102 STAT. 3704

PUBLIC LAW 100-647—NOV. 10, 1988

"(O) LUMP-SUM DISTRIBUTIONS OF ALTERNATE PAYEES.—If
any distribution or payment of the balance to the credit of
an employee would be treated as a lump-sum distribution,
then, for purposes of this subsection, the payment under a
qualified domestic relations order (within the meaning of
section 414(p)) of the balance to the credit of an alternate
payee who is the spouse or former spouse of the employee
shall be treated as a lump-sum distribution. For purposes of
this subparagraph, the balance to the credit of the alternate
payee shall not include any amount payable to the
employee."

26 USC 402 note. (b) EFFECTIVE DATE.—The amendment made by this section shall
apply to taxable years ending after December 31,1984.

SEC. 6069. INCREASE IN EMPLOYER REVERSION TAX.

(a) IN GENERAL.—Section 4980(a) of the 1986 Code is amended by
striking out "10 percent" and inserting in lieu thereof "15 percent".

26 USC 4980 (b) EFFECTIVE DATE.—

note- (1) IN GENERAL.—The amendment made by subsection (a)

shall apply to reversions occurring on or after October 21, 1988.
(2) EXCEPTION.—The amendment made by subsection (a) shall
not apply to any reversion on or after October 21, 1988, pursu-
ant to a plan termination if—

(A) with respect to plans subject to title IV of the Em-
ployee Retirement Income Security Act of 1974, a notice of
intent to terminate required under such title was provided
to participants (or if no participants, to the Pension Benefit
Guaranty Corporation) before October 21,1988,

(B) with respect to plans subject to title I of such Act, a
notice of intent to reduce future accruals required under
section 204(h) of such Act was provided to participants in
connection with the termination before October 21, 1988,

(C) with respect to plans not subject to title I or IV of such
Act, the Board of Directors of the employer approved the
termination or the employer took other binding action
before October 21,1988, or

(D) such plan termination was directed by a final order of
a court of competent jurisdiction entered before October 21,
1988, and notice of such order was provided to participants
before such date.

26 USC 89 note. SEC. 6070. DEFINITION OF PART-TIME EMPLOYEE FOR PURPOSES OF

SECTION 89.

For purposes of section 89(f) of the 1986 Code, in the case of a plan
maintained by an employer which employs fewer than 10 employees
on a normal working day during a plan year, section 89(h)(l)(B) of
such Code shall be applied—

(1) by substituting "35 hours" for "17 % hours" in the case of a
plan year beginning in 1989, and

(2) by substituting "25 hours" for "17% hours" in the case of
plan years beginning in 1990.

All persons treated as 1 employer for purposes of subsection (b), (c),
(m), (n), or (o) of section 414 of the 1986 Code shall be treated as 1
employer for purposes of the preceding sentence.