PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2421 the activities of the qualified employee-owner and such services are substantially performed by the qualified employee-owner, this subsection shall apply to any expense of such corporation which directly relates to the activities of such employee-owner in the same manner as if such expense were incurred by such employee-owner. ' (ii) QuAUFiED EMPLOYEE-OWNER.— For purposes of ,i this subparagraph, the term 'qualified employee-owner' means any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2)) and who is a writer, photographer, or artist." (2) Subparagraph (B) of section 6026(d)(2) of the 1988 Act is 26 USC 263A amended by striking "the taxpayer made" and inserting "a note. taxpayer engaged in a farming business involving the produc- tion of animals having a preproductive period of more than 2 years made". (e) AMENDMENTS RELATED TO SECTION 6028 OF THE 1988 ACT.— (1) Paragraph (5) of section 168(b) is amended by striking "paragraph (2)(B)" and inserting "paragraph (2)(C)". (2) Paragraph (2) of section 168(c) is amended by striking "subsection (b)(2)(B)" and inserting "subsection (b)(2)(C)". (f) AMENDMENT RELATED TO SECTION 6029 OF THE 1988 ACT.— The subparagraph (D) of section 168(b)(3) added by section 6029 of the 1988 Act is redesignated as subparagraph (E). (g) AMENDMENT RELATED TO SECTION 6033 OF THE 1988 ACT. — Subsection flb) of section 6033 of the 1988 Act is amended by striking 26 USC 451 note, "paragraph (1)" and inserting "subsection (a)". (h) AMENDMENT RELATED TO SECTION 6054 OF THE 1988 ACT. — Paragraph (1) of section 6054(b) of the 1988 Act is amended by 26 USC 415 note, striking "subsection apply" and inserting "section shall apply'. (i) AMENDMENT RELATED TO SECTION 6061 OF THE 1988 ACT. — Section 6061 of the 1988 Act is amended— 26 USC 133 note. (1) by striking "section lllB(h)(5)(A)" and inserting "section 1011B(h)(5)(A)", and (2) by striking "section lllB(h)" and inserting "section 1011B(h)". (j) AMENDMENT RELATED TO SECTION 6064 OF THE 1988 ACT. — Paragraph (13) of section 457(e) is amended to read as follows: "(13) SPECIAL RULE FOR CHURCHES. —The term 'eligible em- ployer' shall not include a church (as defined in section 3121(w)(3)(A)) or qualified church-controlled organization (as de- fined in section 3121(w)(3)(B)). " (k) AMENDMENT RELATED TO SECTION 6067 OF THE 1988 ACT.— Subsection (c) of section 6067 of the 1988 Act is amended by striking 26 USC 414 note. "section 205(c)" and inserting "section 2005(c)". (1) AMENDMENT RELATED TO SECTION 6071 OF THE 1988 ACT.— Paragraph (2) of section 6071(b) of the 1988 Act is amended by 26 USC 401. striking "electric plan" and inserting "electric cooperative plan'. (m) PROVISION RELATED TO SECTION 6076 OF THE 1988 ACT.— If, for 26 USC 481 note. the 1st taxable year beginning on or after January 1, 1987, a qualified group self-insurers' fund changes its treatment of policy- holder dividends to take into account such dividends no earlier than the date that the State regulatory authority determines the amount of the policyholder dividend that may be paid, then such change shall be treated as a change in a method of accounting and no adjustment under section 481(a) of the Internal Revenue Code of
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