REPEAL OF THE MULTIPLE USE TEST.

SEC. 666. REPEAL OF THE MULTIPLE USE TEST. (a) In General.—Paragraph (9) of section 401(m) is amended to read as follows: “(9) Regulations.—The Secretary shall prescribe such regulations as may be necessary to carry out the purposes 115 STAT. 144of this subsection and subsection (k), including regulations permitting appropriate aggregation of plans and contributions.”. (b) Effective Date.—The amendment made by this section shall apply to years beginning after December 31, 2001.