.? '^'•^^f^, PUBLIC LAW 105-206^JULY 22, 1998 112 STAT. 825 (5) Clause (ii) of section 142(f)(3)(A) of the 1986 Code is amended by striking "1997, (" and inserting "1997 (". (6) The last sentence of paragraph (3) of section 501(n) of the 1986 Code is amended by striking "subparagraph (C)(ii)" and inserting "subparagraph (E)(ii)". (7) Subsection (o) of section 501 of the 1986 Code is amended by striking "section 1853(e)" and inserting "section 1855(d)". (8) The heading for subclause (II) of section 512(b)(17)(B)(ii) of the 1986 Code is amended by striking "RULE" and inserting "RULE". (9) Clause (ii) of section 543(d)(5)(A) of the 1986 Code is amended by striking "section 563(c)" and inserting "section 563(d)". (10) Subparagraph (B) of section 871(f)(2) of the 1986 Code is amended by striking "(19 U.S.C. 2462)" and inserting "19 U.S.C. 2461 et seq.)". (11) Paragraph (2) of section 1017(a) of the 1986 Code is amended by striking "(b)(2)(D)" and inserting "(b)(2)(E)". (12) Subparagraph (D) of section 1250(d)(4) of the 1986 Code is amended by striking "the last sentence of section 1033(b)" and inserting "section 1033(b)(2)". (13) Paragraph (5) of section 3121(a) of the 1986 Code is amended— (A) by striking the semicolon at the end of subparagraph (F) and inserting a comma; (B) by striking "or" at the end of subparagraph (G); and (C) by striking the period at the end of subparagraph (I) and inserting a semicolon. (14) Paragraph (19) of section 3401(a) of the 1986 Code is amended by inserting "for" before "any benefit provided to". (15) Paragraph (21) of section 3401(a) of the 1986 Code is amended by inserting "for" before "any payment made". (16) Sections 4092(b) and 6427(q)(2) of the 1986 Code are each amended by striking "section 4041(c)(4)" and inserting "section 4041(c)(2)". (17) Sections 4221(c) and 4222(d) of the 1986 Code are each amended by striking "4053(a)(6)" and inserting "4053(6)". (18)(A) The heading of section 4973 of the 1986 Code is amended to read as follows: "SEC. 4973. TAX ON EXCESS CONTRIBUTIONS TO CERTAIN TAX- FAVORED ACCOUNTS AND ANNUITIES.". (B) The item relating to section 4973 in the table of sections for chapter 43 of the 1986 Code is amended to read as follows: "Sec. 4973. Tax on excess contributions to certain tax-favored accounts and annuities.". (19) Section 4975 of the 1986 Code is amended— (A) in subsection (c)(3) by striking "exempt for the tax" and inserting "exempt from the tax"; and (B) in subsection (i) by striking "Secretary of Treasury" and inserting "Secretary of the Treasury". (20) Paragraph (1) of section 6039(a) of the 1986 Code is amended by inserting "to any person" after "transfers".
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