REPEAL OF SECTION 89.

SEC. 202. REPEAL OF SECTION 89. (a) In General.—Section 89 (relating to benefits provided under certain discriminatory employee benefit plans) is hereby repealed. (b) Clerical Amendment.—The table of sections for part II of subchapter B of chapter 1 is amended by striking the item relating to section 89. (c) Effective Date.—The amendments made by this section shall take effect as if included in section 1151 of the Tax Reform Act of 1986.