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 Act takes effect and before such first
plan year, the plan is operated in accordance with
the requirements of such amendment made by this
Act, and
(2) such plan amendment applies retroactively
to the period after such amendment made by this
Act 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. 7. 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. 8. 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.
Æ
HR 1048 IH——2