amount of the annuity which is payable to the par-
ticipant while both the participant and the spouse
are alive,
‘‘(2) which is the actuarial equivalent of a sin-
gle annuity for the life of the participant, and
‘‘(3) which, for all other purposes of this title,
is treated as a qualified joint and survivor annuity.’’.
(2) ILLUSTRATION REQUIREMENT.—Clause (i)
of section 417(a)(3)(A) of such Code (relating to ex-
planation of joint and survivor annuity) is amended
to read as follows:
‘‘(i) the terms and conditions of each
qualified joint and survivor annuity and
qualified joint and 2⁄3 survivor annuity of-
fered, accompanied by an illustration of
the benefits under each such annuity for
the particular participant and spouse and
an acknowledgement form to be signed by
the participant and the spouse that they
have read and considered the illustration
before any form of retirement benefit is
chosen,’’.
(c) EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by
this section shall apply to plan years beginning on
or after January 1, 1998.
(2) SPECIAL
RULE
FOR
COLLECTIVELY
BAR-
GAINED PLANS.—In the case of a plan maintained
pursuant to 1 or more collective bargaining agree-
ments between employee representatives and 1 or
more employers ratified on or before the date of en-
actment of this Act, the amendments made by this
section shall apply to the first plan year beginning
on or after the earlier of—
(A) the later of—
(i) January 1, 1999, or
(ii) the date on which the last of such
collective bargaining agreements termi-
nates (determined without regard to any
extension thereof after the date of enact-
ment of this Act), or
(B) January 1, 2000.
(3) PLAN
AMENDMENTS.—If any amendment
made by this section requires an amendment to any
plan, such plan amendment shall not be required to
be made before the first plan year beginning on or
after January 1, 2000, if—
(A) during the period after such amend-
ment made by this section takes effect and be-
fore such first plan year, the plan is operated
in accordance with the requirements of such
amendment made by this section, and
(B) such plan amendment applies retro-
actively to the period after such amendment
made by this section takes effect and such first
plan year.
A plan shall not be treated as failing to provide defi-
nitely determinable benefits or contributions, or to
be operated in accordance with the provisions of the
plan, merely because it operates in accordance with
this paragraph.
TITLE 
V—SPOUSAL 
CONSENT
REQUIRED 
FOR 
DISTRIBU-
TIONS FROM SECTION 401(k)
PLANS
SEC. 501. SPOUSAL CONSENT REQUIRED FOR DISTRIBU-
TIONS FROM SECTION 401(k) PLANS.
(a) IN GENERAL.—Paragraph (2) of section 401(k)
of the Internal Revenue Code of 1986 (defining qualified
cash or deferred arrangement) is amended by striking
‘‘and’’ at the end of subparagraph (C), by striking the pe-
riod at the end of subparagraph (D) and inserting ‘‘, and’’,
and by adding at the end the following new subparagraph:
‘‘(E) which provides that no distribution
may be made unless—
‘‘(i) the spouse of the employee (if
any) consents in writing (during the 90-
day period ending on the date of the dis-
tribution) to such distribution, and
‘‘(ii) requirements comparable to the
requirements of section 417(a)(2) are met
with respect to such consent.’’
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to distributions in plan years be-
ginning on or after January 1, 1998.
TITLE VI—WOMEN’S PENSION
TOLL-FREE PHONE NUMBER
SEC. 601. WOMEN’S PENSION TOLL-FREE PHONE NUMBER.
(a) IN GENERAL.—The Secretary of Labor shall con-
tract with an independent organization to create a wom-
en’s pension toll-free telephone number and contact to
serve as—
(1) a resource for women on pension questions
and issues;
(2) a source for referrals to appropriate agen-
cies; and
(3) a source for printed information.
(b) AUTHORIZATION
OF APPROPRIATIONS.—There
are authorized to be appropriated $500,000 for each of
the fiscal years 1998, 1999, 2000, and 2001 to carry out
subsection (a).
TITLE VII—PERIODIC PENSION
BENEFITS STATEMENTS
SEC. 701. PERIODIC PENSION BENEFITS STATEMENTS.
(a) IN GENERAL.—Subsection (a) of section 105 of
the Employee Retirement Income Security Act of 1974
(29 U.S.C. 1025) is amended by striking ‘‘shall furnish
to any plan participant or beneficiary who so requests in
writing,’’ and inserting ‘‘shall furnish at least once every
3 years, in the case of a defined benefit plan, and annu-
ally, in the case of a defined contribution plan, to each
plan participant, and shall furnish to any plan participant
or beneficiary who so requests,’’.
(b) RULE FOR MULTIEMPLOYER PLANS.—Subsection
(d) of section 105 of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1025) is amended to read
as follows: