103 STAT. 2428 PUBLIC LAW 101-239—DEC. 19, 1989 from a governmental plan (as defined in subsection (d)) or a church plan (as described in subsection (e)) shall be treated as made pursuant to a qualified domestic relations order if it is
made pursuant to a domestic relations order which meets the requirement of clause (i) of paragraph (I)(A)." 26 USC 408 note. (3) The amendments made by this subsection shall apply to transfers after the date of the enactment of this Act in taxable years ending after such date. (b) AMENDMENT RELATED TO SINGLE-EMPLOYER PENSION PLAN AMENDMENTS ACT OF 1986. — (1) Section 404(g)(l) is amended by inserting "4041(b)," before " 4062". 26 USC 404 note. (2) The amendment made by paragraph (1) shall apply to payments made after January 1, 1986, in taxable years ending after such date. (c) DEFINITION OF (DOMPENSATION. — (1) Paragraph (1) of section 219(f) (defining compensation) is amended by adding at the end thereof the following new sen- tence: "For purposes of this paragraph, section 401(c)(2) shall be applied as if the term trade or business for purposes of section 1402 included service described in subsection (c)(6). 26 USC 219 note. (2) The amendment made by paragraph (1) shall apply to contributions after the date of the enactment of this Act in taxable years ending after such date. (d) MISCELLANEOUS CLERICAL CIHANGES. — (1) Paragraph (1) of section 6103(d) is amended by striking "45,". (2) Section 6871 is amended by striking "44, or 45" each place it appears and inserting "or 44". (3) Paragraph (5) of section 691(c) is amended by striking "paragraph (I)(D)" and inserting "paragraph (I)(C)". (4) The table of chapters for subtitle D is amended by striking the comma in the item relating to chapter 42 and inserting a semicolon. 4 (5) Section 6652 is amended— (A) by redesignating the subsection relating to informa- tion with respect to includible employee benefits as subsec- tion (k), and (B) by redesignating the subsection relating to alcohol and tobacco taxes as subsection G)- (6) Paragraph (2) of section 410(a) is amended by striking the comma before the period. (7) The heading of paragraph (1) of section 132(h) is amended by striking "OFFICERS, ETC.," and inserting "HIGHLY COM- PENSATED EMPLOYEES". (8) Paragraph (1) of section 66(d) is amended by striking "section 911(b)" and inserting "section 911(d)(2)". (9) Subsection (e) of section 861 is amended by striking "sec- tion 826(a)" and inserting "section 862(a)". (10) Paragraph (27) of section 381(a) (relating to credit under section 53) is redesignated as paragraph (26). (11) Subclause (III) of section 382(l)(3)(B)(i) is amended by striking "divorce," and inserting "divorce),". (12) The last sentence of section 6157(a) is amended by strik- ing "subsections (c) and (d)" and inserting "subsection (c)".
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