MINIMUM PARTICIPATION STANDARDS.

SEC. 6055. MINIMUM PARTICIPATION STANDARDS. (a) In General.—Section 401(a)(26) of the 1986 Code, as amended by this Act, is amended by redesignating subparagraph (H) as subparagraph (I) and by inserting after subparagraph (G) the following new subparagraph: “(H) Special rule for certain police or firefighters.— “(i) In general.—An employer may elect to have this paragraph applied separately with respect to any classification of qualified public safety employees for whom a separate plan is maintained. “(ii) Qualified public safety employee.—For purposes of this subparagraph, the term ‘qualified public safety employee’ means any employee of any police department or fire department organized and operated by a State or political subdivision if the employee provides police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State or political subdivision.” (b) Effective Date.—The amendment made by this section shall take effect as if included in the amendments made by section 1112(b) of the Reform Act.