Page:United States Statutes at Large Volume 101 Part 2.djvu/1089

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101 STAT. 1330-295
101 STAT. 1330-295
PUBLIC LAW 100-000—MMMM. DD, 1987

PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-295

(b) STUDIES.—(1) The Secretary of Health and Human Services shall conduct a study of the attorneys' fee payment process under title II of the Social Security Act. Such study shall— (A) assess the levels of reimbursement to attorneys, giving consideration to the contingent nature of most arrangements between claimants and their legal representatives, and propose alternative methods for establishing fees which take the nature of these arrangements into account, and (B) suggest changes aimed at eliminating unnecessary delays in the approval and payment of attorneys' fees and thereby streamlining the payment process. In conducting this study, the Secretary shall consult with individuals who represent the views of attorneys and with others who represent the views of claimants. (2) At the same time, the Comptroller General shall conduct a study of the fee approval system, including at a minimum— (A) a study of the impact of the current system on claimants and attorneys, (B) an identification of obstacles to the timely payment of attorneys' fees under present law, and (C) an assessment of the effect, if any, which the reduced limit on attorneys' fees in effect immediately prior to the enactment of this Act has had on access to legal representation by applicants for disability insurance benefits. (3) 'The studies required by paragraphs (1) and (2), along with any recommendations resulting therefrom, shall be submitted to the Congress no later than July 1, 1988.

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SEC. 9022. CORPORATE DIRECTORS.

(a) SOCIAL SECURITY ACT AMENDMENT.—Section 211(a) of the Social Security Act is amended by adding at the end thereof the 42 USC 4ii. following new paragraph: "Any income of an individual which results from or is attributable to the performance of services by such individual as a director of a j;:.• > corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).". (b) SECA AMENDMENT.—Section 1402(a) of the Internal Revenue Code of 1986 (relating to definition of net earnings from self-employ- 26 USC 1402. ment) is amended by adding at the end thereof the following new paragraph: "Any income of an individual which results from or is attributable to the performance of services by such individual gis a director of a corporation during any taxable year shall be deemed to have been derived (and received) by such individual in that year, at the time the services were performed, regardless of when the income is actually paid to or received by such individual (unless it was actually paid and received prior to that year).". (c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to services performed in taxable years beginning on or after January 1, 1988. SEC. 9023. TECHNICAL CORRECTIONS. (a) The heading of section 210(p) of the Social Security Act is 42 USC 410. amended to read as follows:

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