12 2 STA T .5 112 PUBLIC LA W 11 0–4 5 8—DE C.2 3, 2008 ben e fitpla nan d t h e appli c able defined c o nt r ib u tion plan for m in g part of an eligible combined plan , the plan admini s- trator shall terminate each such plan separatel y.’ ’, and (B) by stri k ing paragraph ( 3 ) and by redesignating paragraphs ( 4 ),( 5 ),and( 6 ) as paragraphs (3), (4), and (5), respecti v ely. (d) AMEND MEN TSR E LA TED T OS E C T I ON 90 6. — ( 1 ) Section 906(b)(1)(B)(ii) of the 2 006 Act is amended by striking ‘ ‘paragraph (1)’’ and inserting ‘‘paragraph (10)’’. (2) Section 4021(b) of E R I SA is amended by inserting ‘‘or’’ at the end of paragraph (12), by striking ‘‘
or’’ at the end of paragraph (13) and inserting a period, and by striking para- graph (14). SEC.1 1 0 . AM E ND MEN T S R E L ATED T O T I TLE X . (a) AMENDMENTS TO RAIL R OAD RETIREMENT ACT.— (1) Section 14(b) of the Railroad Retirement Act of 19 7 4 (45 U .S. C . 231m(b)) is amended by adding at the end the follo w ing
‘‘(3)(A) P ayments made pursuant to paragraph (2) of this subsection shall not re q uire that the employee be entitled to an annuity under section 2(a)(1) of this Act: Provided, however, T hat where an employee is not entitled to such an annuity, payments made pursuant to paragraph (2) may not begin before the month in which the following three conditions are satisfied: ‘‘(i) The employee has completed ten years of service in the railroad industry or, five years of service all of which accrues after D ecember 31, 1995. ‘‘(ii) The spouse or former spouse attains age 62. ‘‘(iii) The employee attains age 62 (or if deceased, would have attained age 62). ‘‘(B) Payments made pursuant to paragraph (2) of this subsection shall terminate upon the death of the spouse or former spouse, unless the court document provides for termi- nation at an earlier date. N otwithstanding the language in a court order, that portion of payments made pursuant to paragraph (2) which represents payments computed pursuant to section 3(f)(2) of this Act shall not be paid after the death of the employee. ‘‘(C) If the employee is not entitled to an annuity under section 2(a)(1) of this Act, payments made pursuant to para- graph (2) of this subsection shall be computed as though the employee were entitled to an annuity.’’. (2) Subsection (d) of section 5 of the Railroad Retirement Act (45 U.S.C. 231d) is repealed. (b) E F FECTI V E DATES.— (1) S UB SECTION (a)(1).—The amendment made by sub- section (a)(1) shall apply with respect to payments due for months after August 2007. If, prior to the effective date of such amendment, payment pursuant to paragraph (2) of section 14(b) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(b)) was terminated because of the employee’s death, pay- ment to the former spouse may be reinstated for months after August 2007. (2) SUBSECTION (a)(2).—The amendment made by sub- section (a)(2) shall take effect upon the date of the enactment of this Act. 45USC231dnote. 45 USC 231 m note. 2 9 USC 1321. 2 6 USC 415.
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