CONCURRENT RESOLUTION S — J U N E 29, 1984
98 STAT. 3473
"(3) by striking out 'the terms "key employee" and "top-heavy p l a n " ' in subparagraph (C) and inserting in lieu thereof 'the term "5-percent owner".'" (175) In section 168(b)(4)(A) of the Code (as added by section 111(b)(1) of the bill), insert "(without regard to the mid-month convention)" after "paragraph (2)" in the matter preceding clause (i). (176) In paragraphs (2) and (3)(C) of section 1042(b) of the Code (as added by section 541(a) of the bill), strike out "qualified securities" and insert "employer securities (within the meaning of section 409 (1)". (177) In section 4978 of the Code (as added by section 545(a))— (A) strike out "qualified securities" in paragraph (1) of subsection (a) and insert "employer securities", (B) strike out "qualified securities" the second place it appears in paragraph (2) of subsection (a) and insert "employer securities, (C) amend subsection (e)(l) to read as follows: "(1) EMPLOYEE STOCK OWNERSHIP PLAN.—The term 'employee stock ownership plan' has the meaning given to such term by section 4975(e)(7). ^', (D) strike out the closing quotation marks at the end of subsection (e)(4), and (E) insert at the end of subsection (e) the following: "(5) EMPLOYER SECURITIES.—The term 'employer securities' has the meaning given to such term by section 409(1).". (178) In section 1276(a)(2)(A) of the Code (as added by section 41(a) of the bill), insert "(determined without regard to paragraph (2) thereof)" after "section 1272(a)". (179) In section 48(a)(5)(B)(ii)(II) of the Code (as amended by section 31(b) of the bill), strike out "section 48(a)(2)(B)(vi)" and insert "section 48(a)(2)(B)(v)". (180) In section 112(b)(2) of the bill, strike out "act" and insert "section". (181) In subparagraph (D) of section 31(g)(15) of the bill, strike out "passenger" in the matter preceding clause (i). (182) In section 111(g) of the bill, insert the following new paragraph at the end thereof: "(5) SPECIAL RULE FOR MID-MONTH CONVENTION.—In the case of the amendment made by subsection (d)— "(A) paragraph (1) shall be applied by substituting 'June 22, 1984' for 'March 15, 1984', and "(B) paragraph (2) shall be applied by substituting 'June 23, 1984' for 'March 16, 1984' each place it appears." (183) In paragraph (3) of section 523(b) of the Highway Revenue Act of 1982 (as amended by section 734(a)(2)(A) of the bill) strike out "solely by reason of the parenthetical matter in paragraph (1)" and insert in lieu thereof "solely by reason of the amendment made by subsection (a)(1) or (d) of section 734 of the Tax Reform Act of 1984'\ (184) Insert at the end of section 112(b), the following new paragraph: "(3) SPECIAL RULE FOR CERTAIN msposmoNS BEFORE OCTOBER i,
1984.—The amendments made by this section shall not apply to any disposition before October 1, 1984, of all or substantially all of the personal property of a cable television business pursuant to a written offer delivered by the seller on June 20, 1984, but
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