EFFECTIVE DATE.

SEC. 12003. EFFECTIVE DATE. (a) In General.— Except as provided in subsection (b), the amendments made by this subtitle shall apply to reversions occurring after September 30, 1990. (b) Exception.— The amendments made by this subtitle shall not apply to any reversion after September 30, 1990, if— (1) in the case of plans subject to title IV of the Employee Retirement Income Security Act of 1974, a notice of intent to terminate under such title was provided to participants (or if no participants, to the Pension Benefit Guaranty Corporation) before October 1, 1990, (2) in the case of plans subject to title I (and not to title IV) of such Act, a notice of intent to reduce future accruals under section 204(h) of such Act was provided to participants in connection with the termination before October 1, 1990, (3) in the case of plans not subject to title I or IV of such Act, a request for a determination letter with respect to the termination was filed with the Secretary of the Treasury or the Secretary’s delegate before October 1, 1990, or (4) in the case of plans not subject to title I or IV of such Act and having only 1 participant, a resolution terminating the plan was adopted by the employer before October 1, 1990.