AMENDMENTS RELATED TO TITLE IX.

SEC. 109. AMENDMENTS RELATED TO TITLE IX.(a) Amendment Related to Section 901.—Section 401(a)(35)(E)(iv) of the 1986 Code is amended to read as follows:“(iv) One-participant retirement plan.—For purposes of clause (iii), the term ‘one-participant retirement plan’ means a retirement plan that on the first day of the plan year—“(I) covered only one individual (or the individual and the individual’s spouse) and the individual (or the individual and the individual’s spouse) owned 100 percent of the plan sponsor (whether or not incorporated), or“(II) covered only one or more partners (or partners and their spouses) in the plan sponsor.”.(b) Amendments Related to Section 902.—(1) Section 401(k)(13)(D)(i)(I) of the 1986 Code is amended by striking “such compensation as exceeds 1 percent but does not” and inserting “such contributions as exceed 1 percent but do not”.(2) Sections 401(k)(8)(E) and 411(a)(3)(G) of the 1986 Code are each amended—(A) by striking “an erroneous automatic contribution” and inserting “a permissible withdrawal”, and(B) by striking “erroneous automatic contribution” in the heading and inserting “permissible withdrawal”.(3) Section 402(g)(2)(A)(ii) of the 1986 Code is amended by inserting “through the end of such taxable year” after “such amount”.(4) Section 414(w)(3) of the 1986 Code is amended—(A) in subparagraph (B), by inserting “and” after the comma at the end,(B) by striking subparagraph (C), and(C) by redesignating subparagraph (D) as subparagraph (C).(5) Section 414(w)(5) of the 1986 Code is amended by striking “and” at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting a comma, and by adding at the end the following:“(D) a simplified employee pension the terms of which provide for a salary reduction arrangement described in section 408(k)(6), and“(E) a simple retirement account (as defined in section 408(p)).”.(6) Section 414(w)(6) of the 1986 Code is amended by inserting “or for purposes of applying the limitation under section 402(g)(1)” before the period at the end.(c) Amendments Related to Section 903.—(1) Amendment of 1986 code.—Section 414(x)(1) of the 1986 Code is amended by adding at the end of paragraph (1) the following new sentence: “In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.”(2) Amendments of erisa.—Section 210(e) of ERISA is amended—(A) by adding at the end of paragraph (1) the following new sentence: “In the case of a termination of the defined 122 STAT. 5112 benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.”, and(B) by striking paragraph (3) and by redesignating paragraphs (4), (5), and (6) as paragraphs (3), (4), and (5), respectively.(d) Amendments Related to Section 906.—(1) Section 906(b)(1)(B)(ii) of the 2006 Act is amended by striking “paragraph (1)” and inserting “paragraph (10)”.(2) Section 4021(b) of ERISA is amended by inserting “or” at the end of paragraph (12), by striking “; or” at the end of paragraph (13) and inserting a period, and by striking paragraph (14).