PUBLIC LAW 107-147—MAR. 9, 2002 116 STAT. 51 "(D) ANNUAL ADDITION.—For purposes of this paragraph, the term 'annual addition' has the meaning given such term by paragraph (2). "(E) CHURCH, CONVENTION OR ASSOCIATION OF CHURCHES. —For purposes of this paragraph, the terms 'church' and 'convention or association of churches' have the same meaning as when used in section 414(e).". (5) Section 457(e)(5) is amended to read as follows: 26 USC 457. "(5) INCLUDIBLE COMPENSATION.—The term 'includible compensation' has the meaning given to the term 'participant's compensation' by section 415(c)(3).". (6) Section 402(g)(7)(B) is amended by striking "2001." and inserting "2001).". (q) AMENDMENTS RELATING TO SECTION 643 OF THE ACT.— (1) Section 401(a)(31)(C)(i) is amended by inserting "is a qualified trust which is part of a plan which is a defined contribution plan and" before "agrees". (2) Section 402(c)(2) is amended by adding at the end the following flush sentence: "In the case of a transfer described in subparagraph (A) or (B), the amount transferred shall be treated as consisting first of the portion of such distribution that is includible in gross income (determined without regard to paragraph (1)).". (r) AMENDMENTS RELATING TO SECTION 648 OF THE ACT. — (1) Section 417(e) is amended— (A) in paragraph (1) by striking "exceed the dollar limit under section 411(a)(ll)(A)" and inserting "exceed the amount that can be distributed without the participant's consent under section 411(a)(ll)", and (B) in paragraph (2)(A) by striking "exceeds the dollar limit under section 411(a)(ll)(A)" and inserting "exceeds the amount that can be distributed without the participant's consent under section 411(a)(ll)". (2) Section 205(g) of the Employee Retirement Income Security Act of 1974 is amended— 29 USC 1055. (A) in paragraph (1) by striking "exceed the dollar limit under section 203(e)(1)" and inserting "exceed the amount that can be distributed without the participant's consent under section 203(e)", and (B) in paragraph (2)(A) by striking "exceeds the dollar limit under section 203(e)(1)" and inserting "exceeds the amount that can be distributed without the participant's consent under section 203(e)". (s) AMENDMENT RELATING TO SECTION 652 OF THE ACT.—Section 404(a)(l)(D)(iv) is amended by striking "PLANS MAINTAINED BY PROFESSIONAL SERVICE EMPLOYERS" and inserting "SPECLfy;. RULE FOR TERMINATING PLANS". (t) AMENDMENTS RELATING TO SECTION 657 OF THE ACT. — Section 404(c)(3) of the Employee Retirement Income Security Act of 1974 is amended— 29 USC 1104. (1) by striking "the earlier of in subparagraph (A) the second place it appears, and (2) by striking "if the transfer" and inserting "a transfer that". (u) AMENDMENTS RELATING TO SECTION 659 OF THE ACT. — (1) Section 4980F is amended—
�
