REMOVAL OF DOLLAR LIMITATION ON BENEFIT PAYMENTS FROM A DEFINED BENEFIT PLAN MAINTAINED FOR CERTAIN POLICE AND FIRE EMPLOYEES.

SEC. 1527. REMOVAL OF DOLLAR LIMITATION ON BENEFIT PAYMENTS FROM A DEFINED BENEFIT PLAN MAINTAINED FOR CERTAIN POLICE AND FIRE EMPLOYEES. (a) In General.—Subparagraph (G) of section 415(b)(2) is amended by striking “participant—” and all that follows and inserting “participant, subparagraph (C) of this paragraph shall not apply.”. (b) Effective Date.—The amendment made by subsection (a) shall apply to years beginning after December 31, 1996.