Pub. L. 107-16, tit. VI, subtit. F, sec. 663
REPEAL OF TRANSITION RULE RELATING TO CERTAIN HIGHLY COMPENSATED EMPLOYEES.
SEC. 663. REPEAL OF TRANSITION RULE RELATING TO CERTAIN HIGHLY COMPENSATED EMPLOYEES. (a) In General.—Paragraph (4) of section 1114(c) of the Tax Reform Act of 1986 is hereby repealed.115 STAT. 143 (b) Effective Date.—The repeal made by subsection (a) shall apply to plan years beginning after December 31, 2001.