to, a customer with respect to a work site em-
ployee performing services for such customer
shall be treated as if it were maintained by the
applicant, and
‘‘(B) work site employees who do not meet
the minimum age and service requirements of
section 410(a)(1)(A) (or who are excludable
from consideration under section 410(b)(3))
shall not be taken into account.
‘‘(f) DETERMINATION OF EMPLOYMENT STATUS.—
Except to the extent necessary for purposes of sections
414(v) or 3511, nothing in this section shall be construed
to affect the determination of who is an employee or em-
ployer for purposes of this title.
‘‘(g) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary or appropriate to
carry out the purposes of this section and sections 414(v)
and 6503(k).’’.
(d) CONFORMING AMENDMENT.—Section 6503 of
such Code is amended by redesignating subsection (k) as
subsection (l) and by inserting after subsection (j) the fol-
lowing new subsection:
‘‘(k) EXTENSION IN CASE OF CUSTOMERS WITH LI-
ABILITY.—With respect to any liability of a customer
under section 3511(b), the period of limitation for the as-
sessment of any tax imposed under subtitle C shall not
expire before the date which is one year after the date
it would otherwise expire.’’.
(e) CLERICAL AMENDMENTS.—
(1) The table of sections for chapter 25 of such
Code is amended by adding at the end the following
new item:
‘‘Sec. 3511. Certified professional employer organizations.’’.
(2) The table of sections for chapter 79 of such
Code is amended by inserting after the item relating
to section 7704 the following new item:
‘‘Sec. 7705. Certified professional employer organizations.’’.
(f) 
REPORTING
REQUIREMENTS
AND
OBLIGA-
TIONS.—The Secretary of the Treasury shall develop such
reporting and recordkeeping rules, regulations, and proce-
dures as the Secretary determines necessary or appro-
priate to ensure compliance with the amendments made
by this Act with respect to entities applying for certifi-
cation as certified professional employer organizations or
entities that have been so certified. Such rules shall re-
quire the certified professional employer organizations to
report to customers whether they have filed the attesta-
tions required by section 3511(b)(3) of the Internal Rev-
enue Code of 1986 (as added by this section). Such rules
shall, however, be designed in a manner which streamlines,
to the extent possible, the application of requirements of
such amendments, the exchange of information between
a certified professional employer organization and its cus-
tomers, and the reporting and record keeping obligations
of the certified professional employer organization.
(g) EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by
this Act shall take effect on the later of—
(A) January 1, 2002, or
(B) the January 1st of the first calendar
year beginning more than 12 months after the
date of the enactment of this Act.
(2) CERTIFICATION PROGRAM.—The Secretary
of the Treasury shall establish the certification pro-
gram described in section 7705(b) of the Internal
Revenue Code of 1986 not later than 3 months be-
fore the effective date determined under paragraph
(1).
(3) TRANSITION ISSUES.—Subject to such con-
ditions as the Secretary of the Treasury may pre-
scribe, employee benefit plans in existence on the
date of the enactment of this Act shall not be treat-
ed as failing to meet the requirements of the Inter-
nal Revenue Code of 1986 merely because such
plans were maintained by an organization prior to
such organization becoming a certified professional
employer organization (as defined by section 7705 of
such Code (as added by section 3 of this Act)).
Æ