108 STAT. 5024 PUBLIC LAW 103-465—DEC. 8, 1994 "(A) contributions that would be deductible under section 404(a)(1)(D) if the plan had more than 100 participants if— "(i) the plan is covered under section 4021 of the Employee Retirement Income Security Act of 1974, and "(ii) the plan is terminated under section 4041(b) of such Act on or before the last day of the taxable year, and "(B) contributions to 1 or more defined contribution Elans which are not deductible when contributed solelv ecause of section 404(a)(7), but only to the extent such contributions do not exceed 6 percent of compensation (within the meaning of section 404(a)) paid or accrued (during the taxable year for which the contributions were made) to beneficiaries under the plans. If 1 or more defined benefit plans were taken into account in determining the amount allowable as a deduction under section 404 for contributions to any defined contribution plan, subparagraph (B) shall apply only if such defined benefit plans are described in section 404(a)(1)(D). For purposes of subparagraph (B), the deductible limits under section 404(a)(7) shall rst be appHed to amounts contributed to a defined benefit plan and then to amounts described in subparagraph (B)." 26 USC 4972 fb) EFFECTIVE DATE. — "° *®- (1) SECTION 4972(C)(6)(A).— Section 4972(c)(6)(A) of the Internal Revenue Code of 1986 (as added by this section) shall apply to taxable years ending on or after the date of enactment of tiiis Act. (2) SECTION 4972(CX6XB). —Section 4972(c)(6)(B) of such Code (as added by this section) shall apply to taxable years ending on or after December 31, 1992. Subpart B—Amendments to the Employee Retirement Income Security Act of 1974 SEC. 761. MINIMUM FUNDING REQUIREMENTS. (a) AMENDMENTS TO ADDITIONAL FUNDING REQUIREMENTS FOR SINGLE-EMPLOYER PLANS.— (1) LIMITATIONS ON ADDITIONAL FUNDING REQUIREMENT FOR CERTAIN PLANS. — (A) IN GENERAL.— Paragraph (1) of section 302(d) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1082(d)) is amended by striking "which has an unfunded current liability" and inserting "to which this subsection applies under paragraph (9)". (B) PLANS TO WHICH REQUIREMENT APPLIES. —Section 302(d) of such Act is amended by adding at the end the following new paragraph: "(9) APPLICABILITY OF SUBSECTION. — "(A) IN GENERAL. —Except as provided in paragraph (6)(A), this subsection shall apply to a plan for any plan year if its funded current Uability percentage for such year is less than 90 percent "(B) EXCEPTION FOR CERTAIN PLANS AT LEAST SO PER- CENT FUNDED.— Subparagraph (A) shall not apply to a plan for a plan year if—
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