100 STAT. 2866
PUBLIC LAW 99-514—OCT. 22, 1986 '
"(E) DENIAL OF ROLLOVER TREATMENT FOR REQUIRED DIS-
TRIBUTIONS.—This subparagraph shall not apply to any amount to the extent such amount is required to be distributed under subsection (a)(6) or (b)(3)." (6) TREATMENT OF DISTRIBUTIONS REQUIRED UNDER INCIDENTAL DEATH BENEFIT RULES.—Paragraph (9) of section 401(a) (relating
to required distributions) is amended by adding at the end thereof the following new subparagraph: "(G) TREATMENT OF INCIDENTAL DEATH BENEFIT DISTRIBU-
TIONS.—For purposes of this title, any distribution required under the incidental death benefit requirements of this subsection shall be treated as a distribution required under this paragraph." j (7) CLERICAL AMENDMENTS.—
(A) Paragraph (1) of section 408(c) is amended by striking out "paragraphs (1) through (7)" and inserting in lieu thereof "paragraphs (1) through (6)". (B) Subsection (a) of section 4974 (relating to excise tax on certain accumulations in individual retirement accounts or annuities) is amended by striking out "section 408(a)(6) or (7), or 408fl3)(3) or (4)" and inserting in lieu thereof "section 408(a)(6) or 408a)X3)". (C) Subsection (b) of section 4974 is amended by striking out "section 408(a)(6) or (7) or 408(b)(3) or (4)" and inserting in lieu thereof "section 408(a)(6) or 4080i)X3)". (b) AMENDMENTS RELATED TO SECTION 522 OF THE ACT.—
(1) Clause (v) of section 402(a)(5)(E) (defining partial distribution) is amended by striking out "of any portion of" and inserting in lieu thereof "of all or any portion of". (2) Clause (i) of section 402(a)(5)(D) (relating to special rules for partial distributions) is amended by adding at the end thereof the following new sentence: "For purposes of subclause (I), the balance to the credit of the employee shall not include any accumulated deductible employee contributions (within the meaning of section 72(o)(5))." (3)(A) Section 402 is amended by adding at the end thereof the following new subsection: "(g) TREATMENT OF SELF-EMPLOYED INDIVIDUALS.—For purposes of this section, except as otherwise provided in subparagraph (A) of subsection (e)(4), the term 'employee' includes a self-employed individual (as defined in section 401(c)(l)(B)) and the employer of such individual shall be the person treated as his employer under section 401(c)(4)." (B) Paragraph (4) of section 402(e) is amended by striking out subparagraph (F). (4) Paragraph (7) of section 402(a) (relating to rollover where spouse received distributions after death of employee) is amended by striking out "the spouse were the employee" and inserting in lieu thereof "the spouse were the employee; except that a trust or plan described in subclause (III) or (IV) of paragraph (5)(E)(iv) shall not be treated as an eligible retirement plan with respect to such distribution". (5) Clause (ii) of section 402(a)(5)(D) is amended by striking out "a plan described in subclause (IV) or (V)" and inserting in lieu thereof "a trust or plan described in subclause (III) or (IV)".
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