PUBLIC LAW 99-514—OCT. 22, 1986
100 STAT. 2507
employees who may be excluded from consideration under section 89(h)." (3) Section 127(b)(2) is amended by striking out the last sentence thereof and inserting in lieu thereof: "For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h)." (4) Section 129(d)(3) is amended by striking out the last sentence thereof and inserting in lieu thereof: "For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h)." (5) Section 132(h)(1) is amended by adding at the end thereof the following new sentence: "For purposes of this paragraph and subsection (e), there may be excluded from consideration employees who may be excluded from consideration under section 89(h)." (6) Paragraph (2) of section 505(b) is amended to read as follows: "(2) EXCLUSION OF CERTAIN EMPLOYEES.—For purposes of paragraph (1), there may be excluded from consideration employees who may be excluded from consideration under section 89(h)." (h) REPORTING REQUIREMENTS.—
(1) IN GENERAL.—Section 6039D(d) is amended to read as follows: "(d) DEFINITIONS.—For purposes of this section— "(1) SPECIFIED FRINGE BENEFIT PLAN.—The term 'specified fringe benefit plan' means any plan under section 79, 105, 106, 120,125,127, or 129. "(2) APPLICABLE EXCLUSION.—The term 'applicable exclusion' means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income." (2) INFORMATION REQUIRED TO BE REPORTED.—Section 6039D(a)
is amended by striking out "and" at the end of paragraph (4), by striking out the period at the end of paragraph (5) and inserting in lieu thereof ", and", and by inserting after paragraph (5) the following new paragraph: "(6) the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3)." (3) ADDITIONAL INFORMATION.—Section 6039B(c) is amended
by adding at the end thereof the following new sentence: "The Secretary may require returns under this subsection only from a representative group of employers." (i) CONFORMING AMENDMENTS TO SECTION 414(n).—
(1) Paragraph (1) of section 414(n) is amended by striking out "pension requirements" and inserting in lieu thereof "requirements". (2) Subparagraph (B) of section 414(n)(2) is amended by inserting "(6 months in the case of core health benefits)" after "1 year". (3) Paragraph (3) of section 414(n) is amended— (A) by striking out "Pension requirements" and inserting in lieu thereof "Requirements", (B) by striking out "pension requirements" and inserting in lieu thereof "requirements", and
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