PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1811 apply to all plan years to which the election applied and to all subsequent plan years. Any amount paid by a plan in a taxable year ending after the revocation shall be includible in income in such taxable year under the rules of this chapter in effect for such taxable year, except that, for purposes of applying the limitations imposed by this section, any portion of such amount which is attributable to any taxable year during which the election was in effect shall be treated as received in such taxable year.". (2) CONFORMING AMENDMENT.— Subparagraph (C) of section 415(b)(10) is amended by striking "This" and inserting: "(i) IN GENERAL.— Th is". (e) EFFECTIVE DATE.— 26 USC 4i5 note. (1) IN GENERAL. —The amendments made by subsections (a), (b), and (c) shall apply to years beginning after December 31, 1994. The amendments made by subsection (d) shall apply with respect to revocations adopted after the date of the enactment of this Act. (2) TREATMENT FOR YEARS BEGINNING BEFORE JANUARY i, 1995.— Nothing in the amendments made by this section shall be construed to imply that a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986) fails to satisfy the requirements of section 415 of such Code for any taxable year beginning before January 1, 1995. SEC. 1445. UNIFORM RETIREMENT AGE. (a) DISCRIMINATION TESTING. — Paragraph (5) of section 401(a) (relating to special rules relating to nondiscrimination requirements) is amended by adding at the end the following new subparagraph: "(F) S0CL\L SECURITY RETIREMENT AGE. —For purposes of testing for discrimination under paragraph (4)— "(i) the social security retirement age (as defined in section 415(b)(8)) shall be treated as a uniform retirement age, and "(ii) subsidized early retirement benefits and joint and survivor annuities shall not be treated as being unavailable to employees on the same terms merely because such benefits or annuities are based in whole or in part on an employee's social security retirement age (as so defined).". (b) EFFECTIVE DATE. —The amendment made by this section 26 USC 40i note. shall apply to years beginning after December 31, 1996. SEC. 1446. CONTRIBUTIONS ON BEHALF OF DISABLED EMPLOYEES. (a) ALL DISABLED PARTICIPANTS RECEIVING CONTRIBUTIONS.— Section 415(c)(3)(C) is amended by adding at the end the following: "If a defined contribution plan provides for the continuation of contributions on behalf of all participants described in clause (i) for a fixed or determinable period, this subparagraph shall be applied without regard to clauses (ii) and (iii).". (b) EFFECTIVE DATE.— The amendment made by this section 26 USC 415 note, shall apply to years beginning after December 31, 1996.
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