112 STAT. 822 PUBLIC LAW 105-206-^nJLY 22, 1998 "(iii) the participation requirements under paragraph (4). "(C) TRANSITION PERIOD. —For purposes of this paragraph, the term 'transition period' means the period beginning on the date of any transaction described in subparagraph (A) and ending on the last day of the second calendar year following the calendar year in which such transaction occurs.". (C) Section 408(p)(2) of the 1986 Code is amended— (i) by striking "the preceding sentence shall apply only in accordance with rules similar to the rules of section 410(b)(6)(C)(i)" in the last sentence of subparagraph (C)(i)(II) and inserting "the preceding sentence shall not apply"; and (ii) by striking clause (iii) of subparagraph (D). (2) AMENDMENT TO SECTION leoi (d)(4). — Section 26 USC 403 note. 1601(d)(4)(A) of the 1997 Act is amended— (A) by striking "Section 403(b)(ll)" and inserting " Paragraphs (7)(A)(ii) and (11) of section 403(b)"; and (B) by striking "403(b)(1)" in clause (ii) and inserting "403(b)(10)". (b) AMENDMENT RELATED TO SECTION 1601(f)(4) OF 1997 ACT. — Subsection (d) of section 6427 of the 1986 Code is amended— (1) by striking "HELICOPTERS" in the heading and inserting " OTHER AIRCRAFT USES"; and (2) by inserting "or a fixed-wing aircraft" after "helicopter". SEC. 6017. AMENDMENT RELATED TO TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY. (a) IN GENERAL. —Subparagraph (B) of section 6427(i)(2) of the 1986 Code is amended to read as follows: "(B) TIME FOR FILING CLAIM.— No claim filed under this paragraph shall be allowed unless filed during the first quarter following the last quarter included in the claim.". 26 USC 6427 (b) EFFECTIVE DATE. —The amendment made by subsection (a) note. shall take effect as if included in the amendments made by section 9009 of the Transportation Equity Act for the 21st Century. SEC. 6018. AMENDMENTS RELATED TO SMALL BUSINESS JOB PROTEC- TION ACT OF 1996. (a) AMENDMENT RELATED TO SECTION 1116.—Subparagraph (C) of section 1116(b)(2) of the Small Business Job Protection Act of 110 Stat. 1764. 1996 is amended by striking "chapter 68" and inserting "chapter 61". (b) AMENDMENT RELATED TO SECTION 1421.—Section 408(d)(7) of the 1986 Code is amended— (1) by inserting "or 402(k)" after "section 402(h)" in subparagraph (B) thereof; and (2) by inserting "OR SIMPLE RETIREMENT ACCOUNTS" after "PENSIONS" in the heading thereof. (c) AMENDMENT RELATED TO SECTION 1431. — Subparagraph (E) of section 1431(c)(1) of the Small Business Job Protection Act of 26 USC 414. 1996 is amended to read as follows: "(E) Section 414(q)(5), as redesignated by subparagraph (A), is amended by striking 'under paragraph (4) or the number of officers taken into account under paragraph (5)'".
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