SEC. 1446. CONTRIBUTIONS ON BEHALF OF DISABLED EMPLOYEES. (a) All Disabled Participants Receiving Contributions.— Section 415(c)(3)(C) is amended by adding at the end the following: “If a defined contribution plan provides for the continuation of contributions on behalf of all participants described in clause (i) for a fixed or determinable period, this subparagraph shall be applied without regard to clauses (ii) and(iii).”. (b) Effective Date.— The amendment made by this section shall apply to years beginning after December 31, 1996.
Pub. L. 104-188, tit. I, subtit. D, ch. 4, sec. 1446: CONTRIBUTIONS ON BEHALF OF DISABLED EMPLOYEES. | Justis AI