PROVISIONS RELATING TO BENEFITS UNDER DISCRIMINATORY PLANS.

SEC. 6051. PROVISIONS RELATING TO BENEFITS UNDER DISCRIMINATORY PLANS. (a) Provisions Not to Apply to Church Plans.—Section 89(i) of the 1986 Code is amended by adding at the end thereof the following new paragraph: “(4) Church plans.—The term ‘statutory employee benefit plan’ shall not include a plan maintained by a church for church employees. For purposes of this paragraph, the term ‘church’ has the meaning given such term by section 102 STAT. 36963121(w)(3)(A), including a qualified church-controlled organization (as defined in section 3121(w)(3)(B)).” (b) Cafeteria Plans Maintained by Educational Institutions.—Section 125(c)(2)(C) of the 1986 Code is amended by adding at the end thereof the following new sentence: “In applying section 89 to a plan described in this subparagraph, contributions under the plan shall be tested as of the time the contributions were made.” (c) Effective Date.—The amendments made by this section shall take effect as if included in the amendments made by section 1151 of the Reform Act.