DEFINITION OF PART-TIME EMPLOYEE FOR PURPOSES OF SECTION 89.

SEC. 6070. DEFINITION OF PART-TIME EMPLOYEE FOR PURPOSES OF SECTION 89. For purposes of section 89(f) of the 1986 Code, in the case of a plan maintained by an employer which employs fewer than 10 employees on a normal working day during a plan year, section 89(h)(1)(B) of such Code shall be applied— (1) by substituting “35 hours” for “17½ hours” in the case of a plan year beginning in 1989, and (2) by substituting “25 hours” for “17½ hours” in the case of plan years beginning in 1990. All persons treated as 1 employer for purposes of subsection (b), (c), (m), (n), or (o) of section 414 of the 1986 Code shall be treated as 1 employer for purposes of the preceding sentence.