PUBLIC LAW 102-318—JULY 3, 1992 106 STAT. 311 (11) Subsection (j) of section 402 is amended by striking 26 USC 402. " (a)(1) or (e)(4)(J) and inserting "(0)(4)". (12XA) Clause (i) of section 403(a)(4)(A) is amended by insert- 26 USC 403. ing "in an eligible rollover distribution (within the meaning of section 402(c)(4)r before the comma at the end thereof (B) Subparagraph (B) of section 403(a)(4) is amended to read as follows: "(B) CERTAIN RULES MADE APPLICABLE. —Rules similar to the rules of paragraphs (2) through (7) of section 402(c) shall apply for purposes of subparagraph (A)." (13XA) Clause (i) of section 403(b)(8)(A) is amended by inserting "in an eligible rollover distribution (within the meaning of section 402(c)(4)) before the comma at the end thereof. (B) Paragraph (8) of section 403(b) is amended by striking subparagraphs (B), (C), and (D) and inserting the following: "(B) CERTAIN RULES MADE APPLICABLE. — Rules similar to the rules of paragraphs (2) through (7) of section 402(c) shall apply for purposes of subparagraph (A).** (14) Section 406(c) (relating to termination of status as 26 USC 406. deemed employee not to be treated as separation from service for purposes of limitation of tax) is amended by striking "section 402(e) and inserting "section 402(d). (15) Section 407(c) (relating to termination of status as 26 USC 407. deemed employee not to be treated as separation from service for purposes of limitation of tax) is amended by striking "section 402(e) and inserting "section 402(d). (16) Paragraph (1) of section 408(a) is amended by striking 26 USC 408. "s e ction 402(a)(5), 402(a)(7) and inserting "section 402(c). (17) Clause (ii) of section 408(d)(3)(A) is amended to read as follows: "(ii) no amount in the account and no part of the value of the annuity is attributable to any source other than a rollover contribution (as defined in section 402) from an employee's trust described in section 401(a) which is exempt from tax under section 501(a) or from an annuity plan described in section 403(a) (and any earnings on such contribution), and the entire amount received (including property and other money) is paid (for the benefit of such individual) into another such trust or annuity plan not later than the 60th day on which the individual receives the payment or the distribution; or". (18) Subparagraph (B) of section 408(d)(3) (relating to limitations) is amended by striking the second sentence thereof. (19) Subparagraph (F) of section 408(d)(3) (relating to frozen deposits) is amended by striking "section 402(a)(6)(H)" and inserting "section 402(c)(7). (20) Subclause (I) of section 414(n)(5)(C)(iii) is amended by 26 USC 414. striking "section 402(a)(8) and inserting "section 402(6)(3)". (21) Clause (i) of section 414(q)(7)(B) is amended by striking "402(a)(8)and inserting "402(0)(3)". (22) Paragraph (2) of section 414(s) (relating to employer may elect to treat certain deferrals as compensation) is amended by striking "402(a)(8)" and inserting "402(e)(3)". (23) Subparagraph (A) of section 415(b)(2) (relating to annual 26 USC 4i5. benefit in general) is amended by striking "sections 402(a)(5)" and inserting "sections 402(c)".
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