PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 877
defined benefit plan shall be treated as an annual addition to a defined contribution plan for purposes of subsection (c). "(2) INDIVIDUAL MEDICAL BENEFIT ACCOUNT.—For purposes of
paragraph (1), the term 'individual medical benefit account' means any separate account— "(A) which is established for a participant under a defined benefit plan, and "(B) from which benefits described in section 401(h) are payable solely to such participant, his spouse, or his dependents." (b) REQUIREMENT THAT SEPARATE ACCOUNT B E MAINTAINED FOR 5-
PERCENT OWNER,—Subsection (h) of section 401 (relating to medical, 26 USC 40i. etc., benefits for retired employees and their spouses and dependents) is amended by striking out "and" at the end of paragraph (4), by striking out the period at the end of paragraph (5) and inserting in lieu thereof ", and", and by adding at the end thereof the following new paragraph: "(6) in the case of an employee who is a 5-percent owner, a separate account is established and maintained for such benefits payable to such employee (and his spouse and dependents) and such benefits (to the extent attributable to plan years beginning after March 31, 1984, for which the employee is a 5percent owner) are only payable to such employee (and his spouse and dependents) from such separate account. For purposes of paragraph (6), the term '5-percent owner' means any employee who, at any time during the plan year or any preceding plan year during which contributions were made on behalf of such employee, is or was a 5-percent owner (as defined in section 416(i)(l)(B))." (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 40i note. apply to years beginning after March 31, 1984. SEC. 529. CERTAIN ALIMONY TREATED AS COMPENSATION.
(a) IN GENERAL.—Paragraph (1) of section 219(f) (defining compen- 26 USC 219. sation) is amended by adding at the end thereof the following new sentence: "The term 'compensation' shall include any amount includible in the individual's gross income under section 71 with Ante, p. 795. respect to a divorce or separation instrument described in subparagraph (A) of section 71(b)(2)." (b) CONFORMING AMENDMENT.—Subsection (b) of section 219 is
amended by striking out paragraph (4). (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 1984.
26 USC 219 note.
Subtitle C—Tax Treatment of Fringe Benefits SEC. 531. EXCLUSION OF CERTAIN FRINGE BENEFITS FROM GROSS INCOME. (a) EXCLUSION OF CERTAIN FRINGE BENEFITS.—
(1) IN GENERAL.—Part III of subchapter B of chapter 1 (relating to items specifically excluded from gross income) is amended by redesignating section 132 as section 133 and by inserting 26 USC 133. after section 131 the following new section:
�
