98 STAT. 960
PUBLIC LAW 98-369—JULY 18, 1984 the same manner as he adjusts the dollar amount contained in section 415(c)(1)(A)." (6) CLERICAL AMENDMENTS.—
26 USC 416.
(A) Subsection (0 of section 416 is amended by striking out "require" and inserting in lieu thereof "required". (B) Clause (iii) of section 416(i)(l)(B) is amended by striking out "subparagraph (A)(ii)(II)" and inserting in lieu thereof "subparagraph (A)(ii)". (g) AMENDMENTS RELATED TO SECTION 243.— (1) EFFECTIVE DATE FOR PROVISIONS RELATED TO INHERITED
INDIVIDUAL RETIREMENT PLANS.—Subsection (c) of section 243 of 26 USC 408 note. the Tax Equity and Fiscal Responsibility Act of 1982 is amended to read as follows: "(c) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to individuals dying after December 31, 1983." (2) CLERICAL AMENDMENT.—The subparagraph (C) of section 408(d)(3) which was added by section 335(a)(1) of the Tax Equity 26 USC 408. and Fiscal Responsibility Act of 1982 is redesignated as subparagraph (D). (h) AMENDMENT RELATED TO SECTION 247.—Subsection (a) of sec26 USC 333 note, tion 247 of the Tax Equity and Fiscal Responsibility Act of 1982 (relating to existing personal service corporations may liquidate under section 333 during 1983 and 1984) is amended by inserting "which is in existence on September 3, 1982," after "section 535(c)(2)(B) of the Internal Revenue Code of 1954)". (i) AMENDMENT RELATED TO SECTION 248.—Paragraph (2) of section 26 USC 414. 414(n) (defining leased employee) is amended by striking out "any person" in the material preceding subparagraph (A) and inserting in lieu thereof "any person who is not an employee of the recipient and", (j) AMENDMENT RELATED TO SECTION 249.—Subparagraph (D) of 26 USC 408. section 408(k)(3) (relating to treatment of certain contributions and taxes) is amended by striking out the second and third sentences and inserting in lieu thereof the following: "If the employer does not maintain an integrated plan at any time during the taxable year, OASDI contributions (as defined in section 401(1)(2)) may, for purposes of this paragraph, be taken into account as contributions by the employer to the employee's simplified employee pension, but only if such contributions are so taken into account with respect to each employee maintaining a simplified employee pension." (k) AMENDMENTS RELATED TO SECTION 253.— (1) LIMITATION OF PROFIT-SHARING AND STOCK BONUS PLANS.—
26 USC 415.
Subparagraph (C) of section 415(c)(3) is amended by striking out "In the case of a participant" and inserting in lieu thereof "In the case of a participant in a profit-sharing or stock bonus plan". (2)
Ante, p. 740.
CLARIFICATION
OF
RULE
THAT
CONTRIBUTIONS
BE
NONFORFEITABLE.—Subparagraph (C) of section 415(c)(3) (relating to special rules for permanent and total disability) is amended by striking out the last sentence and inserting in lieu thereof the following: "This subparagraph shall apply only if contributions made with respect to amounts treated as compensation under this subparagraph are nonforfeitable when made." SEC. 714. MISCELLANEOUS PROVISIONS. (a) AMENDMENT RELATED TO SECTION 255.—Subsection (c) of section 811 (relating to special rule for dividends to policyholders under
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