106 STAT. 312 PUBLIC LAW 102-318—JULY 3, 1992 26 USC 415. (24) Subparagraph (B) of section 415(b)(2) (relating to adjustment for certain other forms of benefit) is amended by strUdng "sections 402(a)(5)and inserting "sections 402(cr. (25) Paragraph (2) of section 415(c) (relating to annual addition) is amended by striking "sections 402(a)(5) and inserting "sections 402(c)**. 26 USC 457. (26) Subparagraph (B) of section 457(c)(2) is amended by striking "section 402(a)(8) in clause (i) thereof and inserting "s ection 402(0)(3)**. 26 USC 691. (27) Section 691(c) (relating to coordination with section 402(e)) is amended by striking "402(ey* in the text and heading and inserting "402(d)**. 26 USC 871. (28) Subparagraph (B) of section 871(a)(l) (relating to income other than capital gains) is amended by striking "402(a)(2), 403(a)(2), or**. (29) Paragraph (1) of section 871(b) (relating to imposition of tax) is amended by striking "402(0)(1)" and inserting "402(d)(l). (30) Paragraph (1) of section 871(k) is amended by striking "s ection 402(8)(4)" and inserting "section 402(e)(2r. 26 USC 877. (31) Subsection (b) of section 877 (relating to alternative tax) is amended by striking "402(0)(1)" and inserting "402(d)(l)". 26 USC 1441. (32) Subsection (b) of section 1441 (relating to income items) is amended by striking "402(a)(2), 403(a)(2), or". (33) Paragraph (5) of section 1441(c) (relating to special items) is amended by striking "402(a)(2), 403(a)(2), or". 26 USC 3121. (34) Subparagraph (A) of section 3121(v)(l) is amended by striking "section 402(a)(8)" and inserting "section 402(e)(3). 26 USC 3306. (35) Subparagraph (A) of section 3306(r)(l) is amended by striking "section 402(a)(8)" and inserting "section 402(e)(3)". 26 USC 3405. (36) Subsection (a) of section 3405 is amended by striking "PENSIONS, ANNUITIES, ETC.—" from the heading thereof and inserting "PERIODIC PAYMENTS. —". (37) Subsection (b) of section 3405 (relating to nonperiodic distribution) is amended— (A) by striking "the amount determined under paragraph (2)" from paragraph (1) thereof and inserting "an amount equal to 10 percent of such distribution"; and (B) by striking paragraph (2) (relating to amount of witUiolding) and redesignating paragraph (3) as paragraph (2). (38) Paragraph (4) of section 3405(d) (relating to qualified total distributions) is hereby repealed. (39) Paragraph (8) of section 3405(d) (relating to maximum amounts withheld) is amended to read as follows: "(8) MAXIMUM AMOUNT WITHHELD. —The maximimi amount to be withheld under this section on any designated distribution shall not exceed the sum of the amount of money and the fair market value of other property (other than securities of the employer corporation) received in the distribution. No amount shall be required to be withheld under this section in the case of any designated distribution which consists only of seciuities of the employer corporation and cash (not in excess of $200) in lieu of financial shares. For purposes of this paragraph, the term 'securities of the employer corporation has the meaning given such term by section 402(e)(4)(E)."
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