PUBLIC LAW 100-202—DEC. 22, 1987
101 STAT. 1329-442
"(11) notwithstanding section 401(k)(4)(B) of such Code, may include a qualified cash and deferred arrangement, "(ii) For purposes of this subparagraph, the term 'qualified football coaches plan' means any defined contribution plan which is established and maintained by an organization— "(I) which is described in section 501(c); "(II) the membership of which consists entirely of individuals who primarily coach football as full-time employees of 4-year colleges or universities described in section 170(b)(l)(A)(ii); and "(III) which was in existence on September 18, 1986." (b) The amendment made by this section shall apply to years Effective date. beginning after the date of the enactment of this joint resolution. 29 USC 1002 SEC. 137. (a) The amounts made available for Star Schools under note. section 101(h) of this joint resolution shall be available for carrying out the provisions of title IX of the Education for Economic Security Act, relating to Star Schools, as contained in section 6005 of the Senate amendment to H.R. 5. (b) The amounts made available for the workplace literacy program under section 101(h) of this joint resolution shall be for carrying out the provisions of section 317 of the Adult Education Act, as contained in the Senate amendment to H.R. 5. (c) The amounts made available for dropout prevention under section 101(h) of this joint resolution shall be available for part A and part C of title VIII of the Senate amendment to H.R. 5: Provided, That (1) the first category of local educational agencies for allotment under part A shall include such agencies with a total enrollment of 100,000 or more students and 25 percent of the amount appropriated shall be allotted for such category, (2) the second such category shall be agencies having a total enrollment of 20,000 but less than 100,000 and 40 percent of the amount appropriated shall be allotted to the second category, and (3) the third such category of agencies shall be allotted 30 percent of the amount appropriated. SEC. 138. (a)(1) For the purposes of making adjustments under section 619(a)(2)(E) of the Education of the Handicapped Act for fiscal year 1987, the number of handicapped children aged 3 to 5, inclusive receiving special education and related services for purposes of section 619(a)(2)(A)(iiXII) of such Act shall be equal to the number of such children receiving special education and related services on December 1, 1987, or, if the State educational agency so chooses, the number of such children on March 1, 1988. (2) In complying with paragraph (1), the Secretary of Education may not use the March 1 count for the purpose of this subsection unless it is received by the Secretary not later than April 15, 1988. (3) For the purpose of this subsection, only children aged three to five, inclusive, as of December 1, 1987, may be included in the March 1, 1988, count. (b) The provisions of subsection (a) shall be effective as if enacted Effective date. on October 8, 1986. SEC. 139. There is authorized $10,000,000 to establish the Warren G. Magnuson Foundation and Margaret Chase Smith Foundation Assistance Act. SEC. 140. (a) In recognition of the public service of Senator Warren Warren G. G. Magnuson, the Secretary of Education shall make grants, in Magnuson. accordance with the provisions of this joint resolution, to the Grants. Warren G. Magnuson Foundation for use in the development and activities of the Warren G. Magnuson Health Services Center at the
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