Pub. L. 101-508, tit. XI, subtit. D, sec. 11404

GROUP LEGAL SERVICES PLANS.

EnactedYear: 1990Length: 76 wordsOfficial source

SEC. 11404. GROUP LEGAL SERVICES PLANS. (a) In General.— Subsection (e) of section 120 (relating to amounts received under qualified group legal services plans) is amended by striking “September 30, 1990” and inserting “December 31, 1991”. (b) Conforming Amendment.— Subsection (a) of section 7102 of the Revenue Reconciliation Act of 1989 is amended by striking paragraph (2). (c) Effective Date.— The amendments made by this section shall apply to taxable years beginning after December 31, 1989.