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(ii) covered only one or more partners
(and their spouses) in a business partner-
ship (including partners in an S or C cor-
poration),
(B) meets the minimum coverage require-
ments of section 410(b) of the Internal Revenue
Code of 1986 without being combined with any
other plan of the business that covers the employ-
ees of the business,
(C) does not provide benefits to anyone ex-
cept the employer (and the employer’s spouse) or
the partners (and their spouses),
(D) does not cover a business that is a
member of an affiliated service group, a con-
trolled group of corporations, or a group of busi-
nesses under common control, and
(E) does not cover a business that leases em-
ployees.
(3) OTHER DEFINITIONS.—Terms used in para-
graph (2) which are also used in section 414 of the
Internal Revenue Code of 1986 shall have the respec-
tive meanings given such terms by such section.
(b) SIMPLIFIED ANNUAL FILING REQUIREMENT FOR
PLANS WITH FEWER THAN 25 EMPLOYEES.—In the case
of a retirement plan which covers less than 25 employees
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on the first day of the plan year and meets the requirements
described in subparagraphs (B), (D), and (E) of subsection
(a)(2), the Secretary of the Treasury shall provide for the
filing of a simplified annual return that is substantially
similar to the annual return required to be filed by a one-
participant retirement plan.
(c) EFFECTIVE DATE.—The provisions of this section
shall take effect on January 1, 2001.
SEC. 1367. IMPROVEMENT OF EMPLOYEE PLANS COMPLI-
ANCE RESOLUTION SYSTEM.
The Secretary of the Treasury shall continue to update
and improve the Employee Plans Compliance Resolution
System (or any successor program) giving special attention
to—
(1) increasing the awareness and knowledge of
small employers concerning the availability and use
of the program,
(2) taking into account special concerns and cir-
cumstances that small employers face with respect to
compliance and correction of compliance failures,
(3) extending the duration of the self-correction
period under the Administrative Policy Regarding
Self-Correction for significant compliance failures,
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(4) expanding the availability to correct insig-
nificant compliance failures under the Administrative
Policy Regarding Self-Correction during audit, and
(5) assuring that any tax, penalty, or sanction
that is imposed by reason of a compliance failure is
not excessive and bears a reasonable relationship to
the nature, extent, and severity of the failure.
SEC. 1368. MODIFICATION OF EXCLUSION FOR EMPLOYER-
PROVIDED TRANSIT PASSES.
(a) IN GENERAL.—Section 132(f )(3) (relating to cash
reimbursements) is amended by striking the last sentence.
(b) EFFECTIVE DATE.—The amendment made by this
section shall apply to taxable years beginning after Decem-
ber 31, 1999.
SEC. 1369. REPEAL OF THE MULTIPLE USE TEST.
(a) IN GENERAL.—Paragraph (9) of section 401(m) is
amended to read as follows:
‘‘(9) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary to carry
out the purposes of this subsection and subsection (k),
including regulations permitting appropriate aggre-
gation of plans and contributions.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall apply to years beginning after December 31,
2000.
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SEC. 1370. FLEXIBILITY IN NONDISCRIMINATION, COV-
ERAGE, AND LINE OF BUSINESS RULES.
(a) NONDISCRIMINATION.—
(1) IN GENERAL.—The Secretary of the Treasury
shall, by regulation, provide that a plan shall be
deemed to satisfy the requirements of section
401(a)(4) of the Internal Revenue Code of 1986 if
such plan satisfies the facts and circumstances test
under section 401(a)(4) of such Code, as in effect be-
fore January 1, 1994, but only if—
(A) the plan satisfies conditions prescribed
by the Secretary to appropriately limit the
availability of such test, and
(B) the plan is submitted to the Secretary
for a determination of whether it satisfies such
test.
Subparagraph (B) shall only apply to the extent pro-
vided by the Secretary.
(2) EFFECTIVE DATES.—
(A) REGULATIONS.—The regulation re-
quired by paragraph (1) shall apply to years be-
ginning after December 31, 2000.
(B) CONDITIONS
OF
AVAILABILITY.—Any
condition of availability prescribed by the Sec-
retary under paragraph (1)(A) shall not apply
before the first year beginning not less than 120
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days after the date on which such condition is
prescribed.
(b) COVERAGE TEST.—
(1) IN GENERAL.—Section 410(b)(1) (relating to
minimum coverage requirements) is amended by add-
ing at the end the following:
‘‘(D) In the case that the plan fails to meet
the requirements of subparagraphs (A), (B) and
(C), the plan—
‘‘(i) satisfies subparagraph (B), as in
effect immediately before the enactment of
the Tax Reform Act of 1986,
‘‘(ii) is submitted to the Secretary for
a determination of whether it satisfies the
requirement described in clause (i), and
‘‘(iii) satisfies conditions prescribed by
the Secretary by regulation that appro-
priately limit the availability of this sub-
paragraph.
Clause (ii) shall apply only to the extent pro-
vided by the Secretary.’’.
(2) EFFECTIVE DATES.—
(A) IN
GENERAL.—The amendment made
by paragraph (1) shall apply to years beginning
after December 31, 2000.
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(B) CONDITIONS
OF
AVAILABILITY.—Any
condition of availability prescribed by the Sec-
retary under regulations prescribed by the Sec-
retary under section 410(b)(1)(D) of the Internal
Revenue Code of 1986 shall not apply before the
first year beginning not less than 120 days after
the date on which such condition is prescribed.
(c) LINE OF BUSINESS RULES.—The Secretary of the
Treasury shall, on or before December 31, 2000, modify the
existing regulations issued under section 414(r) of the Inter-
nal Revenue Code of 1986 in order to expand (to the extent
that the Secretary determines appropriate) the ability of
a pension plan to demonstrate compliance with the line of
business requirements based upon the facts and cir-
cumstances surrounding the design and operation of the
plan, even though the plan is unable to satisfy the mechan-
ical tests currently used to determine compliance.
SEC. 1371. EXTENSION TO INTERNATIONAL ORGANIZA-
TIONS OF MORATORIUM ON APPLICATION OF
CERTAIN NONDISCRIMINATION RULES APPLI-
CABLE TO STATE AND LOCAL PLANS.
(a) IN
GENERAL.—Subparagraph (G) of section
401(a)(5), subparagraph (H) of section 401(a)(26), sub-
paragraph (G) of section 401(k)(3), and paragraph (2) of
section 1505(d) of the Taxpayer Relief Act of 1997 are each
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amended by inserting ‘‘or by an international organization
which is described in section 414(d)’’ after ‘‘or instrumen-
tality thereof)’’.
(b) CONFORMING AMENDMENTS.—
(1) The headings for subparagraph (G) of section
401(a)(5) 
and 
subparagraph 
(H) 
of 
section
401(a)(26) are each amended by inserting ‘‘AND
INTERNATIONAL
ORGANIZATION’’ 
after 
‘‘GOVERN-
MENTAL’’.
(2) Subparagraph (G) of section 401(k)(3) is
amended by inserting ‘‘STATE AND LOCAL GOVERN-
MENTAL
AND
INTERNATIONAL
ORGANIZATION
PLANS.—’’ after ‘‘(G)’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to years beginning after December 31,
2000.
PART VI—PLAN AMENDMENTS
SEC. 1381. PROVISIONS RELATING TO PLAN AMENDMENTS.
(a) IN GENERAL.—If this section applies to any plan
or contract amendment—
(1) such plan or contract shall be treated as
being operated in accordance with the terms of the
plan during the period described in subsection
(b)(2)(A), and
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(2) such plan shall not fail to meet the require-
ments of section 411(d)(6) of the Internal Revenue
Code of 1986 by reason of such amendment.
(b) AMENDMENTS TO WHICH SECTION APPLIES.—
(1) IN GENERAL.—This section shall apply to
any amendment to any plan or annuity contract
which is made—
(A) pursuant to any amendment made by
this title, or pursuant to any regulation issued
under this title, and
(B) on or before the last day of the first
plan year beginning on or after January 1,
2003.
In the case of a government plan (as defined in sec-
tion 414(d) of the Internal Revenue Code of 1986),
this paragraph shall be applied by substituting
‘‘2005’’ for ‘‘2003’’.
(2) CONDITIONS.—This section shall not apply to
any amendment unless—
(A) during the period—
(i) beginning on the date the legislative
or regulatory amendment described in para-
graph (1)(A) takes effect (or in the case of
a plan or contract amendment not required
by such legislative or regulatory amend-
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ment, the effective date specified by the
plan), and
(ii) ending on the date described in
paragraph (1)(B) (or, if earlier, the date the
plan or contract amendment is adopted),
the plan or contract is operated as if such plan
or contract amendment were in effect, and
(B) such plan or contract amendment ap-
plies retroactively for such period.
Subtitle D—Revenue Provisions
SEC. 1391. MODIFICATION OF INSTALLMENT METHOD AND
REPEAL OF INSTALLMENT METHOD FOR AC-
CRUAL METHOD TAXPAYERS.
(a) REPEAL OF INSTALLMENT METHOD FOR ACCRUAL
BASIS TAXPAYERS.—
(1) IN GENERAL.—Subsection (a) of section 453
(relating to installment method) is amended to read
as follows:
‘‘(a) USE OF INSTALLMENT METHOD.—
‘‘(1) IN GENERAL.—Except as otherwise provided
in this section, income from an installment sale shall
be taken into account for purposes of this title under
the installment method.
‘‘(2) ACCRUAL METHOD TAXPAYER.—The install-
ment method shall not apply to income from an in-
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stallment sale if such income would be reported under
an accrual method of accounting without regard to
this section. The preceding sentence shall not apply to
a disposition described in subparagraph (A) or (B) of
subsection (l)(2).’’.
(2) 
CONFORMING
AMENDMENTS.—Sections
453(d)(1), 453(i)(1), and 453(k) of such Code are each
amended by striking ‘‘(a)’’ each place it appears and
inserting ‘‘(a)(1)’’.
(b) MODIFICATION OF PLEDGE RULES.—Paragraph
(4) of section 453A(d) (relating to pledges, etc., of install-
ment obligations) is amended by adding at the end the fol-
lowing: ‘‘A payment shall be treated as directly secured by
an interest in an installment obligation to the extent an
arrangement allows the taxpayer to satisfy all or a portion
of the indebtedness with the installment obligation.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to sales or other dispositions occurring
on or after the date of the enactment of this Act.
SEC. 1392. MODIFICATION OF ESTIMATED TAX RULES FOR
CLOSELY HELD REAL ESTATE INVESTMENT
TRUSTS.
(a) IN GENERAL.—Subsection (e) of section 6655 (re-
lating to estimated tax by corporations) is amended by add-
ing at the end the following new paragraph:
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‘‘(5) TREATMENT
OF
CERTAIN
REIT
DIVI-
DENDS.—
‘‘(A) IN GENERAL.—Any dividend received
from a closely held real estate investment trust
by any person which owns (after application of
subsections (d)(5) and (l)(3)(B) of section 856)
10 percent or more (by vote or value) of the stock
or beneficial interests in the trust shall be taken
into account in computing annualized income
installments under paragraph (2) in a manner
similar to the manner under which partnership
income inclusions are taken into account.
‘‘(B) CLOSELY HELD REIT.—For purposes
of subparagraph (A), the term ‘closely held real
estate investment trust’ means a real estate in-
vestment trust with respect to which 5 or fewer
persons own (after application of subsections
(d)(5) and (l)(3)(B) of section 856) 50 percent or
more (by vote or value) of the stock or beneficial
interests in the trust.’’
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to estimated tax payments due on
or after November 15, 1999.
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TITLE XIV—TECHNICAL
AMENDMENTS
SEC. 1401. DEFINITIONS.
Section 101 of title 11, United States Code, as amend-
ed by section 1003 of this Act, is amended—
(1) by striking ‘‘In this title—’’ and inserting
‘‘In this title:’’;
(2) in each paragraph, by inserting ‘‘The term’’
after the paragraph designation;
(3) in paragraph (35)(B), by striking ‘‘para-
graphs (21B) and (33)(A)’’ and inserting ‘‘para-
graphs (23) and (35)’’;
(4) in each of paragraphs (35A) and (38), by
striking ‘‘; and’’ at the end and inserting a period;
(5) in paragraph (51B)—
(A) by inserting ‘‘who is not a family farm-
er’’ after ‘‘debtor’’ the first place it appears; and
(B) by striking ‘‘thereto having aggregate’’
and all that follows through the end of the para-
graph;
(6) by striking paragraph (54) and inserting the
following:
‘‘(54) The term ‘transfer’ means—
‘‘(A) the creation of a lien;
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‘‘(B) the retention of title as a security in-
terest;
‘‘(C) the foreclosure of a debtor’s equity of
redemption; or
‘‘(D) each mode, direct or indirect, absolute
or conditional, voluntary or involuntary, of dis-
posing of or parting with—
‘‘(i) property; or
‘‘(ii) an interest in property;’’;
(7) in each of paragraphs (1) through (35), in
each of paragraphs (36) and (37), and in each of
paragraphs (40) through (55) (including paragraph
(54), as amended by paragraph (6) of this section),
by striking the semicolon at the end and inserting a
period; and
(8) by redesignating paragraphs (4) through
(55), including paragraph (54), as amended by para-
graph (6) of this section, in entirely numerical se-
quence.
SEC. 1402. ADJUSTMENT OF DOLLAR AMOUNTS.
Section 104 of title 11, United States Code, is amended
by inserting ‘‘522(f)(3),’’ after ‘‘522(d),’’ each place it ap-
pears.
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SEC. 1403. EXTENSION OF TIME.
Section 108(c)(2) of title 11, United States Code, is
amended by striking ‘‘922’’ and all that follows through
‘‘or’’, and inserting ‘‘922, 1201, or’’.
SEC. 1404. TECHNICAL AMENDMENTS.
Title 11, United States Code, is amended—
(1) in section 109(b)(2), by striking ‘‘subsection
(c) or (d) of’’; and
(2) in section 552(b)(1), by striking ‘‘product’’
each place it appears and inserting ‘‘products’’.
SEC. 1405. PENALTY FOR PERSONS WHO NEGLIGENTLY OR
FRAUDULENTLY PREPARE BANKRUPTCY PE-
TITIONS.
Section 110(j)(3) of title 11, United States Code, is
amended by striking ‘‘attorney’s’’ and inserting ‘‘attor-
neys’ ’’.
SEC. 1406. LIMITATION ON COMPENSATION OF PROFES-
SIONAL PERSONS.
Section 328(a) of title 11, United States Code, is
amended by inserting ‘‘on a fixed or percentage fee basis,’’
after ‘‘hourly basis,’’.
SEC. 1407. EFFECT OF CONVERSION.
Section 348(f)(2) of title 11, United States Code, is
amended by inserting ‘‘of the estate’’ after ‘‘property’’ the
first place it appears.
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SEC. 1408. ALLOWANCE OF ADMINISTRATIVE EXPENSES.
Section 503(b)(4) of title 11, United States Code, is
amended by inserting ‘‘subparagraph (A), (B), (C), (D), or
(E) of’’ before ‘‘paragraph (3)’’.
SEC. 1409. EXCEPTIONS TO DISCHARGE.
Section 523 of title 11, United States Code, as amend-
ed by section 714 of this Act, is amended—
(1) as amended by section 304(e) of Public Law
103–394 (108 Stat. 4133), in paragraph (15), by
transferring such paragraph so as to insert such
paragraph after paragraph (14) of subsection (a);
(2) in subsection (a)(9), by striking ‘‘motor vehi-
cle or vessel’’ and inserting ‘‘motor vehicle, vessel, or
aircraft’’; and
(3) in subsection (e), by striking ‘‘a insured’’
and inserting ‘‘an insured’’.
SEC. 1410. EFFECT OF DISCHARGE.
Section 524(a)(3) of title 11, United States Code, is
amended by striking ‘‘section 523’’ and all that follows
through ‘‘or that’’ and inserting ‘‘section 523, 1228(a)(1),
or 1328(a)(1), or that’’.
SEC. 1411. PROTECTION AGAINST DISCRIMINATORY TREAT-
MENT.
Section 525(c) of title 11, United States Code, is
amended—
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(1) in paragraph (1), by inserting ‘‘student’’ be-
fore ‘‘grant’’ the second place it appears; and
(2) in paragraph (2), by striking ‘‘the program
operated under part B, D, or E of’’ and inserting
‘‘any program operated under’’.
SEC. 1412. PROPERTY OF THE ESTATE.
Section 541(b)(4)(B)(ii) of title 11, United States
Code, is amended by inserting ‘‘365 or’’ before ‘‘542’’.
SEC. 1413. PREFERENCES.
(a) IN GENERAL.—Section 547 of title 11, United
States Code, as amended by section 201(b) of this Act, is
amended—
(1) in subsection (b), by striking ‘‘subsection (c)’’
and inserting ‘‘subsections (c) and (i)’’; and
(2) by adding at the end the following:
‘‘(i) If the trustee avoids under subsection (b) a secu-
rity interest given between 90 days and 1 year before the
date of the filing of the petition, by the debtor to an entity
that is not an insider for the benefit of a creditor that is
an insider, such security interest shall be considered to be
avoided under this section only with respect to the creditor
that is an insider.’’.
(b) APPLICABILITY.—The amendments made by this
section shall apply to any case that pending or commenced
on or after the date of enactment of this Act.
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SEC. 1414. POSTPETITION TRANSACTIONS.
Section 549(c) of title 11, United States Code, is
amended—
(1) by inserting ‘‘an interest in’’ after ‘‘transfer
of’’;
(2) by striking ‘‘such property’’ and inserting
‘‘such real property’’; and
(3) by striking ‘‘the interest’’ and inserting
‘‘such interest’’.
SEC. 1415. DISPOSITION OF PROPERTY OF THE ESTATE.
Section 726(b) of title 11, United States Code, is
amended by striking ‘‘1009,’’.
SEC. 1416. GENERAL PROVISIONS.
Section 901(a) of title 11, United States Code, as
amended by section 502 of this Act, is amended by inserting
‘‘1123(d),’’ after ‘‘1123(b),’’.
SEC. 1417. ABANDONMENT OF RAILROAD LINE.
Section 1170(e)(1) of title 11, United States Code, is
amended by striking ‘‘section 11347’’ and inserting ‘‘section
11326(a)’’.
SEC. 1418. CONTENTS OF PLAN.
Section 1172(c)(1) of title 11, United States Code, is
amended by striking ‘‘section 11347’’ and inserting ‘‘section
11326(a)’’.
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SEC. 1419. DISCHARGE UNDER CHAPTER 12.
Subsections (a) and (c) of section 1228 of title 11,
United States Code, are amended by striking ‘‘1222(b)(10)’’
each place it appears and inserting ‘‘1222(b)(9)’’.
SEC. 1420. BANKRUPTCY CASES AND PROCEEDINGS.
Section 1334(d) of title 28, United States Code, is
amended—
(1) by striking ‘‘made under this subsection’’ and
inserting ‘‘made under subsection (c)’’; and
(2) by striking ‘‘This subsection’’ and inserting
‘‘Subsection (c) and this subsection’’.
SEC. 1421. KNOWING DISREGARD OF BANKRUPTCY LAW OR
RULE.
Section 156(a) of title 18, United States Code, is
amended—
(1) in the first undesignated paragraph—
(A) by inserting ‘‘(1) the term’’ before
‘‘ ‘bankruptcy’’; and
(B) by striking the period at the end and
inserting ‘‘; and’’; and
(2) in the second undesignated paragraph—
(A) by inserting ‘‘(2) the term’’ before ‘‘ ‘doc-
ument’’; and
(B) by striking ‘‘this title’’ and inserting
‘‘title 11’’.
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SEC. 1422. TRANSFERS MADE BY NONPROFIT CHARITABLE
CORPORATIONS.
(a) SALE OF PROPERTY OF ESTATE.—Section 363(d)
of title 11, United States Code, is amended by striking
‘‘only’’ and all that follows through the end of the subsection
and inserting ‘‘only—
‘‘(1) in accordance with applicable nonbank-
ruptcy law that governs the transfer of property by
a corporation or trust that is not a moneyed, busi-
ness, or commercial corporation or trust; and
‘‘(2) to the extent not inconsistent with any relief
granted under subsection (c), (d), (e), or (f) of section
362.’’.
(b) CONFIRMATION OF PLAN FOR REORGANIZATION.—
Section 1129(a) of title 11, United States Code, as amended
by section 212 of this Act, is amended by adding at the
end the following:
‘‘(15) All transfers of property of the plan shall
be made in accordance with any applicable provisions
of nonbankruptcy law that govern the transfer of
property by a corporation or trust that is not a
moneyed, business, or commercial corporation or
trust.’’.
(c) TRANSFER OF PROPERTY.—Section 541 of title 11,
United States Code, is amended by adding at the end the
following:
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‘‘(f) Notwithstanding any other provision of this title,
property that is held by a debtor that is a corporation de-
scribed in section 501(c)(3) of the Internal Revenue Code
of 1986 and exempt from tax under section 501(a) of such
Code may be transferred to an entity that is not such a
corporation, but only under the same conditions as would
apply if the debtor had not filed a case under this title.’’.
(d) APPLICABILITY.—The amendments made by this
section shall apply to a case pending under title 11, United
States Code, on the date of enactment of this Act, except
that the court shall not confirm a plan under chapter 11
of this title without considering whether this section would
substantially affect the rights of a party in interest who
first acquired rights with respect to the debtor after the date
of the petition. The parties who may appear and be heard
in a proceeding under this section include the attorney gen-
eral of the State in which the debtor is incorporated, was
formed, or does business.
(e) RULE OF CONSTRUCTION.—Nothing in this section
shall be construed to require the court in which a case under
chapter 11 is pending to remand or refer any proceeding,
issue, or controversy to any other court or to require the
approval of any other court for the transfer of property.
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SEC. 1423. PROTECTION OF VALID PURCHASE MONEY SECU-
RITY INTERESTS.
Section 547(c)(3)(B) of title 11, United States Code,
is amended by striking ‘‘20’’ and inserting ‘‘30’’.
SEC. 1424. EXTENSIONS.
Section 302(d)(3) of the Bankruptcy, Judges, United
States Trustees, and Family Farmer Bankruptcy Act of
1986 (28 U.S.C. 581 note) is amended—
(1) in subparagraph (A), in the matter following
clause (ii), by striking ‘‘or October 1, 2002, whichever
occurs first’’; and
(2) in subparagraph (F)—
(A) in clause (i)—
(i) in subclause (II), by striking ‘‘or
October 1, 2002, whichever occurs first’’;
and
(ii) in the matter following subclause
(II), by striking ‘‘October 1, 2003, or’’; and
(B) in clause (ii), in the matter following
subclause (II)—
(i) by striking ‘‘before October 1, 2003,
or’’; and
(ii) by striking ‘‘, whichever occurs
first’’.
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menced under title 11, United States Code, before the effec-
tive date of this Act.
TITLE XVI—FINANCIAL INSTITU-
TIONS INSOLVENCY IMPROVE-
MENT
SEC. 1601. SHORT TITLE.
This title may be cited as the ‘‘Financial Institutions
Insolvency Improvement Act of 2000’’.
SEC. 1602. TREATMENT OF CERTAIN AGREEMENTS BY CON-
SERVATORS OR RECEIVERS OF INSURED DE-
POSITORY INSTITUTIONS.
(a) DEFINITION
OF
QUALIFIED
FINANCIAL
CON-
TRACT.—Section 11(e)(8)(D)(i) of the Federal Deposit In-
surance Act (12 U.S.C. 1821(e)(8)(D)(i)) is amended by in-
serting ‘‘, resolution, or order’’ after ‘‘any similar agree-
ment that the Corporation determines by regulation’’.
(b) DEFINITION OF SECURITIES CONTRACT.—Section
11(e)(8)(D)(ii) of the Federal Deposit Insurance Act (12
U.S.C. 1821(e)(8)(D)(ii)) is amended to read as follows:
‘‘(ii) 
SECURITIES
CONTRACT.—The
term ‘securities contract’—
‘‘(I) means a contract for the pur-
chase, sale, or loan of a security, a cer-
tificate of deposit, a mortgage loan, or
any interest in a mortgage loan, a