PUBLIC LAW 100-647—NOV. 10, 1988

102 STAT. 3589

before the date of the enactment of this Act as if such section
included the last sentence of section 409(n)(l) of the Internal
Revenue Code of 1986 (as added by subparagraph (A))."

(H) Section 409(e)(5) of the 1986 Code is amended by
striking out "(2) or".

(5) AMENDMENT RELATED TO SECTION 1875 OF THE REFORM

ACT.—Section 1875(c)(7)(B) of the Reform Act is amended by 26 USC 404.
striking out "and section 405(c)".

(6) AMENDMENT RELATED TO SECTION 1879 OF THE REFORM
ACT.—Subparagraph (B) of section 125(c)(2) of the 1986 Code
(relating to exception for cash and deferred arrangements) is
amended by inserting "or rural electric cooperative plan (within
the meaning of section 401(k)(7))" after "stock bonus plan".

(7) AMENDMENTS RELATED TO SECTION 1895 OF THE REFORM

ACT.—

(A) Section 106(b)(l) of the 1986 Code (relating to excep-
tion for highly compensated individuals where plan fails to
provide certain continuation coverage) is amended—

(i) by striking out "any amount contributed by an
employer" and inserting in lieu thereof "any employer-
provided coverage", and

(ii) by striking out "to a group" and inserting in lieu
thereof "under a group".

(B) Section 1895(d)(5XA) of the Reform Act is amended by 26 USC 162.
striking out "section 162(k)(2)" and inserting in lieu thereof
"section 162(k)(5)".

(8) AMENDMENTS RELATED TO SECTION 1898 OF THE REFORM

ACT.—

(A) Subparagraph (G) of section 402(a)(6) of the 1986 Code
(relating to treatment of potential future vesting), as added
by section 1898(a)(3) of the Reform Act, is redesignated as
subparagraph (I).

(B) Subparagraph (A) of section 411(a)(ll) of the 1986
Code is amended by striking out "vested" and inserting in
lieu thereof "nonforfeitable".

(C) Section 402(f)(l) of the 1986 Code is amended by
striking out "a eligible" and inserting in lieu thereof "an
eligible".

(D) Section 1899A of the Reform Act is amended by 26 USC 415.
striking out paragraph (13).

(E) Subparagraph (B) of section 414(pX4) of the 1986 Code
is amended—

(i) by striking out "means earlier of' and inserting in
lieu thereof "means the earlier of, and
(ii) by striking out "in" each place it appears.

(F) Section 414(p)(10) of the 1986 Code (relating to waiver
of certain distribution requirements) is amended by insert-
ing ", 403(b)," after "section 401".

(G) Section 414(pX9) of the 1986 Code is amended by Contracts.
adding at the end thereof the following new sentence: "For
purposes of this title, except as provided in regulations, any
distribution from an annuity contract under section 403(b)
pursuant to a qualified domestic relations order shall be
treated in the same manner as a distribution from a plan to

which section 401(aX13) applies."
(u) ADDITIONAL CLERICAL AMENDMENTS.—