Pub. L. 110-458, tit. I, subtit. A, sec. 111

AMENDMENTS RELATED TO TITLE XI.

EnactedYear: 2008Length: 222 wordsOfficial source
SEC. 111. AMENDMENTS RELATED TO TITLE XI.(a) Amendment Related to Section 1104.—Section 1104(d)(1) of the 2006 Act is amended by striking “Act” the first place it appears and inserting “section”.(b) Amendments Related to Section 1105.—Section 3304(a) of the 1986 Code is amended—(1) in paragraph (15)—(A) by redesignating clauses (i) and (ii) of subparagraph (A) as subclauses (I) and (II),(B) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii),(C) by striking the semicolon at the end of clause (ii) (as so redesignated) and inserting “, and”,(D) by striking “(15)” and inserting “(15)(A) subject to subparagraph (B),”, and(E) by adding at the end the following:“(B) the amount of compensation shall not be reduced on account of any payments of governmental or other pensions, retirement or retired pay, annuity, or other similar payments which are not includible in the gross income of the individual for the taxable year in which it was paid because it was part of a rollover distribution;”, and(2) by striking the last sentence.(c) Amendments Related to Section 1106.—Section 3(37)(G) of ERISA is amended by—(1) striking “paragraph” each place it appears in clauses (ii), (iii), and (v)(I) and inserting “subparagraph”,(2) striking “subclause (i)(II)” in clause (iii) and inserting “clause (i)(II)”,(3) striking “subparagraph” in clause (v)(II) and inserting “clause”, and(4) by striking “section 101(b)(4)” in clause (v)(III) and inserting “section 101(b)(1)”.
Pub. L. 110-458, tit. I, subtit. A, sec. 111: AMENDMENTS RELATED TO TITLE XI. | Justis AI