service".
Subsec. (b)(8)(A)(ii). Pub. L. 107-16, § 641(b)(1), substituted "such distribution to an eligible retirement plan described in section 402(c)(8)(B), and" for "such distribution to an individual retirement plan or to an annuity contract described in paragraph (1), and".
Subsec. (b)(8)(B). Pub. L. 107-16, § 641(e)(7), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Rules similar to the rules of paragraphs (2) through (7) of section 402(c) (including paragraph (4)(C) thereof) shall apply for purposes of subparagraph (A)."
Subsec. (b)(11). Pub. L. 107-16, § 646(a)(2)(B), substituted "severance from employment" for "separation from service" in heading.
Subsec. (b)(11)(A). Pub. L. 107-16, § 646(a)(2)(A), substituted "has a severance from employment" for "separates from service".
Subsec. (b)(13). Pub. L. 107-16, § 647(a), added par. (13).
2000 - Subsec. (b)(3)(B). Pub. L. 106-554 substituted "section 125, 132(f)(4), or" for "section 125 or".
1998 - Subsec. (b)(8)(B). Pub. L. 105-206 inserted "(including paragraph (4)(C) thereof)" after "section 402(c)".
1997 - Subsec. (b)(1)(A)(iii). Pub. L. 105-34, § 1601(d)(6)(B), added cl. (iii).
Subsec. (b)(3). Pub. L. 105-34, § 1504(a)(1), inserted at end "Such term includes - " and subpars. (A) and (B).
Subsec. (b)(12)(C). Pub. L. 105-34, § 1505(c), added subpar. (C).
1996 - Subsec. (b)(1)(E). Pub. L. 104-188, § 1450(c)(1), amended subpar. (E) generally. Prior to amendment, subpar. (E) read as follows: "in the case of a contract purchased under a plan which provides a salary reduction agreement, the plan meets the requirements of section 401(a)(30),".
Subsec. (b)(10). Pub. L. 104-188, § 1704(t)(69), substituted "a direct" for "an direct" in last sentence.
1992 - Subsec. (a)(4)(A)(i). Pub. L. 102-318, § 521(b)(12)(A), inserted before comma at end "in an eligible rollover distribution (within the meaning of section 402(c)(4))".
Subsec. (a)(4)(B). Pub. L. 102-318, § 521(b)(12)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "Rules similar to the rules of subparagraphs (B) through (G) of section 402(a)(5) and of paragraphs (6) and (7) of section 402(a) shall apply for purposes of subparagraph (A)."
Subsec. (a)(5). Pub. L. 102-318, § 522(c)(2), added par. (5).
Subsec. (b)(8)(A)(i). Pub. L. 102-318, § 521(b)(13)(A), inserted before comma at end "in an eligible rollover distribution (within the meaning of section 402(c)(4))".
Subsec. (b)(8)(B) to (D). Pub. L. 102-318, § 521(b)(13)(B), added subpar. (B) and struck out former subpars. (B) to (D), which related to special rules for partial distributions, applicability of certain similar rules, and eligibility for rollover treatment of required distributions.
Subsec. (b)(10). Pub. L. 102-318, § 522(a)(3), (c)(3), substituted "sections 401(a)(9) and 401(a)(31)" for "section 401(a)(9)" and inserted at end "Any amount transferred in an direct trustee-to-trustee transfer in accordance with section 401(a)(31) shall not be includible in gross income for the taxable year of the transfer."
1990 - Subsec. (b)(12)(A). Pub. L. 101-508 inserted "involving a one-time irrevocable election" after "similar arrangement" in second sentence.
1988 - Subsec. (b)(1)(D). Pub. L. 100-647, § 1011(m)(1)(B), substituted "paragraph (12)" for "paragraph (10)".
Subsec. (b)(1)(E). Pub. L. 100-647, § 1011(c)(7)(B), added subpar. (E).
Subsec. (b)(10). Pub. L. 100-647, § 1011(m)(1)(A), redesignated par. (10), relating to nondiscrimination requirements, as