97 STAT. 126 PUBLIC LAW 98-21 —APR. 20, 1983 Employer contri- butions. 26 USC 401. Ante, p. 122. 26 USC 457. (3) The amendments made by this section shall not apply to employer contributions made during 1984 and attributable to serv- ices performed during 1983 under a qualified cash or deferred arrangement (as defined in section 401(k) of the Internal Revenue Code of 1954) if, under the terms of such arrangement as in effect on March 24, 1983— (A) the employee makes an election with respect to such contribution before January 1, 1984, and (B) the employer identifies the amount of such contribution before January 1, 1984. In the case of the amendments made by subsection (b), the preceding sentence shall be applied by substituting "1985" for "1984" each place it appears and by substituting "during 1984" for "during 1983". (4) In the case of an agreement in existence on March 24, 1983, between a nonqualified deferred compensation plan (as defined in section 3121(v)(2)(C) of the Internal Revenue Code of 1954, as added by this section) and an individual— (A) the amendments made by this section (other than subsec- tion (b)) shall apply with respect to services performed by such individual after December 31, 1983, and (B) the amendments made by subsection (b) shall apply with respect to services performed by such individual after December 31, 1984. The preceding sentence shall not apply in the case of a plan to which section 457(a) of such Code applies. 42 USC 418. Effective date. 42 USC 418 note. EFFECT OF CHANGES IN NAMES OF STATE AND LOCAL EMPLOYEE GROUPS IN UTAH SEC. 325. (a) Section 218(o) of the Social Security Act is amended by adding at the end thereof the following new sentence: "Coverage provided for in this subsection shall not be affected by a subsequent change in the name of a group.". (b) The amendment made by subsection (a) shall apply with respect to name changes made before, on, or after the date of the enactment of this section. 42 USC 433. Effective date. 42 USC 433 note. 26 USC 3121. EFFECTIVE DATES OF INTERNATIONAL SOCIAL SECURITY AGREEMENTS SEC. 326. (a) Section 233(e)(2) of the Social Security Act is amended by striking out "during which each House of the Congress has been in session on each of 90 days" and inserting in lieu thereof "during which at least one House of the Congress has been in session on each of 60 days". (b) The amendment made by subsection (a) shall be effective on the date of the enactment of this Act. CODIFICATION OF ROWAN DECISION WITH RESPECT TO MEALS AND LODGING SEC 327. (a)(1) Subsection (a) of section 3121 of the Internal Revenue Code of 1954 (defining wages) is amended by striking out "or" at the end of paragraph (17), by striking out the period at the end of paragraph (18) and inserting in lieu thereof "; or", and by inserting after paragraph (18) the following new paragraph:
�
