DATE FOR ADOPTION OF PLAN AMENDMENTS.

SEC. 1465. DATE FOR ADOPTION OF PLAN AMENDMENTS. If any amendment made by this subtitle requires an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after January 1, 1998, if— “(1) during the period after such amendment takes effect and before such first plan year, the plan or contract is operated in accordance with the requirements of such amendment, and “(2) such amendment applies retroactively to such period. In the case of a governmental plan (as defined in section 414(d) of the Internal Revenue Code of 1986), this section shall be applied by substituting “2000” for “1998”.