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of the United States for fiscal years 1998 through
2001 to enable the Secretary of Transportation to
make grants to the National Railroad Passenger Cor-
poration, amounts in the Intercity Passenger Rail
Fund shall be available, as provided by appropriation
Acts, to finance qualified expenses of—
‘‘(A) the National Railroad Passenger Cor-
poration, and
‘‘(B) each non-Amtrak State, to the extent
determined under paragraph (3).
The amount available for any fiscal year under the
preceding sentence shall be the amount dedicated to
such Fund for such fiscal year (and no other amount)
and shall remain available until expended.
‘‘(2) MAXIMUM AMOUNT OF FUNDS TO NON-AM-
TRAK STATES.—Each non-Amtrak State shall receive
under this subsection an amount equal to the lesser
of—
‘‘(A) the State’s qualified expenses for the
fiscal year, or
‘‘(B) the product of—
‘‘(i) 1⁄12 of 1 percent of the aggregate
amounts appropriated from the Intercity
Passenger Rail Fund for such fiscal year
under paragraph (1), and
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‘‘(ii) the number of months such State
is a non-Amtrak State in such fiscal year.
If the amount determined under subparagraph (B)
exceeds the amount under subparagraph (A) for any
fiscal year, the amount under subparagraph (B) for
the following fiscal year shall be increased by the
amount of such excess.
‘‘(3) TRANSFERS FROM FUND FOR CERTAIN RE-
PAYMENTS AND CREDITS.—
‘‘(A) IN GENERAL.—The Secretary shall pay
from time to time from the Intercity Passenger
Rail Fund into the general fund of the Treasury
amounts equivalent to—
‘‘(i) the amounts paid before October 1,
2001, under—
‘‘(I) section 6420 (relating to
amounts paid in respect of gasoline
used on farms),
‘‘(II) section 6421 (relating to
amounts paid in respect of gasoline
used for certain nonhighway purposes
or by local transit systems), and
‘‘(III) section 6427 (relating to
fuels not used for taxable purposes),
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on the basis of claims filed for periods end-
ing before April 16, 2001, and
‘‘(ii) the credits allowed under section
34 (relating to credit for certain uses of gas-
oline and special fuels) with respect to gaso-
line and special fuels used before April 16,
2001.
The amounts payable from the Intercity Pas-
senger Rail Fund under this subparagraph shall
be determined by taking into account only
amounts transferred to such Fund.
‘‘(B) TRANSFERS BASED ON ESTIMATES.—
Transfers under subparagraph (A) shall be made
on the basis of estimates by the Secretary, and
proper adjustments shall be made in amounts
subsequently transferred to the extent prior esti-
mates were in excess or less than the amounts re-
quired to be transferred.
‘‘(d) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED EXPENSES.—The term ‘qualified
expenses’ means expenses incurred after September 30,
1997, and before April 16, 2001—
‘‘(A) for—
‘‘(i) in the case of the National Rail-
road Passenger Corporation—
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‘‘(I) the acquisition of equipment,
rolling stock, and other capital im-
provements, the upgrading of mainte-
nance facilities, and the maintenance
of existing equipment, in intercity pas-
senger rail service, and
‘‘(II) the payment of interest and
principal on obligations incurred for
such 
acquisition, 
upgrading, 
and
maintenance, and
‘‘(ii) in the case of a non-Amtrak
State—
‘‘(I) the acquisition of equipment,
rolling stock, and other capital im-
provements, the upgrading of mainte-
nance facilities, and the maintenance
of existing equipment, in intercity pas-
senger rail or bus service,
‘‘(II) the purchase of intercity
passenger rail services from the Na-
tional Railroad Passenger Corporation,
‘‘(III) capital expenditures related
to rail operations for Class II or Class
III rail carriers in the State,
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‘‘(IV) any project that is eligible
to receive funding under section 5309,
5310, or 5311 of title 49, United States
Code,
‘‘(V) any project that is eligible to
receive funding under section 130 of
title 23, United States Code,
‘‘(VI) the upgrading and mainte-
nance of intercity primary and rural
air service facilities, and the purchase
of intercity air service between pri-
mary and rural airports and regional
hubs, and
‘‘(VII) the payment of interest
and principal on obligations incurred
for such acquisition, upgrading, main-
tenance, and purchase, and
‘‘(B) certified by the Secretary of Transpor-
tation as meeting the requirements of subpara-
graph (A).
‘‘(2) NON-AMTRAK STATE.—The term ‘non-Am-
trak State’ means any State which does not receive
intercity passenger rail service from the National
Railroad Passenger Corporation.
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‘‘(e) TAX TREATMENT OF FUND EXPENDITURES.—
With respect to any payment of qualified expenses described
in subsection (d)(1)(A)(i) from the Intercity Passenger Rail
Fund during any taxable year to a taxpayer—
‘‘(1) such payment shall not be included in the
gross income of the taxpayer for such taxable year,
‘‘(2) no deduction shall be allowed to the tax-
payer with respect to any amount paid or incurred
which is attributable to such payment, and
‘‘(3) the basis of any property shall be reduced
by the portion of the cost of such property which is
attributable to such payment.
‘‘(f) REPORT.—It shall be the duty of the Secretary
to hold the Intercity Passenger Rail Fund and to report
to the Congress each year on the financial condition and
the results of the operations of such Fund during the preced-
ing fiscal year and on its expected condition and operations
during the next fiscal year. Such report shall be printed
as a House document of the session of the Congress to which
the report is made.
‘‘(g) INVESTMENT.—
‘‘(1) IN GENERAL.—It shall be the duty of the
Secretary to invest such portion of the Intercity Pas-
senger Rail Fund as is not, in the Secretary’s judg-
ment, required to meet current withdrawals. Such in-
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vestments may be made only in interest-bearing obli-
gations of the United States. For such purpose, such
obligations may be acquired—
‘‘(A) on original issue at the issue price, or
‘‘(B) by purchase of outstanding obligations
at the market price.
‘‘(2) SALE OF OBLIGATIONS.—Any obligation ac-
quired by the Intercity Passenger Rail Fund may be
sold by the Secretary at the market price.
‘‘(3) INTEREST ON CERTAIN PROCEEDS.—The in-
terest on, and the proceeds from the sale or redemp-
tion of, any obligations held in the Intercity Pas-
senger Rail Fund shall be credited to the general fund
of the Treasury of the United States.
‘‘(h) TERMINATION.—The Secretary shall determine
and retain, not later than October 1, 2001, the amount in
the Intercity Passenger Rail Fund necessary to pay any
outstanding qualified expenses, and shall transfer any
amount not so retained to the general fund of the Treas-
ury.’’.
(b) CONFORMING AMENDMENT.—The table of subtitles
for such Code is amended by adding at the end the following
new item:
‘‘SUBTITLE L. Intercity Passenger Rail Fund.’’.
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(c) EFFECTIVE DATE.—The amendments made by this
section shall apply with respect to taxes imposed after Sep-
tember 30, 1997.
(d) BUDGETARY TREATMENT OF AMOUNTS DEPOSITED
INTO INTERCITY PASSENGER RAIL FUND.—Pursuant to
section 207 of such H. Con. Res. 84, of the total revenues
raised by this Act, amounts equal to the amounts deposited
into the Intercity Passenger Rail Fund for each fiscal year
are hereby dedicated to finance such Fund.
SEC. 703. MODIFICATION OF TAX TREATMENT OF HARD
CIDER.
(a) HARD CIDER CONTAINING NOT MORE THAN 7
PERCENT ALCOHOL TAXED AS WINE.—Subsection (b) of
section 5041 (relating to imposition and rate of tax) is
amended by striking ‘‘and’’ at the end of paragraph (4),
by striking the period at the end of paragraph (5) and in-
serting ‘‘; and’’, and by adding at the end the following
new paragraph:
‘‘(6) On hard cider derived primarily from ap-
ples or apple concentrate and water, containing no
other fruit product, and containing at least one-half
of 1 percent and not more than 7 percent of alcohol
by volume, 22.6 cents per wine gallon.’’.
(b) EXCLUSION FROM SMALL PRODUCER CREDIT.—
Paragraph (1) of section 5041(c) (relating to credit for
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small domestic producers) is amended by striking ‘‘sub-
section (b)(4)’’ and inserting ‘‘paragraphs (4) and (6) of
subsection (b)’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on October 1, 1997.
SEC. 704. GENERAL REVENUE PORTION OF HIGHWAY
MOTOR FUELS TAXES DEPOSITED INTO HIGH-
WAY TRUST FUND.
(a) IN GENERAL.—Paragraph (4) of section 9503(b)
is amended by striking ‘‘and’’ at the end of subparagraph
(A), and by striking subparagraph (B) and inserting the
following new subparagraphs:
‘‘(B) there shall not be taken into account
the taxes imposed by sections 4041 and 4081 to
the extent attributable to—
‘‘(i) the Leaking Underground Storage
Tank Trust Fund financing rate, or
‘‘(ii) fuel used in a train,
‘‘(C) in the case of fuels used as described
in paragraph (4)(D), (5)(B), or (6)(D) of sub-
section (c), there shall not be taken into ac-
count—
‘‘(i) in the case of gasoline and special
motor fuels, so much of the rate of tax as ex-
ceeds 11.5 cents per gallon, and
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‘‘(ii) in the case of diesel fuel, so much
of the rate of tax as exceeds 17.5 cents per
gallon, and
‘‘(D) there shall not be taken into account
so much of the rate of the taxes received in the
Treasury after June 30, 2000, as exceeds the ex-
cess of 4.3 cents per gallon over the portion (if
any) of such rate as is taken into account in de-
termining the amount appropriated to the Inter-
city Passenger Rail Fund under section 9901.’’.
(b) LIMITATION ON EXPENDITURES.—Subsection (c) of
section 9503 is amended by adding at the end the following
new paragraph:
‘‘(7) LIMITATION ON EXPENDITURES.—Notwith-
standing any other provision of law, in calculating
amounts under section 157(a) of title 23, United
States Code, and sections 1013(c), 1015(a), and
1015(b) of the Intermodal Surface Transportation Ef-
ficiency Act of 1991 (Public Law 102–240; 105 Stat.
1914), deposits in the Highway Trust Fund resulting
from the amendments made by the Revenue Reconcili-
ation Act of 1997 shall not be taken into account.’’.
(c) TECHNICAL AMENDMENTS.—
(1) Section 9503 is amended by striking sub-
section (f).
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(2) Paragraphs (4)(D), (5)(B), and (6)(D) of sec-
tion 9503(c) are each amended by striking ‘‘attrib-
utable to the Highway Trust Fund financing rate’’
and inserting ‘‘attributable to taxes taken into ac-
count in determining transfers under subparagraph
(C) of subsection (b)(4)’’.
(d) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxes received in the Treasury after
September 30, 1997.
SEC. 705. RATE OF TAX ON CERTAIN SPECIAL FUELS DETER-
MINED ON BASIS OF BTU EQUIVALENCY WITH
GASOLINE.
(a) SPECIAL MOTOR FUELS.—Paragraph (2) of sec-
tion 4041(a) (relating to special motor fuels) is amended
to read as follows:
‘‘(2) SPECIAL MOTOR FUELS.—
‘‘(A) IN
GENERAL.—There is hereby im-
posed a tax on benzol, benzene, naphtha, lique-
fied petroleum gas, casing head and natural gas-
oline, or any other liquid (other than kerosene,
gas oil, or fuel oil, or any product taxable under
section 4081)—
‘‘(i) sold by any person to an owner,
lessee, or other operator of a motor vehicle
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or motorboat for use as a fuel in such motor
vehicle or motorboat, or
‘‘(ii) used by any person as a fuel in
a motor vehicle or motorboat unless there
was a taxable sale of such liquid under
clause (i).
‘‘(B) RATE OF TAX.—The rate of the tax
imposed by this paragraph shall be—
‘‘(i) except as otherwise provided in
this subparagraph, the rate of tax specified
in section 4081(a)(2)(A)(i) which is in ef-
fect at the time of such sale or use,
‘‘(ii) 13.6 cents per gallon in the case
of liquefied petroleum gas, and
‘‘(iii) 11.9 cents per gallon in the case
of liquefied natural gas.
In the case of any sale or use after September 30,
1999, clause (ii) shall be applied by substituting
‘3.2 cents’ for ‘13.6 cents’, and clause (iii) shall
be applied by substituting ‘2.8 cents’ for ‘11.9
cents’.’’.
(b) METHANOL FUEL PRODUCED FROM NATURAL
GAS.—
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(1) IN GENERAL.—Subparagraph (A) of section
4041(m)(1) is amended by striking clause (i) and in-
serting the following new clause:
‘‘(i) after September 30, 1997, and be-
fore October 1, 1999—
‘‘(I) in the case of fuel none of the
alcohol in which consists of ethanol,
9.15 cents per gallon, and
‘‘(II) in any other case, 11.3 cents
per gallon, and’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on the date of the enactment of this
Act.
SEC. 706. STUDY OF FEASIBILITY OF MOVING COLLECTION
POINT FOR DISTILLED SPIRITS EXCISE TAX.
(a) IN GENERAL.—The Secretary of the Treasury or
his delegate shall conduct a study of options for changing
the event on which the tax imposed by section 5001 of the
Internal Revenue Code of 1986 is determined. One such op-
tion which shall be studied is determining such tax on re-
moval from registered wholesale warehouses. In studying
each such option, such Secretary shall focus on administra-
tive issues including—
(1) tax compliance,
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(2) the number of taxpayers required to pay the
tax,
(3) the types of financial responsibility require-
ments that might be required, and
(4) special requirements regarding segregation of
nontax-paid distilled spirits from other products.
Such study shall review the effects of each such option on
the Department of the Treasury (including staffing and
other demands on budgetary resources) and the change in
the period between the time such tax is currently paid and
the time such tax would be paid under each such option.
(b) REPORT.—The report of such study shall be sub-
mitted to the Committee on Finance of the Senate and the
Committee on Ways and Means of the House of Representa-
tives not later than January 31, 1998.
SEC. 707. EXTENSION AND MODIFICATION OF SUBSIDIES
FOR ALCOHOL FUELS.
(a) EXTENSIONS.—
(1) ALCOHOL FUELS CREDIT.—Subsection (e) of
section 40 is amended—
(A) by striking ‘‘December 31, 2000’’ and
inserting ‘‘December 31, 2007’’, and
(B) by striking ‘‘January 1, 2001’’ and in-
serting ‘‘January 1, 2007’’.
(2) EXCISE TAXES.—
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(A) Section 4041(b)(2)(C) is amended by
striking ‘‘October 1, 2000’’ and inserting ‘‘Octo-
ber 1, 2007’’.
(B) 
Sections 
4041(k)(3), 
4081(c)(8),
4091(c)(5), and 6427(f)(4) are each amended by
striking ‘‘September 30, 2000’’ and inserting
‘‘September 30, 2007’’.
(b) MODIFICATION.—
(1) IN GENERAL.—Subsection (h) of section 40 is
amended to read as follows:
‘‘(h) REDUCED CREDIT FOR ETHANOL BLENDERS.—
‘‘(1) IN GENERAL.—In the case of any alcohol
mixture credit or alcohol credit with respect to any
alcohol which is ethanol—
‘‘(A) subsections (b)(1)(A) and (b)(2)(A)
shall be applied by substituting ‘the blender
amount’ for ‘60 cents’;
‘‘(B) subsection (b)(3) shall be applied by
substituting ‘the low-proof blender amount’ for
‘45 cents’ and ‘the blender amount’ for ‘60 cents’;
and
‘‘(C) subparagraphs (A) and (B) of sub-
section (d)(3) shall be applied by substituting
‘the blender amount’ for ‘60 cents’ and ‘the low-
proof blender amount’ for ‘45 cents’.
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‘‘(2) AMOUNTS.—For purposes of paragraph (1),
the blender amount and the low-proof blender amount
shall be determined in accordance with the following
table:
In the case of any sale or
use during calendar year:
The blender amount
is:
The low-proof blend-
er amount is:
2000 or 2001
53 cents
39.26 cents
2003 or 2004
52 cents
38.52 cents
2005 or thereafter ................
51 cents
37.78 cents.’’.
(2) Subparagraph (A) of section 4041(b)(2) is
amended by striking ‘‘5.4 cents’’ and inserting ‘‘the
applicable blender rate’’ and by adding at the end the
following flush sentence:
‘‘For purposes of clause (i), the applicable blend-
er rate is 1⁄10 of the blender amount applicable
under section 40(h)(2) for the calendar year in
which the sale or use occurs.’’.
(3) Paragraphs (4)(A) and (5) of section 4081(c)
are each amended by striking ‘‘5.4 cents’’ each place
it appears and inserting ‘‘the applicable blender rate
(as defined in section 4041(b)(2)(A))’’.
(4) Paragraph (1) of section 4091(c) is amended
by striking ‘‘13.4 cents’’ each place it appears and in-
serting ‘‘the applicable blender amount’’ and by add-
ing at the end the following new sentence: ‘‘For pur-
poses of this paragraph, the term ‘applicable blender
amount’ means 13.3 cents in the case of any sale or
use during 2001 or 2002, 13.2 cents in the case of any
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sale or use during 2003 or 2004, and 13.1 cents in
the case of any sale or use during 2005 or there-
after.’’.
(c) EFFECTIVE DATE.—
(1) SUBSECTION (a).—The amendments made by
subsection (a) shall take effect on the date of the en-
actment of this Act.
(2) SUBSECTION (b).—The amendments made by
subsection (b) shall take effect on January 1, 2001.
SEC. 708. CLARIFICATION OF AUTHORITY TO USE SEMI-GE-
NERIC DESIGNATIONS ON WINE LABELS.
(a) IN GENERAL.—Section 5388 (relating to designa-
tion of wines) is amended by adding at the end the follow-
ing new subsection:
‘‘(c) USE OF SEMI-GENERIC DESIGNATIONS.—A name
of geographic significance, which is also the designation of
a class or type of wine, shall be deemed to have become semi-
generic only if so found by the Secretary. Semi-generic des-
ignations may be used to designate wines of an origin other
than that indicated by such name only if—
‘‘(1) there appears in direct conjunction there-
with an appropriate appellation of origin disclosing
the true place of origin of the wine, and
‘‘(2) the wine so designated conforms to the
standard of identity, if any, for such wine contained
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in the regulations in this section or, if there be no
such standard, to the trade understanding of such
class or type.
Examples of semi-generic names which are also type des-
ignations for grape wines are Angelica, Burgundy, Claret,
Chablis, Champagne, Chianti, Malaga, Marsala, Madeira,
Moselle, Port, Rhine Wine (syn. Hock), Sauterne, Haut
Sauterne, Sherry, Tokay.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect on the date of the enactment of this
Act.
Subtitle B—Provisions Relating to
Pensions and Fringe Benefits
SEC. 711. TREATMENT OF MULTIEMPLOYER PLANS UNDER
SECTION 415.
(a) IN GENERAL.—Section 415(b)(11) is amended—
(1) by inserting ‘‘or a multiemployer plan (as
defined in section 414(f))’’ after ‘‘section 414(d))’’,
and
(2) by inserting ‘‘AND MULTIEMPLOYER’’ after
‘‘GOVERNMENTAL’’ in the heading thereof.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to years beginning after December 31,
1997.
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SEC. 712. TECHNICAL CORRECTION RELATING TO PARTIAL
TERMINATION OF PENSION PLANS.
(a) IN GENERAL.—So much of section 552 of the Tax
Reform Act of 1984 (Public Law 98–369) as precedes sub-
paragraph (A) of paragraph (1) is amended to read as fol-
lows:
‘‘For purposes of interpreting or applying section
411(d)(3) of the Internal Revenue Code of 1986 (relating
to minimum vesting standards in the case of partial termi-
nation), any other provision of Federal law, and any provi-
sion of any plan or trust which directly or indirectly incor-
porates, or is determined by reference to, such section
411(d)(3), a partial termination shall not have occurred
based in whole or in part on a decline in plan participation
if—
‘‘(1) the decline in plan participation—’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall take effect as if included in the provisions of
section 552 of the Tax Reform Act of 1984.
SEC. 713. INCREASE IN CURRENT LIABILITY FUNDING
LIMIT.
(a) AMENDMENT TO 1986 CODE.—Section 412(c)(7)
(relating to full-funding limitation) is amended—
(A) by striking ‘‘150 percent’’ in subpara-
graph (A)(i)(I) and inserting ‘‘the applicable
percentage’’, and
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(B) by adding at the end the following:
‘‘(F) APPLICABLE PERCENTAGE.—For pur-
poses of subparagraph (A)(i)(I), the applicable
percentage shall be determined in accordance
with the following table:
‘‘In the case of any plan year
beginning in—
The applicable percentage is—
1999 or 2000 ..................................................................................
155
2001 or 2002 ..................................................................................
160
2003 or 2004 ..................................................................................
165
2005 and succeeding years ............................................................
170.’’.
(b) AMENDMENT TO ERISA.—Section 302(c)(7) of the
Employee Retirement Income Security Act of 1974 (29
U.S.C. 1082(c)(7)) is amended—
(A) by striking ‘‘150 percent’’ in subpara-
graph (A)(i)(I) and inserting ‘‘the applicable
percentage’’, and
(B) by adding at the end the following:
‘‘(F) APPLICABLE PERCENTAGE.—For purposes
of subparagraph (A)(i)(I), the applicable percentage
shall be determined in accordance with the following
table:
‘‘In the case of any plan year
beginning in—
The applicable percentage is—
1999 or 2000 ..................................................................................
155
2001 or 2002 ..................................................................................
160
2003 or 2004 ..................................................................................
165
2005 and succeeding years ............................................................
170.’’.
(c) SPECIAL AMORTIZATION RULE.—
(1) CODE
AMENDMENT.—Section 412(b)(2) is
amended by striking ‘‘and’’ at the end of subpara-
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graph (C), by striking the period at the end of sub-
paragraph (D) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (D) the following:
‘‘(E) the amount necessary to amortize in
equal annual installments (until fully amor-
tized) over a period of 20 years the contributions
which would be required to be made under the
plan but for the provisions of subsection
(c)(7)(A)(i)(I).’’.
(2) ERISA AMENDMENT.—Section 302(b)(2) of
the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1082(b)(2)) is amended by striking
‘‘and’’ at the end of subparagraph (C), by striking the
period at the end of subparagraph (D) and inserting
‘‘, and’’, and by inserting after subparagraph (D) the
following:
‘‘(E) the amount necessary to amortize in equal
annual installments (until fully amortized) over a pe-
riod of 20 years the contributions which would be re-
quired to be made under the plan but for the provi-
sions of subsection (c)(7)(A)(i)(I).’’.
(3) CONFORMING AMENDMENTS.—
(A) Section 412(c)(7)(D) is amended by
adding ‘‘and’’ at the end of clause (i), by strik-
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ing ‘‘, and’’ at the end of clause (ii) and insert-
ing a period, and by striking clause (iii).
(B) Section 302(c)(7)(D) of the Employee
Retirement Income Security Act of 1974 (29
U.S.C. 1082(c)(7)(D)) is amended by adding
‘‘and’’ at the end of clause (i), by striking ‘‘,
and’’ at the end of clause (ii) and inserting a pe-
riod, and by striking clause (iii).
(4) EFFECTIVE DATES.—
(A) IN GENERAL.—The amendments made
by this subsection shall apply to plan years be-
ginning after December 31, 1998.
(B) SPECIAL RULE FOR 1999.—In the case
of a plan’s first year beginning in 1999, there
shall be added to the amount required to be am-
ortized under section 412(b)(2)(E) of the Inter-
nal 
Revenue 
Code 
of 
1986 
and 
section
302(b)(2)(E) of the Employee Retirement Income
Security Act of 1974 (as added by paragraphs
(1) and (2)) over the 20-year period beginning
with such year, the unamortized balance (as of
the close of the preceding plan year) of any
amount required to be amortized under section
412(c)(7)(D)(iii) of such Code and section
302(c)(7)(D)(iii) of such Act (as repealed by
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paragraph (3)) for plan years beginning before
1999.
SEC. 714. SPOUSAL CONSENT REQUIRED FOR CERTAIN DIS-
TRIBUTIONS AND LOANS UNDER QUALIFIED
CASH OR DEFERRED ARRANGEMENT.
(a) IN GENERAL.—Section 401(k) is amended by add-
ing at the end the following new paragraph:
‘‘(13) SPOUSAL CONSENT REQUIRED.—
‘‘(A) IN GENERAL.—An arrangement shall
not be treated as a qualified cash or deferred ar-
rangement unless—
‘‘(i) a distribution under the plan of
which such arrangement is a part, or
‘‘(ii) a loan all or part of which is se-
cured by the participant’s interest in the
plan of which such arrangement is a part,
may not be made without the written consent of
the spouse.
‘‘(B) 
EXCEPTIONS.—Subparagraph 
(A)
shall not apply—
‘‘(i) to distributions described in sec-
tion 402(c)(4)(A) or 411(a)(11), or
‘‘(ii) in any case described in section
417(a)(2) (relating to cases where spouse
cannot be located).