DATE FOR ADOPTION OF PLAN AMENDMENTS.

SEC. 523. DATE FOR ADOPTION OF PLAN AMENDMENTS. If any amendment made by this subtitle requires an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after January 1, 1994, if— (1) during the period after such amendment takes effect and before such first plan year, the plan is operated in accordance with the requirements of such amendment, and (2) such plan amendment applies retroactively to such period.