Amendment note and Effective Date of 1988 Amendment note below.
Subsec. (a)(5)(D)(i)(I). Pub. L. 100-647, § 1011A(b)(4)(B), inserted "is payable as provided in clause (i), (iii), or (iv) of subsection (e)(4)(A) (without regard to the second sentence thereof) and" after "(I) such distribution".
Subsec. (a)(5)(D)(iii). Pub. L. 100-647, § 1011A(b)(4)(D), struck out "10-year" after "Denial of" in heading.
Subsec. (a)(5)(F). Pub. L. 100-647, § 1011A(a)(1), substituted "resulting in any portion of a distribution being excluded from gross income under subparagraph (A)" for "described in subparagraph (A)".
Subsec. (a)(6)(C). Pub. L. 100-647, § 1011A(b)(8)(C), struck out "paragraph (2) of subsection (a), and" after "paragraph (5)(A) applies,".
Subsec. (a)(6)(E)(ii). Pub. L. 100-647, § 1011A(b)(8)(D), substituted "then paragraphs (1) and (3) of subsection (e) shall" for "then paragraph (2) of subsection (a), and paragraphs (1) and (3) of subsection (e), shall".
Subsec. (a)(6)(G). Pub. L. 100-647, § 1018(t)(8)(A), redesignated subpar. (G), relating to treatment of potential future vesting, as (I).
Subsec. (a)(6)(H)(ii). Pub. L. 100-647, § 1011A(b)(5), inserted at end "A deposit shall not be treated as a frozen deposit unless on at least 1 day during the 60-day period described in paragraph (5)(C) (without regard to this subparagraph) such deposit is described in the preceding sentence."
Subsec. (a)(6)(I). Pub. L. 100-647, § 1018(t)(8)(A), redesignated subpar. (G), relating to treatment of potential future vesting, as (I).
Subsec. (b)(2)(A). Pub. L. 100-647, § 1011(h)(4), added subpar. (A) and struck out former subpar. (A) which related to trust which is not exempt from tax under section 501(a) because plan fails to meet requirements of section 410(b).
Subsec. (b)(2)(B). Pub. L. 100-647, § 1011(h)(4), added subpar. (B) and struck out former subpar. (B) which related to failure of plan to meet requirements of section 410(b) for more than 1 taxable year.
Subsec. (e)(1)(A). Pub. L. 100-647, § 1011A(b)(8)(E), struck out "ordinary income portion of a" after "subparagraph (B)) on the".
Subsec. (e)(1)(B). Pub. L. 100-647, § 1011A(b)(10), inserted at end "For purposes of the preceding sentence, in determining the amount of tax under section 1(c), section 1(g) shall be applied without regard to paragraph (2)(B) thereof."
Pub. L. 100-647, § 1018(u)(1), made technical correction to directory language of Pub. L. 99-514, § 104(b)(5). See 1986 Amendment note below.
Pub. L. 100-647, § 1018(u)(6), related to execution of amendment by Pub. L. 99-514, § 1122(b)(2)(B), see 1986 Amendment note below.
Subsec. (e)(3). Pub. L. 100-647, § 1018(u)(7), related to execution of amendment by Pub. L. 99-514, § 1122(b)(2)(C), see 1986 Amendment note below.
Subsec. (e)(4)(A). Pub. L. 100-647, § 1011A(b)(8)(F), in concluding provisions, substituted "A" for "Except for purposes of subsection (a)(2) and section 403(a)(2), a", and struck out "subsection (a)(2) of this section, and subsection (a)(2) of section 403," before "the balance to".
Subsec. (e)(4)(B)(i). Pub. L. 100-647, § 1011A(b)(6), substituted "employee" for "taxpayer".
Subsec. (e)(4)(I). Pub. L. 100-647, § 1011A(c)(9), struck out "clause (ii) of" after "amounts described in".
Subsec. (e)(4)(J). Pub. L. 100-647, § 1011A(b)(7), amended last sentence generally. Prior to amendment, last sentence