EMPLOYER-PROVIDED GROUP LEGAL SERVICES.

SEC. 7102. EMPLOYER-PROVIDED GROUP LEGAL SERVICES. (a) Extension.— (1) In general.—Subsection (e) of section 120 (relating to group legal services plans) is amended by striking “ending after December 31, 1988” and inserting “beginning after September 30, 1990”. (2) Special rule.—In the case of any taxable year beginning in 1990, only amounts paid before October 1, 1990, by the employer for coverage for the employee, his spouse, or his dependents under a qualified group legal services plan for periods before October 1, 1990, shall be taken into account in determining the amount excluded under section 120 of the Internal Revenue Code of 1986 with respect to such employee for such taxable year. (b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years ending after December 31, 1988.