service to be t a k e n into account, nothing in the amendments m a d e by subsections (c) and (d) of section 102 of this Act and subsections (c) and (d) of section 202 of this Act shall be construed a s requiring such service to be t a k e n into account under such section 202(a) or (b), 2030)), 410(a), or 411(a); as the case may be. (3) MATERNITY OR PATERNITY LEAVE.—The amendments made by sections 102(e) and 202(e) shall apply in the case of absences from work which begin on or after the first day of the first plan year to which the amendments made by this Act apply. (b) SPECIAL RULE FOR AMENDMENTS RELATING TO MATERNITY OR PATERNITY ABSENCES.—If a plan is administered in a manner which

would meet the amendments made by sections 102(e) and 202(e) (relating to certain maternity or paternity absences not treated as breaks in service), such plan need not be amended to meet such requirements until the earlier of— (1) the date on which such plan is first otherwise amended after the date of the enactment of this Act, or (2) the beginning of the first plan year beginning after December 31, 1986. (c) REQUIREMENT OF JOINT AND SURVIVOR ANNUITY AND PRERE-

!;ir.(<. v;.; "

Ante, pp. 1429, 1440.

TIREMENT SURVIVOR ANNUITY.— (1^ REQUIREMENT THAT PARTICIPANT HAVE AT LEAST i HOUR OF SERVICE OR PAID LEAVE ON OR AFTER DATE OF ENACTMENT.—The

amendments made by sections 103 and 203 shall apply only in the case of participants who have at least 1 hour of service

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 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1453

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

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

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

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

29 USC 1001 note.

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

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Page:United States Statutes at Large Volume 98 Part 2.djvu/294

 98 STAT. 1454

Ante, pp. 1429, 1440.

'•^' '

«f**^

PUBLIC LAW 98-397—AUG. 23, 1984 (A) a participant had at least 1 hour of service in the first plan year beginning on or after January 1, 1976, (B) the amendments made by sections 103 and 203 would not (but for this paragraph) apply to such participant, (C) when such participant separated from service, such participant had at least 10 years of service under the plan and had a nonforfeitable right to all (or any portion) of such participant's accrued benefit derived from employer contributions, and (D) as of the date of the enactment of this Act, such participant's annuity starting date has not occurred and such participant is alive, then such participant may elect to have the qualified preretirement survivor annuity requirements of the amendments made by sections 103 and 203 apply. (3) PERIOD DURING WHICH ELECTION MAY BE MADE.—An election under paragraph (1) or (2) may be made by any participant during the period— (A) beginning on the date of the enactment of this Act, and (B) ending on the earlier of the participant's annuity starting date or the date of the participant's death. (4) REQUIREMENT OP NOTICE.— (A) IN GENERAL.— (i) TIME AND MANNER.—Every
 * j

plan shall give notice of the provisions of this subsection at such time or times and in such manner or manners as the Secretary of the Treasury may prescribe. (ii) PENALTY.—If any plan fails to meet the requirements of clause (i), such plan shall pay a civil penalty ^ ^ mBb K P^^* ^^^ ®^^^ ^^7 during the period beginning with the first day on which such failure occurs and ending on j,,^^nr the day before notice is given by the plan; except that the amount of such penalty imposed on any plan shall not exceed $2,500. 100r DP!J '2 ^^^ RESPONSIBIUTIES OF SECRETARY OF LABOR.—The SecreeJon tary of Labor shall take such steps (by public announcements and otherwise) as may be necessary or appropriate to bring to public attention the provisions of this subsection. 29 USC 1001 SEC. 304. STUDY BY COMPTROLLER GENERAL OF THE UNITED STATES. Women. (&) GENERAL RuLE.—The Comptroller General of the United States shall conduct a detailed study Glased on a reliable scientific sample of t3T)ical pension plans of various designs and sizes) of the effect on women of participation, vesting, funding, integration, survivorship features, and other relevant plan and Federal pension rules. (b) GENERAL ACCOUNTING OFFICE ACCESS TO RECORDS.—For
 * ° *^® Secretary of the Treasury equal to $1 per partici30FI ¥

the

purpose of conducting the study under subsection (a), the Comptroller General, or any of his duly authorized representatives, shall have access to and the right to examine and copy— (1) any pension plan books, documents, papers, records, or other recorded information within the possession or control of ,, the plan administrator or sponsor, or any person providing services to the plan, and

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 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1455

(2) any payroll, employment, or other related records within the possession or control of any employer contributing to or sponsoring a pension plan, that is pertinent to such study. The Comptroller General shall not disclose the identity of any individual or employer in making any information obtained under this subsection available to the public. (c) DEFINITIONS.—For purposes of this section, the terms "pension plan", "administrator", "plan sponsor", and "employer" are defined in section 3 of the Employee Retirement Income Security Act of 1974, as amended. 29 USC lOOia. (d) COOPERATION WITH OTHER FEDERAL AGENCIES.—In conducting the study under subsection (a), the Comptroller General shall consult with the Internal Revenue Service, the Department of Labor, and other interested Federal agencies so as to prevent any duplication of data compilation or analyses. (e) REPORT.—Not later than January 1, 1990, the Comptroller General shall submit a report on the study conducted under this section to the Committee on Ways and Means of the House of Representatives, the Committee on Education and Labor of the House of Representatives, the Committee on Finance of the Senate, the Joint Committee on Taxation. Approved August 23, 1984.
 * - the Committee on Labor and Human Resources of the Senate, and

LEGISLATIVE HISTORY—H.R. 4280: HOUSE REPORTS: No. 98-655, Pt. 1 (Comm. on Education and Labor) and Pt. 2 (Comm. on Ways and Means). SENATE REPORT No. 98-575 (Comm. on Finance). CONGRESSIONAL RECORD, Vol. 130 (1984): May 22, considered and passed House. Aug. 6, considered and passed Senate, amended. Aug. 9, House concurred in Senate amendment. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 20, No. 35 (1984): Aug. 23, Presidential statement.

,/>« U^i.

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 98 STAT. 1456

PUBLIC LAW 98-398—AUG. 24, 1984

Public Law 98-398 98th Congress An Act Aug. 24, 1984 fs74fiT

To establish the Illinois and Michigan Canal National Heritage Corridor in the State 0^ Illinois, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, Illinois and Michigan Canal National Heritage Corridor Act of

1984. Conservation.

TITLE I SHORT TITLE

SEC. 101. This title may be cited as the "Illinois and Michigan Q^nal National Heritage Corridor Act of 1984".

Historic preservation. 16 USC 461 note.

16 USC 461 note.

FINDINGS; PURPOSE

SEC. 102. (a) FINDINGS.—The Congress makes the following findings: (1) An abundance of sites and structures within the corridor defined by the Illinois and Michigan Canal from Chicago, Illinois, to LaSalle-Peru, Illinois, symbolize in physical form the cultural evolution from prehistoric aboriginal tribes living in naturally formed ecosystems through European exploration, nineteenth century settlement, commerce, and industry right up to present-day social patterns and industrial technology. (2) The corridor has become one of the most heavily industrialized regions of the Nation and has potential for further economic expansion and modernization. The area in which the corridor is located is currently experiencing high rates of unemployment and industrial migration. Establishment of the corridor as provided in this Act may provide the stimulus required to retain existing industry and to provide further industrial growth and commercial revitalization. (3) Despite efforts by the State, political subdivisions of the State, volunteer associations, and private business, the cultural, historical, natural, and recreational resources of the corridor have not realized full potential social value and may be lost without assistance from the Federal Government. (b) PURPOSE.—It is the purpose of this title to retain, enhance, and interpret, for the benefit and inspiration of present and future generations, the cultural, historical, natural, recreational, and economic resources of the corridor, where feasible, consistent with industrial and economic growth. '

16 USC 461 note.

DEFINITIONS

SEC. 103. For purposes of this title CD the term "canal" means the Illinois and Michigan Canal, as depicted on the map referred to in section 104(b);

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 PUBLIC LAW 98-398—AUG. 24, 1984

98 STAT. 1457

(2) the term "Commission" means the Illinois and Michigan Canal National Heritage Corridor Commission established in section 105; (3) the term "corridor" means the Illinois and Michigan Canal National Heritage Corridor established in section 104(a); (4) the term "Governor" means the Governor of the State of Illinois; (5) the term "National Park Service report" means the report of the National Park Service, dated November 1981, which contains a conceptual plan and implementation strategies for the corridor; (6) the term "plan" means the goals, objectives, and action statements of the conceptual plan which— (A) is contained in the National Park Service report; and (B) may be modified by the Commission under section 108(h); (7) the term "political subdivision of the State" means any political subdivision of the State of Illinois, any part of which is located in or adjacent to the corridor, including counties, townships, cities, towns, villages, park districts, and forest preserve districts; (8) the term "Secretary" means the Secretary of the Interior; and (9) the term "State" means the State of Illinois. ESTABLISHMENT, BOUNDARIES, AND ADMINISTRATION OF CORRIDOR

SEC. 104. (a) ESTABLISHMENT.—To carry out the purpose of this title, there is established the Illinois and Michigan Canal National Heritage Corridor. (b) BOUNDARIES.—(1) The corridor shall consist of the areas depicted on the map dated May 1983, and numbered IMC-80,000, entitled "Illinois and Michigan Canal National Heritage Corridor". Such map shall be on file and available for public inspection in the offices of the Commission and in the offices of the National Park Service. (2) Upon a request of the Commission signed by not less than twelve members of the Commission, the Secretary may make minor revisions in the boundaries of the corridor. Any such revision shall take effect upon publication by the Secretary in the Federal Register of a revised boundary map. (c) ADMINISTRATION.—The corridor shall be administered in accordance with this Act.

16 USC 461 note

Public availability.

Effective date. Federal Register, publication.

ESTABLISHMENT O F ILLINOIS AND MICHIGAN CANAL NATIONAL HERITAGE CORRIDOR COMMISSION

SEC. 105. There is established a commission to be known as the Illinois and Michigan Canal National Heritage Corridor Commission which shall carry out the duties specified in section 109.

16 USC 461 note.

ORGANIZATION OF COMMISSION

SEC. 106. (a) MEMBERSHIP.—The Commission shall be composed of 16 USC 461 note. nineteen members as follows: (1) The Director of the National Park Service, ex officio, or a delegate.

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 98 STAT. 1458

PUBLIC LAW 98-398—AUG. 24, 1984

(2) Three individuals, nominated by the Governor and appointed by the Secretary, who will represent the interests of State and local government. (3) One member of the board of a forest preserve district, any part of which is located in or adjacent to the corridor, who shall be nominated by the Governor and appointed by the Secretary. Appointments made under this paragraph shall rotate among the three forest preserve districts, parts of which are located in the corridor, in a manner which will ensure fairly equal representation on the Commission for each such district. (4) One member of the county board of each county, any part of which is located in the corridor (other than the county which is represented on the Commission by the member appointed under paragraph (5)), who shall be nominated by the Governor and appointed by the Secretary. (5) Five individuals, nominated by the Governor and appointed by the Secretary, who will represent the interests of history, archaeology, and historic preservation; of recreation; and of conservation. (6) Five individuals, nominated by the Governor and appointed by the Secretary, who will represent the interests of business and industry. The Secretary may request that additional names be submitted for members appointed pursuant to paragraphs (2) through (6). Members appointed under paragraphs (5) and (6) shall be selected with due consideration to equitable geographic distribution. A vacancy in the Commission shall be filled in the manner in which the original & 'f i.:; appointment was made. (b) TERMS.—(1) Except as provided in paragraphs (2) and (3), members of the Commission shall be appointed for terms of three years. (2) Of the members of the Commission first appointed under paragraphs (2), (3), (4), (5), and (6) of subsection (a)— (A) six shall be appointed for terms of one year; iii •'- ="- • (B) six shall be appointed for terms of two years; and (C) six shall be appointed for terms of three years, as designated by the Governor at the time of nomination. (3) Any member of the Commission appointed to fill a vacancy cJ occurring before the expiration of the term for which his predecessor was appointed shall be appointed only for the remainder of such term. A member of the Commission may serve after the expiration of his term until his successor has taken office. (c) COMPENSATION.—Members of the Commission shall receive no pay on account of their service on the Commission, but while away from their homes or regular places of business in the performance of services for the Commission, members of the Commission shall be allowed travel expenses, including per diem in lieu of subsistence, in at';: 'Zi D^ J' the same manner as persons employed intermittently in the Government service are allowed expenses under section 5703 of title 5, United States Code. (d) CHAIRPERSON.—(1) The chairperson of the Commission shall be elected by the members of the Commission from among members appointed under paragraphs (5) and (6) of subsection (a). .sk»fi rat oa: (2)(A) Except as provided in subparagraph (B), the term of the chairperson shall be two years. (B) If a member is appointed to a term on the Commission which is less than two years and is elected chairperson of the Commission,

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then such member's term as chairperson shall expire at the end of such member's term on the Commission. (e) QUORUM.—(1) Ten members of the Commission shall constitute a quorum, but a lesser number may hold hearings. (2) Any member of the Commission may vote by means of a signed proxy exercised by another member of the Commission, but any member so voting shall not be considered present for purposes of establishing a quorum. (3) The affirmative vote of not less than ten members of the Commission shall be required to approve the budget of the Commission. (f) MEETINGS.—The Commission shall meet at least quarterly at the call of the chairperson or ten of its members. Meetings of the Commission shall be subject to section 552b of title 5, United States Code (relating to open meetings). STAFF OF COMMISSION SEC. 107. (a) DIRECTOR AND STAFF.—(1) The Commission shall have 16 USC 461 note. a Director who shall be appointed by the Commission and who shall be paid at a rate not to exceed the minimum rate of basic pay payable for level GS-15 of the General Schedule. 5 USC 5332 note. (2) The Commission may appoint such additional staff personnel as the Commission considers appropriate and may pay such staff at < -.,>.,,,v rates not to exceed the minimum rate of basic pay payable for level GS-15 of the General Schedule. Such staff may include specialists in areas such as interpretation, historic preservation, recreation, conservation, commercial and industrial development and revitalization, financing, and fundraising. (3) Except as otherwise provided in this subsection, such Director and staff— (A) shall be appointed subject to the provisions of title 5, United States Code, governing appointments in the competitive service; and (B) shall be paid in accordance with the provisions of chapter 51 and subchapter III of chapter 53 of such title relating to 5 USC 5ioi et classification and General Schedule pay rates. (b) EXPERTS AND CONSULTANTS.—Subject to such rules as may be adopted by the Commission, the Commission may procure temporary and intermittent services to the same extent as is authorized by section 31O90t)) of title 5, United States Code, but at rates determined by the Commission to be reasonable. (c) STAFF OF OTHER AGENCIES.—(1) Upon request of the Commission, the head of any Federal agency may detail, on a reimbursable basis, any of the personnel of such agency to the Commission to assist the Commission in carrying out the Commission's duties under section 109. (2) The Commission may accept the services of personnel detailed from the State or any political subdivision of the State and may reimburse the State or such political subdivision for such services. POWERS OF COMMISSION
 * ^9' 5331.

SEC. 108. (a) HEARINGS.—(1) The Commission may, for the purpose 16 USC 461 note. of carrying out this title, hold such hearings, sit and act at such times and places, take such testimony, and receive such evidence, as the Commission considers appropriate.

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(2) The Commission may not issue subpenas or exercise any subpena authority. (b) POWERS OF MEMBERS AND AGENTS.—Any member or agent of the Commission, if so authorized by the Commission, may take any action which the Commission is authorized to take by this title. (c) ADMINISTRATIVE SUPPORT SERVICES.—The Administrator of General Services shall provide to the Commission, on a reimbursable basis, such administrative support services as the Commission may request. (d) MAILS.—The Commission may use the United States mails in the same manner and under the same conditions as other departments and agencies of the United States. (e) U S E OF APPROPRIATED AMOUNTS TO OBTAIN FEDERAL FUND-

'^-" - -

26 USC 170.

ING.—Notwithstanding any other provision of law, for purposes of any law conditioning the receipt of Federal funding on a nonFederal contribution, any portion of the amounts appropriated pursuant to section 116 of this title may, at the election of the Commission, be used as such non-Federal contribution. (f) GIFTS.—(1) Except as provided in subsection (g)(2)(B), the Commission may, for purposes of carrying out its duties, seek, accept, and dispose of gifts, bequests, or donations of money, personal property, or services, received from any source. (2) For purposes of section 170(c) of the Internal Revenue Code of 1954, any gift to the Commission shall be deemed to be a gift to the United States. (g) ACQUISITION OF REAL PROPERTY.—(1) Except as provided in

paragraph (2) and except with respect to any leasing of facilities under subsection (c) of this section, the Commission may not acquire any real property or interest in real property. (2) Subject to paragraph (3) of this subsection, the Commission may acquire real property, or interests in real property, in the corridor— (A) by gift or devise; or "' " ' ' (B) by purchase from a willing seller. (3) Any real property or interest in real property acquired by the ' ' f Commission under paragraph (2) shall be conveyed by the Commission to an appropriate public or private land managing agency with the consent of such agency, as determined by the Commission. Any such conveyance shall be made— (A) as soon as practicable after such acquisition; (B) without consideration; and (C) on the condition that the real property or interest in real property so conveyed is used for public purposes, consistent with the plan. (h) MODIFICATION OF PLAN.—The Commission may modify the plan if the Commission determines that such modification is necessary to carry out the purpose of this Act. No such modification shall take effect until— (1) the State and any political subdivision of the State which would be affected by such modification receives notice of such modification; and (2) if such modification is significant (as determined by the Mort i?-! > w Bi B Commission) the Commission— (A) provides adequate notice (as determined by the Comi„ mission) of such modification by publication in the area of the corridor; and

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i i A

(B) conducts a public hearing with respect to such modification. (i) COOPERATIVE AGREEMENTS.—For purposes of carrying out the plan, the Commission may enter into cooperative agreements with the State, with any political subdivision of the State, or with any person. Any such cooperative agreement shall, at a minimum, establish procedures for providing notice to the Commission of any action proposed by the State, such political subdivision, or such person which may affect the implementation of the plan. Cj) ADVISORY GROUPS.—The Commission may establish such advisory groups as the Commission deems necessary to ensure open communication with, and assistance from, the State, political subdivisions of the State, and interested persons. DUTIES OF COMMISSION SEC. 109. (a) IMPLEMENTATION OF PLAN.—The Commission shall 16 USC 461 ncte. implement and support the plan as follows: (1)(A) The Commission shall assist the State, any political subdivision of the State, or any nonprofit organization in the appropriate preservation treatment and renovation (in accordance with the plan) of structures of the canal. (B) In providing such assistance, the Commission shall in no way infringe upon the authorities and policies of the State or of any political subdivision of the State concerning the management of canal property. (C) In providing such assistance or in carrying out any other provision of this Act, the Commission shall not be required to adopt the specifics recommended in the Historic American Engineering Record study published in April 1981. (2)(A) The Commission shall assist the State or any political subdivision of the State in establishing and maintaining intermittent recreational trails which are compatible with economic development interests in the corridor. (B) In providing such assistance, the Commission shall in no way infringe upon the authorities and policies of the State or of any political subdivision of the State. (3) The Commission shall encourage private owners of property which is located in or adjacent to the corridor to retain voluntarily, as a good neighbor policy, a strip of natural vegetation as a visual screen and natural barrier between recreational trails established under paragraph (2) and development in the corridor. (4) The Commission shall assist in the preservation and enhancement of Natural Areas Inventory, prepared by the Illinois Department of Conservation— (A) by encouraging private owners of such natural areas to adopt voluntary measures for the preservation of such natural areas; or (B) by cooperating with the State or any political subdivision of the State in acquiring, on a willing seller basis, any such natural area. In providing such assistance, the Commission shall in no way infringe upon the authorities and policies of the State or of any political subdivision of the State. (5) The Commission shall gissist in the enhancement of public awareness of, and appreciation for, the historical, architectural.

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PUBLIC LAW 98-398—AUG. 24, 1984

and engineering structures in the corridor and the archaeological and geological resources and sites in the corridor— (A) by consulting with the Secretary with respect to inventories to be completed by the Secretary under section 112(1); (B) by encouraging private owners of structures, sites, and resources identified in such inventories to adopt voluny tary measures for the preservation of such structures, sites, and resources; or (C) by cooperating with the State or any political subdivision of the State in acquiring, on a willing seller basis, any structure, site, or resource so identified. (6) The Commission may assist the State, any political subdivision of the State, or any nonprofit organization in the restoration of any historic building in the corridor. Such assistance may include providing technical staff assistance for historic preservation and revitalization efforts. (7) The Commission shall assist in the interpretation of the cultural and natural resources of the corridor— (A) by consulting with the Secretary with respect to the implementation of the Secretary's duties under section 112(2); (B) by establishing visitor orientation centers in the corridor; (C) by encouraging voluntary cooperation and coordination between the Federal Government, the State, political subdivisions of the State, and nonprofit organizations with respect to ongoing interpretative services in the corridor; and (D) by encouraging the State, political subdivisions of the State, and nonprofit organizations to undertake new interpretative initiatives with respect to the corridor. (8) The Commission shall assist in establishing recognition for the corridor by actively promoting the cultural, historical, natural, and recreational resources of the corridor on a community, regional, statewide, national, and international basis. (b)

ENCOURAGEMENT OF ECONOMIC AND INDUSTRIAL DEVELOP-

MENT.—The Commission shall encourage, by appropriate means, enhanced economic and industrial development in the corridor consistent with the goals of the plan. (c) ACCESS ROUTES AND TRAFFIC.—The Commission shall take appropriate action to ensure that— (1) access routes to the canal and related sites are clearly identified; and (2) traffic in the corridor is routed away from industrial access routes and sites. (d) PROTECTIVE FEATURES.—(1) The Commission may finance the installation of a fence, warning sign, or other protective feature in the corridor by the State, by any political subdivision of the State, or by any person if such fence, sign, or other feature is approved by the Commission, any affected governmental body, and the owner and any user of property located adjacent to the property on which such fence, sign, or other feature is to be installed. (2) The Commission shall not require the installation of any fence, warning sign, or other protective feature. (e) REDUCING EXCESSIVE LIABILITY.—The Commission shall encourage the State to take appropriate action to ensure that owners and

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users of property located in or adjacent to the corridor will not be subject to excessive liability with respect to activities which are carried out by such owners and users on such property and which affect persons and property in the corridor. (f) ANNUAL REPORTS.—Not later than May 15 of each year (other than the year in which this Act is enacted) the Commission shall publish and submit an annual report concerning the Commission's activities to the Governor and to the Secretary. RESTRICTIONS ON COMMISSION SEC. 110. (a) RESTRICTIONS ON COMMISSION'S DEVELOPMENT.—(1) 16 USC 46i note. The Commission may not develop any site or structure in any area described in paragraph (2) unless such development involves the restoration, rehabilitation, or preservation of a facility existing on,.^, rd^'O&J-i' ^ the date of the enactment of this Act. (2) The areas referred to in paragraph (1) are the following areas: (A) Any area in the corridor designated by the political subdivision of the State which has primary responsibility for regulating land use in such areas (as determined by the Commission) as suitable for industrial development. Aresis so designated may include any area adjacent to the Illinois and Michigan Canal State Park, a conservation site, a historical site, or other visitor area. (B) The area of the corridor in Grundy County, Illinois, extending from Morris, Illinois, to the eastern boundary of section 22, Aux Sable Township, but not including— " (i) lock eight and lock tender's house (identified as sites 1 and 2, respectively, on the map described in section 104(b)); ot- b (ii) Rutherford tavern, the old mule barn, and the historic cemetery (identified as sites 3, 4, and 5, respectively, on S " such map); and (iii) any trail in such area which follows the historic towpath of the canal. (C) The area of the corridor in Will County, Illinois, which " " extends from a line created from Interstate 55 to the center of the sailing line in the Des Plaines River, west on center line of sailing line to the intersection of the line formed by the eastern edge of sections 30 and 31 of Channahon Township east through Brandon Pool, but not including the trail in such area which follows the historic towpath of the canal. (D) The area of the corridor in Will County, Illinois, which extends from the southern boundary of section 14, Lockport Township, to the eastern boundary of section 25, DuPage Township. (b) RESTRICTIONS ON DEVELOPMENT OF TRAILS.—The Commission may not develop any new trail along the canal or historic towpath of the canal through industrial sites or railroad rights of way without concurrence of the owner, which— (1) are located north of the city of Joliet, Illinois; and I (2) existed on the date of the enactment of this Act. t

TERMINATION OF COMMISSION

SEC. 111. (a) TERMINATION.—Except as provided in subsection (b), 16 USC 461 note. the Commission shall terminate on the day occurring ten years after the date of the enactment of this Act.

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PUBLIC LAW 98-398—AUG. 24, 1984

(b) EXTENSION.—The Commission may extend the life of the Commission for a period of not more than five years beginning on the day referred to in subsection (a) if, not later than one hundred and eighty days before such day— (1) the Commission determines such extension is necessary in order for the Commission to carry out the purpose of this title; (2) the Commission submits such proposed extension to the Committee on Interior and Insular Affairs of the House of Representatives and to the Committee on Energy and Natural Resources of the Senate; and (3) the Governor and the Secretary each approve such extension. DUTIES OF THE SECRETARY

16 USC 461 note.

SEC. 112. To carry out the purpose of this Act, the Secretary shall have the following duties: (1) Not later than September 30, 1985, and in consultation with the Commission, the Secretary shall complete— (A) an inventory of sites and structures of historical, architectural, or engineering significance in the corridor; and (B) an inventory of sites and resources of archaeological or geological significance in the corridor. (2) Not later than September 30, 1986, in consultation with the Commission and in accordance with the plan, the Secretary shall— (A) develop a thematic structure for the interpretation of the heritage story of the corridor; and (B) design and fabricate interpretative materials based on such thematic structure, including— (i) trail guide brochures for exploring such heritage story via private auto, bus, bike, boat, or foot, including brochures for exploring such heritage story in towns along the canal; (ii) visitor orientation displays (including video presentations) at eight locations which are fairly distributed along the corridor; (iii) a curriculum element for local schools; and (iv) an appropriate mobile display depicting such heritage story. (3) The Secretary shall, upon request of the Commission, provide technical assistance to the Commission in carrying out the provisions of section 109(a)(6). Such assistance may include recommendations concerning appropriate preservation treatment, adaptive reuse potential, strategies for finding private investors, and tax advantages available with respect to such rehabilitation. (4) The Secretary shall make available to interested persons information which explains tax advantages available with respect to the rehabilitation of historical structures in the corridor. (5) For each fiscal year during the life of the Commission, the Secretary shall make available to interested persons brochures <»jo:. ift#Or ' 1 which explain tax advantages available with respect to the rehabilitation of historical structures in the corridor.

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(6) For each fiscal year during the life of the Commission, the Secretary shall detail to the Commission, on a nonreimbursable basis, two employees of the Department of the Interior to enable the Commission to carry out the Commission's duties under section 109. DUTIES OF OTHER FEDERAL ENTITIES

SEC. 113. Any Federal entity conducting or supporting significant activities directly affecting the corridor shall— (1) consult with the Secretary and the Commission with respect to such activities; (2) cooperate with the Secretary and the Commission in carrying out their duties under this Act and, to the maximum extent practicable, coordinate such activities with the carrying out of such duties; and (3) to the maximum extent practicable, conduct or support such activities in a manner which the Commission determines will not have an adverse effect on the resources cited in the National Park Service report.

16 USC 461 note.

CONVEYANCE OF CANAL TITLE BY UNITED STATES SEC. 114. (a) CONVEYANCE TO STATE.—(1) Except as provided in Real property. subsection (b), the United States shall convey to the State by quit- 16 USC 461 note. claim deed any right, title, or interest of the United States to the real property described in the Act entitled "An Act relinquishing to the State of Illinois certain right, title, or interest of the United ..;>ij States of America, and for other purposes", approved July 1, 1947 (61 Stat. 237), comprising approximately two thousand six hundred acres. The instrument of conveyance shall require that, except as provided in paragraph (2) such real property be used and occupied only for highway, park, recreational, or other public purposes, including those provided for under this Act. Such real property may be leased for utility or transmission purposes (or may be transferred or leased for park, recreation, or other public purposes consistent with the plan) if the revenue from any such lease or transfer is used for park and recreational purposes within the corridor. (2) The State, or its successors or assigns, may continue to lease for any purpose any portion of the real property described in subsection (a) which was leased on or before February 9, 1984, so long as the revenue from such lease is used for park or recreational purposes within the corridor. Any private person occupying any portion of the real property described in subsection (a) may continue to occupy such real property with the written permission of the State (or of any successor or assign of the State in the case of any property which has been transferred to a successor or assign). (3) Except as provided in paragraph (2), if any real property conveyed to the State under this section ceases to be used and occupied as provided in paragraph (1), then any right, title, or interest in the real property not so used and occupied shall revert to the United States. The conveyance by the United States under this Claims. subsection shall be subject to the condition that the State of Illinois, its successors, and assigns agree to hold the United States harmless from claims arising from or through the operations of the lands conveyed by the United States due to conditions existing at the time of this conveyance.

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(b) CONSENT OF SECRETARY OF ARMY.—The interests in the canal prism and towpath lands (including reserved lands) in township 37 north, range 11 east, section 14; township 35 north, range 10 east, sections 9 and 16; township 35 north, range 10 east, sections 16, 20, and 21; township 34 north, range 9 east, section 31; and township 34 north, range 8 east, sections 22, 23, 25, 26, and 36, necessary for the operation and maintenance of the Illinois Waterway navigation project may be conveyed under subsection (a) only with the concurrence of the Secretary of the Army with such conditions as necessary to protect the navigation project. EFFECT ON ENVIRONMENTAL AND OTHER STANDARDS; RESTRICTIONS; SAVINGS PROVISIONS 16 USC 461 note.

Water.

SEC. 1 1 5. (a) EFFECT ON ENVIRONMENTAL AND OTHER STANDARDS.—

(1) Nothing in this Act shall be deemed to impose any environmental, occupational, safety, or other rule, regulation, standard, or permit process which is different from those presently applicable, or which would be applicable, had the corridor not been established. (2) The establishment of the corridor shall not impose any change in Federal environmental quality standards. No portion of the corridor which is subject to part C of title I of the Clean Air Act (42 U.S.C. 7470 et seq.), as amended by the Clean Air Act Amendments of 1977, may be designated as class 1 for purposes of such part C solely by reason of the establishment of the corridor. (3) No State or Federal agency shall impose more restrictive water use designations or water quality standards upon uses of, or discharges to, waters of the State or waters of the United States, within or adjacent to the corridor solely by reason of the establishment of the corridor. (4) Nothing in the establishment of the corridor shall abridge, restrict, or alter any applicable rule, regulation, standard or review procedure for permitting of facilities within or adjacent to the corridor. (5) Nothing in the establishment of the corridor shall affect the continuing use and operation, as presently located, of all public utilities and common carriers. (6) Actions taken under this title to achieve the purposes described in section 102(b) shall emphasize voluntary cooperation. (b) RESTRICTIONS ON COMMISSION AND SECRETARY.—Nothing in this title shall be construed to vest in the Commission or the Secretary any authority— (1) to require the State, any political subdivision of the State, or any private person to participate in any project or program carried out by the Commission or the Secretary under this title; (2) to intervene as a party in any administrative or judicial proceeding concerning the application or enforcement of any regulatory authority of the State or any political subdivision of the State, including any authority relating to land use regulation, environmental quality, licensing, permitting, easements, private land development, or other occupational or access issues; (3) to establish or modify any regulatory authority of the State or of any political subdivision of the State, including any authority relating to land use regulation, environmental quality, or pipeline or utility crossings;

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(4) to modify any policy of the State or of any political subdivision of the State; or (5) to establish or modify any authority of the State or of any political subdivision of the State with respect to the acquisition of lands or interests in lands. (c) SAVINGS PROVISION.—Nothing in this title shall diminish, enlarge, or modify any right of the State or of any political subdivision of the State— (1) to exercise civil and criminal jurisdiction within the corridor; or (2) to tax persons, corporations, franchises, or property, including minerals and other interests in or on lands or waters within the corridor.
 * AUTHORIZATION OF APPROPRIATIONS; ALLOCATION OF AMOUNTS FOR

CERTAIN PURPOSES SEC. 116. (a) AUTHORIZATION OF APPROPRIATIONS.—(1) For each 16 USC 461 note. fiscal year which commences after September 30, 1984, there is authorized to be appropriated— (A) to the Commission a sum not to exceed $250,000 to carry out the Commission's duties under this title; and ''>fcU i(B) to the Secretary such sums as may be necessary to carry out the Secretary's duties under this title. (2) Any sum appropriated under paragraph (1) shall remain available until expended. (b) ALLOCATION OF AMOUNTS FOR CERTAIN PuRPOSES.~Not less than 5 per centum of the aggregate amount available to the Commission from all sources for a fiscal year shall be used for carrying out each of the duties of the Commission specified in subsections (a)(1), (a)(2), (a)(3), (a)(4), (a)(5), (a)(6), (a)(7), (a)(8), and (b) of section 109. COMPLIANCE WITH BUDGET ACT

SEC. 117. Any new spending authority described in subsection (c)(2)(A) of section 401 of the Congressional Budget Act of 1974 which is provided under this title shall be effective for any fiscal year only to such extent or in such amounts as are provided in appropriation Acts. TITLE II

Effective date. 16 USC 461 note. 2 USC 651.

Jefferson National Expansion Memorial Amendments Act of 1984. Saint Louis, Mo., and East Saint Louis, 111.

SEC. 201. (a) The Act of May 17, 1954 entitled "An Act to provide for the construction of the Jefferson National Expansion Memorial at the site of old Saint Louis, Missouri, in general accordance with the plan approved by the United States Territorial Expansion Memorial Commission, and for other purposes" (68 Stat. 98; 16 U.S.C. 450jj), is amended by inserting after section 3 the following new sections: "SEC. 4. (a) The Secretary of the Interior is further authorized to Public designate for addition to the Jefferson National Expansion Memo- availability. rial (hereinafter in this Act referred to as the 'Memorial') not more 16 USC 450JJ-3. than one hundred acres in the city of East Saint Louis, Illinois, contiguous with the Mississippi River and between the Eads Bridge and the Poplar Street Bridge, as generally depicted on the map entitled 'Boundary Map, Jefferson National Expansion Memorial,

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Gateway Arch,

16 USC 450JJ-4.

16 USC 460Z-22.

Post, p. 1470. 16 USC 450JJ-5. Ante, p. 1467.

PUBLIC LAW 98-398—AUG. 24, 1984

numbered MWR-366/80,004, and dated February 9, 1984, which shall be on file and available for public inspection in the offices of the National Park Service, Department of the Interior. The additional acreage authorized by this section is in recognition of the historical significance of the Memorial site to the westward expansion of the United States and the historical linkage of this site on the Mississippi in both Missouri and Illinois to such expansion, the international recognition of the Gateway Arch, designed by Eero Saarinen, as one of the world's great sculptural and architectural achievements, and the increasing use of the Memorial site by millions of people from all over the United States and the world. "(b) Within the area designated in accordance with this section, the Secretary of the Interior may acquire lands and interests in lands by donation, purchase with donated or appropriated funds, or exchange, except that lands owned by the State of Illinois or any political subdivision thereof may be acquired only by donation. "SEC. 5. Where appropriate in the discretion of the Secretary of the Interior, he may transfer by lease or otherwise, to any appropriate person or governmental entity, land owned by the United States (or any interest therein) which has been acquired by the Secretary under section 4. Any such transfer shall be consistent with the management plan for the area and with the requirements of section 5 of the Act of July 15, 1968 (82 Stat. 356; 16 U.S.C. 4601-22) and shall be subject to such conditions and restrictions as the Secretary deems necessary to carry out the purposes of this Act, including terms and conditions which provide for— "(1) the continuation of existing uses of the land which are compatible with the Memorial, "(2) the protection of the important historical resources of the leased area, and "(3) the retention by the Secretary of such access and development rights as the Secretary deems necessary to provide for appropriate visitor use and resource management. In transferring any lands or interest in lands under this section, the Secretary shall take into account the views of the Commission established under section 8. "SEC. 6. Lands and interests in lands acquired pursuant to section 4 shall, upon acquisition, be a part of the Memorial. The Secretary of the Interior shall administer the Memorial in accordance with this Act and the provisions of law generally applicable to units of the national park system, including the Act entitled 'An Act to establish a National Park Service, and for other purposes', approved August 25, 1916 (39 Stat. 535; 16 U.S.C. 1-4) and the Act of August 21, 1935 (49 Stat. 666; 16 U.S.C. 461-467). In the development, management, and operation of that portion of the Memorial which is added to the Memorial under section 4, the Secretary shall, to the maximum extent feasible, utilize the assistance of State and local government agencies and the private sector. For such purposes, the Secretary may, consistent with the management plan for the area, enter into cooperative agreements with the State, with any political subdivision of the State, or with any person. Any such cooperative agreement shall, at a minimum, establish procedures for providing notice to the Secretary of any action proposed by the State, such political subdivision, or such person, which may affect the area.

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