Pub. L. 100-647, tit. VI, subtit. C, sec. 6065
EXCEPTION FOK GOVERNMENTAL PLANS.
SEC. 6065. EXCEPTION FOK GOVERNMENTAL PLANS. In the case of plan years beginning before January 1, 1993, section 401(a)(26) of the 1986 Code shall not apply to any governmental plan (within the meaning of section 414(d) of such Code) with respect to employees who were participants in such plan on July 14, 1988.