MISCELLANEOUS CHANGES.

SEC. 7841. MISCELLANEOUS CHANGES. (a) Amendment Related to Transfers Incident to Divorce or Separation.— (1) Paragraph (6) of section 408(d) is amended by striking “his former spouse under a divorce decree or under a written instrument incident to such divorce” and inserting “his spouse or former spouse under a divorce or separation instrument described in subparagraph (A) of section 71(b)(2)”. (2) Subsection (p) of section 414 is amended by redesignating paragraph (11) as paragraph (12) and by inserting after paragraph (10) the following new paragraph: “(11) Application of rules to governmental and church plans.—For purposes of this title, a distribution or payment 103 STAT. 2428from a governmental plan (as defined in subsection (d)) or a church plan (as described in subsection (e)) shall be treated as made pursuant to a qualified domestic relations order if it is made pursuant to a domestic relations order which meets the requirement of clause (i) of paragraph (1)(A).” (3) The amendments made by this subsection shall apply to transfers after the date of the enactment of this Act in taxable years ending after such date. (b) Amendment Related to Single-Employer Pension Plan Amendments Act of 1986.— (1) Section 404(g)(1) is amended by inserting “4041(b),” before “4062”. (2) The amendment made by paragraph (1) shall apply to payments made after January 1, 1986, in taxable years ending after such date. (c) Definition of Compensation.— (1) Paragraph (1) of section 219(f) (defining compensation) is amended by adding at the end thereof the following new sentence: “For purposes of this paragraph, section 401(c)(2) shall be applied as if the term trade or business for purposes of section 1402 included service described in subsection (c)(6). (2) The amendment made by paragraph (1) shall apply to contributions after the date of the enactment of this Act in taxable years ending after such date. (d) Miscellaneous Clerical Changes.— (1) Paragraph (1) of section 6103(d) is amended by striking “45,”. (2) Section 6871 is amended by striking “44, or 45” each place it appears and inserting “or 44”. (3) Paragraph (5) of section 691(c) is amended by striking “paragraph (1)(D)” and inserting “paragraph (1)(C)”. (4) The table of chapters for subtitle D is amended by striking the comma in the item relating to chapter 42 and inserting a semicolon. (5) Section 6652 is amended— (A) by redesignating the subsection relating to information with respect to includible employee benefits as subsection (k), and (B) by redesignating the subsection relating to alcohol and tobacco taxes as subsection (1). (6) Paragraph (2) of section 410(a) is amended by striking the comma before the period. (7) The heading of paragraph (1) of section 132(h) is amended by striking “officers, etc.,” and inserting “highly compensated employees”. (8) Paragraph (1) of section 66(d) is amended by striking “section 911(b)” and inserting “section 911(d)(2)”. (9) Subsection (e) of section 861 is amended by striking “section 826(a)” and inserting “section 862(a)”. (10) Paragraph (27) of section 381(a) (relating to credit under section 53) is redesignated as paragraph (26). (11) Subclause (III) of section 382(l)(3)(B)(i) is amended by striking “divorce,” and inserting “divorce),”. (12) The last sentence of section 6157(a) is amended by striking “subsections (c) and (d)” and inserting “subsection (c)”. 103 STAT. 2429 (13) Clause (i) of section 42(d)(6)(A) is amended by striking “Farmers’ Home Administration” and inserting “Farmers Home Administration”. (14) Clause (ii) of section 42(d)(7)(A) is amended by striking “sebsection (a)” and inserting “subsection (a)”. (15) Subparagraph (A) of section 42(e)(2) is amended by striking “captial account” and inserting “capital account”. (16) Paragraph (2) of section 844(a) is amended by striking “for the taxable year” and inserting “for a prior taxable year”. (17) Subsection (c) of section 4221 is amended by striking “or 4083”. (18) Clause (i) of section 274(n)(2)(F) is amended by inserting “any” before “Federal”. (19) Subparagraph (B) of section 132(f)(2) is amended by striking “section 151(e)(3)” and inserting “section 151(c)(3)”. (20) Sections 6420(e)(2), 6421(g)(2), and 6427(j)(2) are each amended by striking “section 7602” and inserting “section 7602(a)”. (e) Amendment Related to Treatment of Transactions in Which Federal Financial Assistance Provided.— (1) Section 597(b)(2) is amended by striking “to reflect such treatment” and inserting “in connection with such assistance”. (2) The amendment made by this subsection shall apply as if included in the amendments made by section 1401 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989. (f) Amendment Related to Alcohol, Tobacco, and Firearms Returns.—Paragraph (6) of section 6091(b) is amended by inserting “section 4181 or” before “subtitle E”. (g) Authority to Pay Administrative Expenses from Vaccine Injury Compensation Trust Fund. (1) In general.—Paragraph (1) of section 9510(c) (relating to expenditures from Vaccine Injury Compensation Trust Fund) is amended by inserting before the period at the end thereof the following: “, or for the payment of all expenses of administration (but not in excess of $6,000,000 for any fiscal year) incurred by the Federal Government in administering such subtitle”. (2) Effective date.—The amendment made by paragraph (1) shall apply to fiscal years beginning after September 30, 1989.