PUBLIC LAW 9 9 - 5 1 4 - O C T. 22, 1986
100 STAT. 2869
following: "If an employee is a participant under 2 or more cash or deferred arrangements of the employer, for purposes of determining the deferral percentage with respect to such employee, all such cash or deferred arrangements shall be treated as 1 cash or deferred arrangement." (3) Subparagraph (C) of section 401(k)(2) is amended by striking out "are nonforfeitable" and inserting in lieu thereof "is nonforfeitable", (h) AMENDMENTS RELATED TO SECTION 528 OF THE ACT.—
(1) Subsection (h) of section 401 (relating to medical, etc., benefits for retired employees and their spouses and dependents) is amended— (A) by striking out "5-percent owner" each place it appears in paragraph (6) and inserting in lieu thereof "key employee", and (B) by striking out the last sentence and inserting in lieu thereof the following: "For purposes of paragraph (6), the term 'key employee' means any employee, who at any time during the plan year or any preceding plan year during which contributions were made on behalf of such employee, is or was a key employee as defined in section 416(i)." (2) Paragraph (1) of section 416(1) (relating to treatment of certain medical benefits) is amended by adding at the end thereof the following new sentence: "Subparagraph (B) of subsection (c)(1) shall not apply to any amount treated as an annual addition under the preceding sentence." (3) Subsection (1) of section 415 is amended by striking out "a defined benefit plan" each place it appears and inserting in lieu thereof "a pension or annuity plan". (i) AMENDMENT RELATED TO SECTION 4402 OF ERISA.—Section 4402 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1461) is amended by adding at the end thereof the following new subsection: "(h)(1) In the case of an employer who entered into a collective bargaining agreement— "(A) which was effective on January 12, 1979, and which remained in effect through May 15, 1982, and "(B) under which contributions to a multiemployer plan were to cease on January 12, 1982, any withdrawal liability incurred by the employer pursuant to part 1 of subtitle E as a result of the complete or partial withdrawal of the employer from the multiemployer plan before January 12, 1982, shall be void. "(2) In any case in which— "(A) an employer engaged in the grocery wholesaling business— "(i) had ceased all covered operations under a multiemployer plan before June 30, 1981, and had relocated its operations to a new facility in another State, and "(ii) had notified a local union representative on May 14, 1980, that the employer had tentatively decided to discontinue operations and relocate to a new facility in another State, and "(B) all State and local approvals with respect to construction of and commencement of operations at the new facility had been obtained, a contract for construction had been entered
71-194 0 - 89 - 35: QL. 3 Part 3
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