AMENDMENTS RELATED TO TITLE VIII.

SEC. 108. AMENDMENTS RELATED TO TITLE VIII.(a) Amendments Related to Section 801.—(1) Section 404(o) of the 1986 Code is amended—(A) by striking “430(g)(2)” in paragraph (2)(A)(ii) and inserting “430(g)(3)”, and(B) by striking “412(f)(4)” in paragraph (4)(B) and inserting “412(d)(3)”.(2) Section 404(a)(7)(A) of the 1986 Code is amended—(A) by striking the next to last sentence, and(B) by striking “the plan’s funding shortfall determined under section 430” in the last sentence and inserting “the excess (if any) of the plan’s funding target (as defined in section 430(d)(1)) over the value of the plan’s assets (as determined under section 430(g)(3))”.(b) Amendment Related to Section 802.—Section 404(a)(1)(D)(i) of the 1986 Code is amended by striking “431(c)(6)(C)” and inserting “431(c)(6)(D)”.(c) Amendment Related to Section 803.—Clause (iii) of section 404(a)(7)(C) of the 1986 Code is amended to read as follows:“(iii) Limitation.—In the case of employer contributions to 1 or more defined contribution plans—“(I) if such contributions do not exceed 6 percent of the compensation otherwise paid or accrued during the taxable year to the beneficiaries under such plans, this paragraph shall not apply to such contributions or to employer contributions to the defined benefit plans to which this paragraph would otherwise apply by reason of contributions to the defined contribution plans, and“(II) if such contributions exceed 6 percent of such compensation, this paragraph shall be applied by only taking into account such contributions to the extent of such excess.122 STAT. 5109 For purposes of this clause, amounts carried over from preceding taxable years under subparagraph (B) shall be treated as employer contributions to 1 or more defined contributions plans to the extent attributable to employer contributions to such plans in such preceding taxable years.”.(d) Amendments Related to Section 824.—(1) Section 408A(c)(3)(B) of the 1986 Code, as in effect after the amendments made by section 824(b)(1) of the 2006 Act, is amended—(A) by striking the second “an” before “eligible”,(B) by striking “other than a Roth IRA”, and(C) by adding at the end the following new flush sentence:“This subparagraph shall not apply to a qualified rollover contribution from a Roth IRA or to a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A).”(2) Section 408A(d)(3)(B), as in effect after the amendments made by section 824(b)(2)(B) of the 2006 Act, is amended by striking “(other than a Roth IRA)” and by inserting at the end the following new sentence: “This paragraph shall not apply to a distribution which is a qualified rollover contribution from a Roth IRA or a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A)”.(e) Amendment to Section 827.—The first sentence of section 72(t)(2)(G)(iv) of the 1986 Code is amended by inserting “on or” before “before”.(f) Amendments Related to Section 829.—(1) Section 402(c)(11) of the 1986 Code is amended—(A) by inserting “described in paragraph (8)(B)(iii)” after “eligible retirement plan” in subparagraph (A), and(B) by striking “trust” before “designated beneficiary” in subparagraph (B).(2)(A) Section 402(f)(2)(A) of the 1986 Code is amended by adding at the end the following new sentence: “Such term shall include any distribution to a designated beneficiary which would be treated as an eligible rollover distribution by reason of subsection (c)(11), or section 403(a)(4)(B), 403(b)(8)(B), or 457(e)(16)(B), if the requirements of subsection (c)(11) were satisfied.”(B) Clause (i) of section 402(c)(11)(A) of the 1986 Code is amended by striking “for purposes of this subsection”.(C) The amendments made by this paragraph shall apply with respect to plan years beginning after December 31, 2009.(g) Amendment Related to Section 832.—Section 415(f) of the 1986 Code is amended by striking paragraph (2) and by redesignating paragraph (3) as paragraph (2).(h) Amendments Related to Section 833.—(1) Section 408A(c)(3)(C) of the 1986 Code, as added by section 833(c) of the 2006 Act, is redesignated as subparagraph (E).(2) In the case of taxable years beginning after December 31, 2009, section 408A(c)(3)(E) of the 1986 Code (as redesignated by paragraph (1))—(A) is redesignated as subparagraph (D), and122 STAT. 5110(B) is amended by striking “subparagraph (C)(ii)” and inserting “subparagraph (B)(ii)”.(i) Amendments Related to Section 841.—(1) Section 420(c)(1)(A) of the 1986 Code is amended by adding at the end the following new sentence: “In the case of a qualified future transfer or collectively bargained transfer to which subsection (f) applies, any assets so transferred may also be used to pay liabilities described in subsection (f)(2)(C).”(2) Section 420(f)(2) of the 1986 Code is amended by striking “such” before “the applicable” in subparagraph (D)(i)(I).(3) Section 4980(c)(2)(B) of the 1986 Code is amended by striking “or” at the end of clause (i), by striking the period at the end of clause (ii) and inserting “, or”, and by adding at the end the following new clause:“(iii) any transfer described in section 420(f)(2)(B)(ii)(II).”.(j) Amendments Related to Section 845.—(1) Subsection (l) of section 402 of the 1986 Code is amended—(A) in paragraph (1)—(i) by inserting “maintained by the employer described in paragraph (4)(B)” after “an eligible retirement plan”, and(ii) by striking “of the employee, his spouse, or dependents (as defined in section 152)” ,(B) in paragraph (4)(D), by—(i) inserting “(as defined in section 152)” after “dependents”, and(ii) striking “health insurance plan” and inserting “health plan”, and(C) in paragraph (5)(A), by striking “health insurance plan” and inserting “health plan”.(2) Subparagraph (B) of section 402(l)(3) of the 1986 Code is amended by striking “all amounts distributed from all eligible retirement plans were treated as 1 contract for purposes of determining the inclusion of such distribution under section 72” and inserting “all amounts to the credit of the eligible public safety officer in all eligible retirement plans maintained by the employer described in paragraph (4)(B) were distributed during such taxable year and all such plans were treated as 1 contract for purposes of determining under section 72 the aggregate amount which would have been so includible”.(k) Amendments Related to Section 854.—(1) Section 3121(b)(5)(E) of the 1986 Code is amended by striking “or special trial judge”.(2) Section 210(a)(5)(E) of the Social Security Act is amended by striking “or special trial judge”.(l) Amendments Related to Section 856.—Section 856 of the 2006 Act, and the amendments made by such section, are hereby repealed, and the Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had not been enacted.(m) Amendment Related to Section 864.—Section 864(a) of the 2006 Act is amended by striking “Reconciliation”.122 STAT. 5111