PUBLIC LAW 107-16-JUNE 7, 2001 115 STAT. Ill (b) PENSION BENEFIT PLAN.—For purposes of this section, the term "pension benefit plan" means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan. (c) ELIGIBLE EMPLOYER.— For purposes of this section, the term "eligible employer" means an eligible employer (as defined in section 408(p)(2)(C)(i)(I) of the Internal Revenue Code of 1986) which has at least one employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under this section shall be made as of the date of the request described in subsection (a). (d) DETERMINATION OF AVERAGE FEES CHARGED.—For purposes of any determination of average fees charged, any request to which subsection (a) applies shall not be taken into account. (e) EFFECTIVE DATE. —The provisions of this section shall apply with respect to requests made after December 31, 2001. SEC. 621. TREATMENT OF NONRESIDENT ALIENS ENGAGED IN INTER- NATIONAL TRANSPORTATION SERVICES. (a) EXCLUSION FROM INCOME SOURCING RULES. —The second sentence of section 861(a)(3) (relating to gross income from sources within the United States) is amended by striking "except for purposes of sections 79 and 105 and subchapter D,". (b) EFFECTIVE DATE.— The amendment made by subsection (a) shall apply to remuneration for services performed in plan years beginning after December 31, 2001. Applicability. 26 USC 861. Applicability. 26 USC 861 note. Subtitle C—Enhancing Fairness for Women SEC. 631. CATCH-UP CONTRIBUTIONS FOR INDIVIDUALS AGE 50 OR OVER. (a) IN GENERAL.—Section 414 (relating to definitions and special rules) is amended by adding at the end the following new subsection: "(v) CATCH-UP CONTRIBUTIONS FOR INDIVIDUALS AGE 50 OR OVER.— "(1) IN GENERAL. —An applicable employer plan shall not be treated as failing to meet any requirement of this title solely because the plan permits an eligible participant to make additional elective deferrals in any plan year. "(2) LIMITATION ON AMOUNT OF ADDITIONAL DEFERRALS. — "(A) IN GENERAL.— A plan shall not permit additional elective deferrals under paragraph (1) for any year in an amount greater than the lesser of— "(i) the applicable dollar amount, or "(ii) the excess (if any) of— "(I) the participant's compensation (as defined in section 415(c)(3)) for the year, over "(II) any other elective deferrals of the participant for such year which are made without regard to this subsection. " (B) APPLICABLE DOLLAR AMOUNT.—For purposes of this paragraph— "(i) In the case of an applicable employer plan other than a plan described in section 401(k)(ll) or
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