AMENDMENT OF 1986 CODE AND TABLE OF CONTENTS.

SEC. 700. AMENDMENT OF 1986 CODE AND TABLE OF CONTENTS. (a) Amendment of 1986 Code.—Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (b) Table of Contents.— TITLE VII— REVENUE PROVISIONS Sec. 700. Amendment of 1986 Code and table of contents. Subtitle A— Withholding Tax Provisions Sec. 701. Withholding on distributions of Indian casino profits to tribal members. Sec. 702. Voluntary withholding on certain Federal payments and on unemployment compensation. Subtitle B— Provisions Relating to Estimated Taxes and Payments and Deposits of Taxes Sec. 711. Treatment of subpart F and section 936 income of taxpayers using annualized method for estimated tax. Sec. 712. Time for payments and deposits of certain taxes. Sec. 713. Reduction in rate of interest paid on certain corporate overpayments. Subtitle C— Earned Income Tax Credit Sec. 721. Extension of earned income tax credit to military personnel stationed out-side the United States. Sec. 722. Certain nonresident aliens ineligible for earned income tax credit. Sec. 723. Income of prisoners disregarded in determining earned income tax credit. Subtitle D— Provisions Relating To Retirement Benefits Sec. 731. Treatment of excess pension assets used for retiree health benefits. Sec. 732. Rounding rules for cost-of-living adjustments. Sec. 733. Increase in inclusion of social security benefits paid to nonresidents. Subtitle E— Other Provisions Sec. 741. Partnership distributions of marketable securities. Sec. 742. Taxpayer identification numbers required at birth. Sec. 743. Extension of Internal Revenue Service user fees. Sec. 744. Modification of substantial understatement penalty for corporations participating in tax shelters. Sec. 745. Modification of authority to set terms and conditions for savings bonds. Subtitle F— Pension Plan Funding and Premiums Sec. 750. Short title. Part I— Pension Plan Funding SUBPART A— AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986 Sec. 751. Minimum funding requirements. Sec. 752. Limitation on changes in current liability assumptions. Sec. 753. Anticipation of bargained benefit increases. Sec. 754. Modification of quarterly contribution requirement. Sec. 755. Exceptions to excise tax on nondeductible contributions. SUBPART B— AMENDMENTS TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Sec. 761. Minimum funding requirements. Sec. 762. Limitation on changes in current liability assumptions. Sec. 763. Anticipation of bargained benefit increases. Sec. 764. Modification of quarterly contribution requirement. SUBPART C— OTHER FUNDING PROVISIONS Sec. 766. Prohibition on benefit increases where plan sponsor is in bankruptcy. 108 STAT. 4995 Sec. 767. Single sum distributions. Sec. 768. Adjustments to lien for missed minimum funding contributions. Sec. 769. Special funding rules for certain plans. Part II— Amendments Related to Title IV of the Employee Retirement Income Security Act of 1974 Sec. 771. Reportable events. . Sec. 772. Certain information required to be furnished to PBGC. Sec. 773. Enforcement of minimum funding requirements. Sec. 774. Computation of additional PBGC premium. Sec. 775. Disclosure to participants. Sec. 776. Missing participants. . _ . Sec. 777. Modification of minimum guarantee for disability benefits. Sec. 778. Procedures to facilitate distribution of termination benefits. Part III— Effective Dates Sec. 781. Effective dates.