the calendar year in which the employee attains 701⁄2."
Subsec. (a)(9)(G). Pub. L. 99-514, § 1852(a)(6), added subpar. (G).
Subsec. (a)(11)(A)(i). Pub. L. 99-514, § 1898(b)(3)(A), substituted "who does not die before the annuity starting date" for "who retires under the plan".
Subsec. (a)(11)(B). Pub. L. 99-514, § 1898(b)(2)(A)(ii), inserted at end "Clause (iii)(III) shall apply only with respect to the transferred assets (and income therefrom) if the plan separately accounts for such assets and any income therefrom."
Subsec. (a)(11)(B)(iii)(I). Pub. L. 99-514, § 1898(b)(7)(A), inserted "(reduced by any security interest held by the plan by reason of a loan outstanding to such participant)".
Pub. L. 99-514, § 1898(b)(13)(A), substituted "section 417(a)(2)" for "section 417(a)(2)(A)".
Subsec. (a)(11)(B)(iii)(III). Pub. L. 99-514, § 1898(b)(2)(A)(i), inserted "(in a transfer after December 31, 1984)".
Subsec. (a)(11)(D), (E). Pub. L. 99-514, § 1145(a), added subpar. (E) relating to exception for plans described in section 404(c) and redesignated former subpar. (D), relating to cross references, as (E).
Pub. L. 99-514, § 1898(b)(14)(A), added subpar. (D) and redesignated former subpar. (D), relating to cross references, as (E).
Subsec. (a)(17). Pub. L. 99-514, § 1106(d)(1), added par. (17).
Subsec. (a)(20). Pub. L. 99-514, § 1852(b)(8), substituted "qualified total distribution described in section 402(a)(5)(E)(i)(I)" for "qualifying rollover distribution (determined as if section 402(a)(5)(D)(i) did not contain subclause (II) thereof) described in section 402(a)(5)(A)(i) or 403(a)(4)(A)(i)".
Subsec. (a)(21). Pub. L. 99-514, § 1171(b)(5), struck out par. (21) which read as follows: "A trust forming part of a tax credit employee stock ownership plan shall not fail to be considered a permanent program merely because employer contributions under the plan are determined solely by reference to the amount of credit which would be allowable under section 41 if the employer made the transfer described in section 41(c)(1)(B)".
Subsec. (a)(22). Pub. L. 99-514, § 1899A(10), substituted "If" for "if".
Pub. L. 99-514, § 1176(a), inserted at end "The requirements of subsection (e) of section 409 shall not apply to any employees of an employer who are participants in any defined contribution plan established and maintained by such employer if the stock of such employer is not publicly traded and the trade or business of such employer consists of publishing on a regular basis a newspaper for general circulation."
Subsec. (a)(23). Pub. L. 99-514, § 1174(c)(2)(A), amended par. (23) generally. Prior to amendment, par. (23) read as follows: "A stock bonus plan which otherwise meets the requirements of this section shall not be considered to fail to meet the requirements of this section because it provides a cash distribution option to participants if that option meets the requirements of section 409(h), except that in applying section 409(h) for purposes of this paragraph, the term 'employer securities' shall include any securities of the employer held by the plan."
Subsec. (a)(26). Pub. L. 99-514, § 1112(b), added par. (26).
Subsec. (a)(27). Pub. L. 99-514, § 1136(a), added par. (27).
Subsec. (a)(28). Pub. L. 99-514, § 1175(a)(1), added par. (28).
Subsec. (c)(2)(A)(v). Pub. L. 99-514, §