106 STAT. 306 PUBLIC LAW 102-318—JULY 3, 1992 "(C) AGGREGATION OF CERTAIN TRUSTS AND PLANS.— For purposes of determining the balance to the credit of an employee under subparagraph (A>— "(i) all trusts wmch are part of a plan shall be treated as a single trust, all pension plans maintained by the employer shall be treated as a single plan, all profit-sharing plans maintained by the employer shall be treated as a single plan, and all stock bonus plans maintained by the employer shall be treated as a single plan, and "(ii) trusts which are not qualified trusts under section 401(a) and annuity contracts which do not satisfy the requirements of section 404(a)(2) shall not be taken into account. "(D) TOTAL TAXABLE AMOUNT.— For purposes of this section and section 403, the term total taxable amount' means, with respect to a liunp sum distribution, the amount of such distribution which exceeds the sum of— "(i) the amounts considered contributed by the employee (determined by applying section 72(f)), > reduced by any amounts previously distributed which were not includible in gross income, and
"(ii) the net unrealized appreciation attributable to that part of the distribution which consists of the securities of the employer corporation so distributed. "(E) COMMUNITY PROPERTY LAWS.—The provisions of this subsection, other than paragraph (3), shall be applied without regard to community property laws. "(F) MINIMUM PERIOD OF SERVICE.— For purposes of this subsection, no amount distributed to an employee from or under a plan may be treated as a lump sum distribution under subparagraph (A) unless the employee has been a participant in the plan for 5 or more taxable years before the taxable year in which such amounts are distributed. "(G) AMOUNTS SUBJECT TO PENALTY.—T h is subsection shall not apply to amounts described in subparagraph (A) of section 72(m)(5) to the extent that section 72(m)(5) applies to such amounts. "(H) BALANCE TO CREDIT OF EMPLOYEE NOT TO INCLUDE AMOUNTS PAYABLE UNDER QUALIFIED DOMESTIC RELATIONS ORDER. —For purposes of this subsection, the balance to the credit of an employee shall not include any amount payable to an alternate payee under a quaUfied domestic relations order (within the meeining of section 414(p)). "(I) TRANSFERS TO COST-OF-LIVING ARRANGEMENT NOT TREATED AS DISTRIBUTION.— For purposes of this subsection, the balance to the credit of an employee under a defined contribution plan shall not include any amount transferred from such defined contribution plan to a qualified costof-living arrangement (within the meaning of section 415(k)(2)) under a defined benefit plan. "(J) 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
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