100 STAT. 2954
PUBLIC LAW 99-514—OCT. 22, 1986 (A) AMENDMENTS OF INTERNAL REVENUE CODE.—
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(i) Subparagraph (F) of section 402(a)(6) is amended by striking out "paragraph (5)(A)" and inserting in lieu thereof "paragraph (5)". (ii) Clause (i) of section 414(p)(l)(B) is amended by striking out "to a spouse," and inserting in lieu thereof "to a spouse, former spouse,". (iii) Clause (i) of section 414(p)(6)(A) is amended by striking out "any other alternate pavee" and inserting in lieu thereof "each alternate payee. (iv) Subparagraph (B) of section 414(p)(5) is amended by striking out "the surviving spouse" and inserting in lieu thereof "the surviving former spouse". (v) Subsection (p) of section 414 is amended by striking out the last sentence of paragraph (5) and by inserting after paragraph (9) the following new paragraph:
"(10) WAIVER OF CERTAIN DISTRIBUTION REQUIREMENTS.—With
respect to the requirements of subsections (a) and (k) of section 401 and section 409(d), a plan shall not be treated as failing to meet such requirements solely by reason of payments to an alternative payee pursuant to a qualified domestic relations order." (vi) Paragraph (4)(A) of section 414(p) is amended— (I) by striking out "In the Case of any payment before a participant has separated from service, a" and inserting in lieu thereof "A", and (II) by inserting "in the case of any payment before a participant has separated from service," before "on or" in clause (i). (vii) Subparagraph (B) of section 414(p)(4) is amended to read as follows: "(B) EARUEST RETIREMENT AGE.—For purposes of this paragraph, the term 'earliest retirement age' means earlier of— "(i) in the date on which the participant is entitled to a distribution under the plan, or "(ii) in the later of— "(I) the date the participant attains age 50, or "(II) the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service." (B) AMENDMENTS OF ERISA.—
(i) Clause (ii) of section 206(d)(3)(F) of the Employee Retirement Income Security Act of 1974 is amended by striking out "the former spouse" and inserting in lieu thereof "the surviving former spouse". (ii) Subclause (I) of section 206(d)(3)(G)(i) of such Act is amended by striking out "any other alternate payee" and inserting in lieu thereof "each alternate payee". (iii) Subparagraph (E) of section 206(d)(3) of such Act is amended— (I) by striking out "In the case of any payment before a participant has separated from service, a" in clause (i) and inserting in lieu thereof "A", and (II) by inserting "in the case of any payment before a participant has separated from service," before "on or" in subclause (I).
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