(3) identically, substituting "The term" for "the term".
1986 - Subsec. (a)(1). Pub. L. 99-514, § 1898(b)(3)(B), substituted "who does not die before the annuity starting date" for "who retires under the plan".
Subsec. (b)(1). Pub. L. 99-514, § 1898(b)(2)(B)(ii), inserted at end "Clause (iii) of subparagraph (C) 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. (b)(1)(C)(i). Pub. L. 99-514, § 1898(b)(13)(B), substituted "(c)(2)" for "(c)(2)(A)".
Pub. L. 99-514, § 1898(b)(7)(B), as amended by Pub. L. 101-239, § 7862(d)(7), inserted "(reduced by any security interest held by the plan by reason of a loan outstanding to such participant)".
Subsec. (b)(1)(C)(iii). Pub. L. 99-514, § 1898(b)(2)(B)(i), substituted "a direct or indirect transferee (in a transfer after December 31, 1984)" for "a transferee".
Subsec. (b)(3). Pub. L. 99-514, § 1898(b)(14)(B), as amended by Pub. L. 101-239, § 7862(d)(9)(A), added par. (3) relating to treatment of plan as meeting requirements of par. (1)(C) or (2) of subsec. (b).
Pub. L. 99-514, § 1145(b), added par. (3) relating to applicability of this section to plans described in section 404(c) of title 26.
Subsec. (c)(1)(B). Pub. L. 99-514, § 1898(b)(4)(B)(i), substituted "paragraphs (2), (3), and (4)" for "paragraphs (2) and (3)".
Subsec. (c)(2)(A). Pub. L. 99-514, § 1898(b)(6)(B), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the spouse of the participant consents in writing to such election, and the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or".
Subsec. (c)(3)(B). Pub. L. 99-514, § 1898(b)(5)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "Each plan shall provide to each participant, within the period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35 (and consistent with such regulations as the Secretary of the Treasury may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A)."
Subsec. (c)(4). Pub. L. 99-514, § 1898(b)(4)(B)(ii), added par. (4). Former par. (4) redesignated (5).
Subsec. (c)(5). Pub. L. 99-514, § 1898(b)(4)(B)(ii), redesignated par. (4) as (5). Former par. (5) redesignated (6).
Subsec. (c)(5)(A). Pub. L. 99-514, § 1898(b)(11)(B), inserted "if such benefit may not be waived (or another beneficiary selected) and".
Subsec. (c)(6), (7). Pub. L. 99-514, § 1898(b)(4)(B)(ii), redesignated pars. (5) and (6) as (6) and (7), respectively.
Subsec. (e)(1). Pub. L. 99-514, § 1898(b)(1)(B), inserted at end "In the case of an individual who separated from service before the date of such individual's death, subparagraph (A)(ii)(I) shall not apply."
Subsec. (e)(2). Pub. L. 99-514, § 1898(b)(9)(B)(i), substituted "the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable accrued benefit" for "the account balance of the participant