AMENDMENTS RELATED TO TITLE XIII OF 1997 ACT.

SEC. 6013. AMENDMENTS RELATED TO TITLE XIII OF 1997 ACT. (a) Amendments Related to Section 1305 of 1997 Act.— (1) Section 646 of the 1986 Code is redesignated as section 645. (2) The item relating to section 646 in the table of sections for subpart A of part I of subchapter J of chapter 1 of the 1986 Code is amended by striking “Sec. 646” and inserting “Sec. 645”. (3) Paragraph (1) of section 2652(b) of the 1986 Code is amended by striking “section 646” and inserting “section 645”. (4) (A) Paragraph (1) of section 2652(b) of the 1986 Code is amended by striking the second sentence. (B) Subsection (b) of section 2654 of the 1986 Code is amended by adding at the end the following new sentence:112 STAT. 820 “For purposes of this subsection, a trust shall be treated as part of an estate during any period that the trust is so treated under section 645.”. (b) Amendments Related to Section 1309 of 1997 Act.— (1) Subsection (b) of section 685 of the 1986 Code is amended by adding at the end the following new flush sentence: “A trust shall not fail to be treated as meeting the requirement of paragraph (6) by reason of the death of an individual but only during the 60-day period beginning on the date of such death.”. (2) Subsection (f) of section 685 of the 1986 Code is amended by inserting before the period at the end “and of trusts terminated during the year”.