AMENDMENTS RELATED TO OMNIBUS BUDGET RECONCILIATION ACT OF 1986.

SEC. 7871. AMENDMENTS RELATED TO OMNIBUS BUDGET RECONCILIATION ACT OF 1986. (a) Amendments Related to Section 9202 of the Act.— 103 STAT. 2435 (1) Section 411(b)(2) of the Internal Revenue Code of 1986 and section 204(b)(2) of ERISA are each amended by striking subparagraph (B) and by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively. (2) Section 411(b)(2)(C), as redesignated by paragraph (1), is amended by striking “subparagraph” and inserting “paragraph”. (3) Section 204(b)(2)(C) of ERISA, as redesignated by paragraph (1), is amended by striking “(C) and (D)” and inserting “(B) and (C)”. (4) The amendments made by this subsection shall take effect as if included in the amendments made by section 9202 of the Omnibus Budget Reconciliation Act of 1986. (b) Amendments Related to Section 9203 of the Act.— (1) Section 411(a)(8)(B) is amended to read as follows: “(B) the later of— “(i) the time a plan participant attains age 65, or “(ii) the 5th anniversary of the time a plan participant commenced participation in the plan.” (2) Section 3(24)(B) of ERISA is amended to read as follows: “(B) the later of— “(i) the time a plan participant attains age 65, or “(ii) the 5th anniversary of the time a plan participant commenced participation in the plan.” (3) The amendments made by this subsection shall take effect as if included in the amendments made by section 9203 of the Omnibus Budget Reconciliation Act of 1986. (c) Amendment Relating to Section 9501.—Section 602(2)(A)(iii) of ERISA is amended by inserting “section” before “603(6)”.