‘‘(C) The term ‘qualified joint and survivor an-
nuity’ shall have the meaning provided in section
205(d).
‘‘(4) In prescribing regulations under this subsection,
the Secretary shall consult with the Secretary of the
Treasury.’’.
(2) 
CONFORMING
AMENDMENTS.—Section
206(d) of such Act (29 U.S.C. 1056(d)) is amend-
ed—
(A) in the first sentence of paragraph
(3)(A), by inserting ‘‘or if such creation, assign-
ment, or recognition pursuant to such order is
necessary for compliance with the requirements
of subsection (e)’’ before the period;
(B) in paragraph (3)(D)(iii), by inserting
‘‘or to a divorced spouse of the participant in
connection with a previously occurring divorce
as required under subsection (e)’’ before the pe-
riod; and
(C) in paragraph (3)(H)(iii), by striking
‘‘if there had been no order’’ and inserting ‘‘in
accordance with subsection (e) as if there had
been no qualified domestic relations order’’.
SEC. 104. EFFECTIVE DATES.
(a) IN GENERAL.—Except as provided in subsection
(b), the amendments made by this title, other than section
101, shall apply with respect to plan years beginning on
or after January 1, 1996, and the amendments made by
section 103 shall apply only with respect to divorces be-
coming final in such plan years.
(b) SPECIAL RULE FOR COLLECTIVELY BARGAINED
PLANS.—In the case of a plan maintained pursuant to 1
or more collective bargaining agreements between em-
ployee representatives and 1 or more employers ratified
on or before the date of the enactment of this Act, sub-
section (a) shall be applied to benefits pursuant to, and
individuals covered by, any such agreement by substituting
for ‘‘January 1, 1996’’ the date of the commencement of
the first plan year beginning on or after the earlier of—
(1) the later of—
(A) January 1, 1996, or
(B) the date on which the last of such col-
lective bargaining agreements terminates (de-
termined without regard to any extension there-
of after the date of the enactment of this Act),
or
(2) January 1, 1999.
(c) PLAN AMENDMENTS.—If any amendment made
by this title 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, 1996, if—
(1) during the period after such amendment
made by this title takes effect and before such first
plan year, the plan is operated in accordance with
the requirements of such amendment made by this
title, and
(2) such plan amendment applies retroactively
to the period after such amendment made by this
title takes effect and such first plan year.
A plan shall not be treated as failing to provide definitely
determinable benefits or contributions, or to be operated
in accordance with the provisions of the plan, merely be-
cause it operates in accordance with this subsection.
SEC. 105. CLARIFICATION OF CONTINUED AVAILABILITY OF
REMEDIES RELATING TO MATTERS TREATED
IN DOMESTIC RELATIONS ORDERS ENTERED
BEFORE 1985.
(a) IN GENERAL.—In any case in which—
(1) under a prior domestic relations order en-
tered before January 1, 1985, in an action for di-
vorce—
(A) the right of a spouse under a pension
plan to an accrued benefit under such plan was
not divided between spouses,
(B) any right of a spouse with respect to
such an accrued benefit was waived without the
informed consent of such spouse, or
(C) the right of a spouse as a participant
under a pension plan to an accrued benefit
under such plan was divided so that the other
spouse received less than such other spouse’s
pro rata share of the accrued benefit under the
plan, or
(2) a court of competent jurisdiction determines
that any further action is appropriate with respect
to any matter to which a prior domestic relations
order entered before such date applies,
nothing in the provisions of section 104, 204, or 303 of
the Retirement Equity Act of 1984 (Public Law 98–397)
or the amendments made thereby shall be construed to
require or permit the treatment, for purposes of such pro-
visions, of a domestic relations order, which is entered on
or after the date of the enactment of this Act and which
supercedes, amends the terms of, or otherwise affects such
prior domestic relations order, as other than a qualified
domestic relations order solely because such prior domestic
relations order was entered before January 1, 1985.
(b) DEFINITIONS.—For purposes of this section—
(1) IN GENERAL.—Terms used in this section
which are defined in section 3 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C.
1002) shall have the meanings provided such terms
by such section.
(2) PRO
RATA
SHARE.—The term ‘‘pro rata
share’’ of a spouse means, in connection with an ac-
crued benefit under a pension plan, 50 percent of
the product derived by multiplying—
(A) the actuarial present value of the ac-
crued benefit, by
(B) a fraction—
(i) the numerator of which is the pe-
riod of time, during the marriage between
the spouse and the participant in the plan,
which constitutes creditable service by the
participant under the plan, and
(ii) the denominator of which is the
total period of time which constitutes cred-
itable service by the participant under the
plan.
(3) PLAN.—All pension plans in which a person
has been a participant shall be treated as one plan
with respect to such person.
SEC. 106. ENTITLEMENT OF DIVORCED SPOUSES TO RAIL-
ROAD RETIREMENT ANNUITIES INDEPEND-
ENT 
OF 
ACTUAL 
ENTITLEMENT 
OF 
EM-
PLOYEE.
Section 2 of the Railroad Retirement Act of 1974 (45
U.S.C. 231a) is amended—
(1) in subsection (c)(4)(i), by striking ‘‘(A) is
entitled to an annuity under subsection (a)(1) and
(B)’’; and
(2) in subsection (e)(5), by striking ‘‘or di-
vorced wife’’ the second place it appears.
TITLE 
II—PROTECTION 
OF
RIGHTS OF FORMER SPOUSES
TO 
PENSION 
BENEFITS
UNDER 
CERTAIN 
GOVERN-
MENT 
AND 
GOVERNMENT-
SPONSORED 
RETIREMENT
PROGRAMS
SEC. 201. EXTENSION OF TIER II RAILROAD RETIREMENT
BENEFITS TO SURVIVING FORMER SPOUSES
PURSUANT TO DIVORCE AGREEMENTS.
(a) IN GENERAL.—Section 5 of the Railroad Retire-
ment Act of 1974 (45 U.S.C. 231d) is amended by adding
at the end the following new subsection:
‘‘(d) Notwithstanding any other provision of law, the
payment of any portion of an annuity computed under sec-
tion 3(b) to a surviving former spouse in accordance with
a court decree of divorce, annulment, or legal separation
or the terms of any court-approved property settlement
incident to any such court decree shall not be terminated
upon the death of the individual who performed the service
with respect to which such annuity is so computed unless
such termination is otherwise required by the terms of
such court decree.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 202. SURVIVOR ANNUITIES FOR WIDOWS, WIDOWERS,
AND FORMER SPOUSES OF FEDERAL EM-
PLOYEES WHO DIE BEFORE ATTAINING AGE
FOR 
DEFERRED 
ANNUITY 
UNDER 
CIVIL
SERVICE RETIREMENT SYSTEM.
(a) BENEFITS FOR WIDOW OR WIDOWER.—Section
8341(f) of title 5, United States Code, is amended—
(1) in the matter preceding paragraph (1) by—
(A) by inserting ‘‘a former employee sepa-
rated from the service with title to deferred an-
nuity from the Fund dies before having estab-
lished a valid claim for annuity and is survived
by a spouse, or if’’ before ‘‘a Member’’; and
(B) by inserting ‘‘of such former employee
or Member’’ after ‘‘the surviving spouse’’;
(2) in paragraph (1)—
(A) by inserting ‘‘former employee or’’
before ‘‘Member commencing’’; and
(B) by inserting ‘‘former employee or’’
before ‘‘Member dies’’; and
(3) in the undesignated sentence following para-
graph (2)—
(A) in the matter preceding subparagraph
(A) by inserting ‘‘former employee or’’ before
‘‘Member’’; and
(B) in subparagraph (B) by inserting
‘‘former employee or’’ before ‘‘Member’’.
(b) BENEFITS
FOR
FORMER
SPOUSE.—Section
8341(h) of title 5, United States Code, is amended—
(1) in paragraph (1) by adding after the first
sentence ‘‘Subject to paragraphs (2) through (5) of
this subsection, a former spouse of a former em-
ployee who dies after having separated from the
service with title to a deferred annuity under section
8338(a) but before having established a valid claim
for annuity is entitled to a survivor annuity under
this subsection, if and to the extent expressly pro-
vided for in an election under section 8339(j)(3) of
this title, or in the terms of any decree of divorce
or annulment or any court order or court-approved
property settlement agreement incident to such de-
cree.’’; and
(2) in paragraph (2)—
(A) in subparagraph (A)(ii) by striking ‘‘or
annuitant,’’ and inserting ‘‘annuitant, or former
employee’’; and
(B) in subparagraph (B)(iii) by inserting
‘‘former employee or’’ before ‘‘Member’’.
(c) PROTECTION OF SURVIVOR BENEFIT RIGHTS.—
Section 8339(j)(3) of title 5, United States Code, is
amended by inserting at the end the following:
‘‘The Office shall provide by regulation for the appli-
cation of this subsection to the widow, widower, or surviv-
ing former spouse of a former employee who dies after
having separated from the service with title to a deferred
annuity under section 8338(a) but before having estab-
lished a valid claim for annuity.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act and shall apply only in the case of a former
employee who dies on or after such date.
SEC. 203. COURT ORDERS RELATING TO FEDERAL RETIRE-
MENT BENEFITS FOR FORMER SPOUSES OF
FEDERAL EMPLOYEES.
(a) CIVIL SERVICE RETIREMENT SYSTEM.—
(1) IN GENERAL.—Section 8345(j) of title 5,
United States Code, is amended—
(A) by redesignating paragraph (3) as
paragraph (4); and
(B) by inserting after paragraph (2) the
following new paragraph:
‘‘(3) Payment to a person under a court decree, court
order, property settlement, or similar process referred to
under paragraph (1) shall include payment to a former
spouse of the employee, Member, or annuitant.’’.
(2) LUMP-SUM
BENEFITS.—Section 8342 of
title 5, United States Code, is amended—
(A) in subsection (c) by striking ‘‘Lump-
sum benefits’’ and inserting ‘‘Subject to sub-
section (j), lump-sum benefits’’; and
(B) in subsection (j)(1) by striking ‘‘the
lump-sum credit under subsection (a) of this
section’’ and inserting ‘‘any lump-sum credit or
lump-sum benefit under this section’’.
(b) FEDERAL EMPLOYEES RETIREMENT SYSTEM.—
Section 8467 of title 5, United States Code, is amended—
(1) by redesignating subsection (c) as sub-
section (d); and
(2) by inserting after subsection (b) the follow-
ing new subsection:
‘‘(c) Payment to a person under a court decree, court
order, property settlement, or similar process referred to
under subsection (a) shall include payment to a former
spouse of the employee, Member, or annuitant.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 204. PREVENTION OF CIRCUMVENTION OF COURT
ORDER BY WAIVER OF RETIRED PAY TO EN-
HANCE CIVIL SERVICE RETIREMENT ANNU-
ITY.
(a) CIVIL SERVICE RETIREMENT AND DISABILITY
SYSTEM.—(1) Subsection (c) of section 8332 of title 5,
United States Code, is amended by adding at the end the
following:
‘‘(4) If an employee or Member waives retired pay
that is subject to a court order for which there has been
effective service on the Secretary concerned for purposes
of section 1408 of title 10, the military service on which
the retired pay is based may be credited as service for
purposes of this subchapter only if, in accordance with
regulations prescribed by the Director of the Office of Per-
sonnel Management, the employee or Member authorizes
the Director to deduct and withhold from the annuity pay-
able to the employee or Member under this subchapter,
and to pay to the former spouse covered by the court
order, the same amount that would have been deducted
and withheld from the employee’s or Member’s retired pay
and paid to that former spouse under such section 1408.’’.
(2) Paragraph (1) of such subsection is amended by
striking out ‘‘Except as provided in paragraph (2)’’ and
inserting ‘‘Except as provided in paragraphs (2) and (4)’’.
(b) FEDERAL EMPLOYEES’ RETIREMENT SYSTEM.—
(1) Subsection (c) of section 8411 of title 5, United States
Code, is amended by adding at the end the following:
‘‘(5) If an employee or Member waives retired pay
that is subject to a court order for which there has been
effective service on the Secretary concerned for purposes
of section 1408 of title 10, the military service on which
the retired pay is based may be credited as service for
purposes of this chapter only if, in accordance with regula-
tions prescribed by the Director of the Office of Personnel
Management, the employee or Member authorizes the Di-
rector to deduct and withhold from the annuity payable
to the employee or Member under this subchapter, and
to pay to the former spouse covered by the court order,
the same amount that would have been deducted and with-
held from the employee’s or Member’s retired pay and
paid to that former spouse under such section 1408.’’.
(2) Paragraph (1) of such subsection is amended by
striking out ‘‘Except as provided in paragraph (2) or (3)’’
and inserting ‘‘Except as provided in paragraphs (2), (3),
and (5)’’.
(c) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect on January 1, 1997.
TITLE III—REFORMS RELATED
TO 401(K) PLANS
SEC. 301. 401(K) PLANS PROHIBITED FROM INVESTING IN
COLLECTIBLES.
(a) IN GENERAL.—Paragraph (4) of section 401(k)
of the Internal Revenue Code of 1986 (relating to cash
or deferred arrangements) is amended by adding at the
end the following new subparagraph:
‘‘(D) 
INVESTMENT
IN
COLLECTIBLES
TREATED
AS
DISTRIBUTIONS.—The rules of
section 408(m) shall apply to a cash or deferred
arrangement of any employer.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to plan years beginning after
the date of the enactment of this Act.
SEC. 302. REQUIREMENT OF ANNUAL, DETAILED INVEST-
MENT REPORTS APPLIED TO CERTAIN 401(K)
PLANS.
(a) IN GENERAL.—Paragraph (4) of section 401(k)
of the Internal Revenue Code of 1986 (relating to cash
or deferred arrangements), as amended by section 1, is
amended by adding at the end the following new subpara-
graph:
‘‘(E) ANNUAL, DETAILED INVESTMENT RE-
PORTS REQUIRED.—
‘‘(i) IN GENERAL.—A cash or deferred
arrangement of any employer with less
than 100 participants shall not be treated
as a qualified cash or deferred arrange-
ment unless the plan of which it is a part
provides to each participant an annual in-
vestment report detailing the name of each
investment acquired during such plan year
and the date and cost of such acquisition,
the name of each investment sold during
such year and the date and net proceeds of
such sale, and the overall rate of return for
all investments for such year.
‘‘(ii) EXCEPTION.—Clause (i) shall
not apply with respect to any participant
described in section 404(c) of the Em-
ployee Retirement Income Security Act of
1974 (29 U.S.C. 1104(c)).’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to plan years beginning after
the date of the enactment of this Act.
SEC. 303. 10-PERCENT LIMITATION ON ACQUISITION AND
HOLDING OF EMPLOYER SECURITIES AND
EMPLOYER REAL PROPERTY APPLIED TO
401(K) PLANS.
(a) IN GENERAL.—Subparagraph (A) of section
407(d)(3) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1107(d)(3)) is amended by adding
at the end the following new sentence: ‘‘Such term also
excludes an individual account plan that includes a quali-
fied cash or deferred arrangement described in section
401(k) of the Internal Revenue Code of 1986, if such plan,
together with all other individual account plans main-
tained by the employer, owns more than 10 percent of the
assets owned by all pension plans maintained by the em-
ployer. For purposes of the preceding sentence, the assets
of such plan subject to participant control (within the
meaning of section 404(c)) shall not be taken into ac-
count.’’.
(b) EFFECTIVE DATE; TRANSITION RULE.—
(1) EFFECTIVE DATE.—Except as provided in
paragraph (2), the amendment made by this section
shall apply to plans on and after the date of the en-
actment of this Act.
(2) TRANSITION
RULE
FOR
PLANS
HOLDING
EXCESS SECURITIES OR PROPERTY.—In the case of
a plan which on the date of the enactment of this
Act has holdings of employer securities and employer
real property (as defined in section 407(d) of the
Employee Retirement Income Security Act of 1974
(29 U.S.C. 1107(d)) in excess of the amount speci-
fied in such section 407, the amendment made by
this section shall apply to any acquisition of such se-
curities and property on or after such date of enact-
ment, but shall not apply to the specific holdings
which constitute such excess during the period of
such excess.
TITLE 
IV—MODIFICATIONS 
OF
JOINT AND SURVIVOR ANNU-
ITY REQUIREMENTS
SEC. 401. MODIFICATIONS OF JOINT AND SURVIVOR ANNU-
ITY REQUIREMENTS.
(a) AMENDMENTS TO ERISA.—
(1) AMOUNT OF ANNUITY.—
(A) IN GENERAL.—Paragraph (1) of sec-
tion 205(a) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1055(a)) is
amended by inserting ‘‘or, at the election of the
participant, shall be provided in the form of a
qualified joint and two-thirds survivor annuity’’
after ‘‘survivor annuity,’’.
(B) DEFINITION.—Subsection (d) of sec-
tion 205 of such Act (29 U.S.C. 1055) is
amended—
(i) by redesignating paragraphs (1)
and (2) as subparagraphs (A) and (B), re-
spectively,
(ii) by inserting ‘‘(1)’’ after ‘‘(d)’’,
and
(iii) by adding at the end the follow-
ing new paragraph:
‘‘(2) For purposes of this section, the term ‘qualified
joint and two-thirds survivor annuity’ means an annuity—
‘‘(A) for the participant while both the partici-
pant and the spouse are alive with a survivor annu-
ity for the life of the surviving individual (either the
participant or the spouse) equal to 662⁄3 percent of
the amount of the annuity which is payable to the
participant while both the participant and the
spouse are alive,
‘‘(B) which is the actuarial equivalent of a sin-
gle annuity for the life of the participant, and
‘‘(C) which, for all other purposes of this Act,
is treated as a qualified joint and survivor annuity.’’.
(2) ILLUSTRATION REQUIREMENT.—Clause (i)
of section 205(c)(3)(A) of such Act (29 U.S.C.
1055(c)(3)(A)) is amended to read as follows:
‘‘(i) the terms and conditions of each qualified
joint and survivor annuity and qualified joint and
two-thirds survivor annuity offered, accompanied by
an illustration of the benefits under each such annu-
ity for the particular participant and spouse and an
acknowledgement form to be signed by the partici-
pant and the spouse that they have read and consid-
ered the illustration before any form of retirement
benefit is chosen,’’.
(b) AMENDMENTS TO INTERNAL REVENUE CODE.—
(1) AMOUNT OF ANNUITY.—
(A) IN
GENERAL.—Clause (i) of section
401(a)(11)(A) of the Internal Revenue Code of
1986 (relating to requirement of joint and sur-
vivor annuity and preretirement survivor annu-
ity) is amended by inserting ‘‘or, at the election
of the participant, shall be provided in the form
of a qualified joint and two-thirds survivor an-
nuity’’ after ‘‘survivor annuity,’’.
(B) DEFINITION.—Section 417 of such
Code (relating to definitions and special rules
for purposes of minimum survivor annuity re-
quirements) is amended by redesignating sub-
section (f) as subsection (g) and by inserting
after subsection (e) the following new sub-
section:
‘‘(f) DEFINITION OF QUALIFIED JOINT AND TWO-
THIRDS SURVIVOR ANNUITY.—For purposes of this sec-
tion and section 401(a)(11), the term ‘qualified joint and
two-thirds survivor annuity’ means an annuity—
‘‘(1) for the participant while both the partici-
pant and the spouse are alive with a survivor annu-
ity for the life of the surviving individual (either the
participant or the spouse) equal to 662⁄3 percent of
the amount of the annuity which is payable to the
participant 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 two-thirds survivor an-
nuity offered, accompanied by an illustra-
tion of the benefits under each such annu-
ity 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 retire-
ment benefit is chosen,’’.
(c) EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by
this section shall apply to plan years beginning after
December 31, 1996.
(2) SPECIAL
RULE
FOR
COLLECTIVELY
BAR-
GAINED PLANS.—In the case of a plan maintained
pursuant to one or more collective bargaining agree-
ments between employee representatives and one or
more employers ratified on or before the date of the
enactment 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, 1997, 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 the en-
actment of this Act), or
(B) January 1, 1998.
(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, 1998, 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 after December 31, 1996.
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 1997, 1998, 1999, and 2000 to carry out
subsection (a).
TITLE VII—ANNUAL PENSION
BENEFITS STATEMENTS
SEC. 701. ANNUAL PENSION BENEFITS STATEMENTS.
(a) IN GENERAL.—Subsection (a) of section 105 of
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 writ-
ing,’’ and inserting ‘‘shall annually furnish to any plan
participant and shall furnish to any plan beneficiary who
so requests,’’.
(b) CONFORMING AMENDMENT.—Subsection (a) of
section 105 of such Act (29 U.S.C. 1025) is amended by
striking ‘‘participant or’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to plan years beginning after De-
cember 31, 1996.
Æ