102 STAT. 3472
PUBLIC LAW 100-647—NOV. 10, 1988 "(2) COLLECTIVE BARGAINING AGREEMENTS.—In the case of a plan maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers ratified before March 1, 1986, the amendments made by this section shall not apply to plan years beginning before the earlier of— "(A) January 1, 1991, or "(B) the later of— "(i) January 1, 1989, or "(ii) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after February 28, 1986)."
SEC. lOllA. AMENDMENTS RELATED TO PARTS III AND IV OF SUBTITLE A OF TITLE XI OF THE REFORM ACT. (a) AMENDMENTS RELATED TO SECTION 1121 OP THE REFORM ACT.—
26 USC 408 note. 26 USC 401 note.
(1) Subparagraph (F) of section 402(a)(5) of the 1986 Code (relating to transfer treated as rollover contribution under section 408) is amended by striking out "described in subparagraph (A)" and inserting in lieu thereof "resulting in any portion of a distribution being excluded from gross income under subparagraph (A)". (2)(A) Section 408(d)(3)(A) is amended by striking out the last sentence thereof. (B) The amendment made by subparagraph (A) shall apply to rollover contributions made in taxable years beginning aiter December 31 1986. (3) Section 'll21(d) of the Reform Act is amended by adding at the end thereof the following new paragraph: "(5) PLANS MAY INCORPORATE SECTION 4 0 1 (a)(9) REQUIREMENTS BY REFERENCE.—Notwithstanding any other provision of
26 USC 402 note.
law, except as provided in regulations prescribed by the Secretary of the Treasury or his delegate, a plan may incorporate by reference the requirements of section 401(a)(9) of the Internal Revenue Code of 1986." (4) Section 1121(d)(3) of the Reform Act is amended by striking out "plan years" and inserting in lieu thereof "years". (5) Section 402(a)(5)(F)(ii) of the Internal Revenue Code of 1954 shall not apply to distributions after October 22, 1986, and before the 1st taxable year beginning after 1986 which are attributable to benefits which accrued before January 1, 1985. (b) AMENDMENTS RELATED TO SECTION 1122 OF THE REFORM ACT,—
(I)(A) Section 72(f) of the 1^86 Code (relating to special rules for computing employees' contributions) is amended by striking out "for purposes of subsections (d)(1) and (e)(7), the consideration for the contract contributed by the employee,". (B) Section 72(n) of the 1986 Ckxle (relating to annuities under retired serviceman's family protection plan or survivor benefit plan) is amended by striking out "Subsections (b) and (d)" and inserting in lieu thereof "Subsection (b)". (C) Sections 406(e) and 407(e) of the 1986 Code are each amended by striking out paragraph (1) and by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively. (2)(A) Section 72 of the 1986 Code (relating to annuities and certain proceeds of endowment and life insurance contracts) is
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