In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''ERISA Child Abuse Accountability Act
of 1995''.

SEC. 2. AMENDMENTS TO TITLE I OF THE EMPLOYEE RETIREMENT INCOME
SECURITY ACT OF 1974.

(a) Creation or Assignment of Rights to Benefits Under Qualified
Child Abuse Orders.--Section 206(d)(3)(A) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1056(d)(3)(A)) is amended--
(1) by inserting ''or a child abuse order'' after ''a
domestic relations order'';
(2) by inserting ''or a qualified child abuse order'' after
''a qualified domestic relations order''; and
(3) by inserting ''or any qualified child abuse order''
after ''any qualified domestic relations order''.
(b) Qualified Child Abuse Orders.--Section 206(d)(3)(B) of such Act
(29 U.S.C. 1056(d)(3)(B)) is amended--
(1) in clause (i), by striking ''the term'' and inserting
''The term'', and by striking '', and'' at the end and
inserting a period;
(2) in clause (ii), by striking ''the term'' and inserting
''The term''; and
(3) by adding at the end the following new clauses:
''(iii) The term 'qualified child abuse order'
means a child abuse order--
''(I) which creates or recognizes the
existence of an alternate payee's right to, or
assigns to an alternate payee the right to,
receive all or a portion of the benefits
payable with respect to a participant under a
plan, and
''(II) with respect to which the
requirements of subparagraphs (C) and (D) are
met.
''(iv) The term 'child abuse order' means any court
order or other similar process for the enforcement of a
judgment rendered against a participant or beneficiary
under a plan for physically, sexually, or emotionally
abusing a child. For purposes of this clause--
''(I) The term 'judgment rendered for
physically, sexually, or emotionally abusing a
child' means any legal claim perfected through
a final enforceable judgment, which claim is
based in whole or in part upon the physical,
sexual, or emotional abuse of a child, whether
or not that abuse is accompanied by other
actionable wrongdoing, such as sexual
exploitation or gross negligence.
''(II) The term 'child' means an individual
under 18 years of age.''.
(c) Exemption From Preemption.--Section 514(b)(7) of such Act (29
U.S.C. 1144(b)(7)) is amended by inserting ''or qualified child abuse
orders (within the meaning of section 206(d)(3)(B)(iii))'' before the
period.
(d) Conforming Amendments.--Section 206(d)(3) of such Act (29
U.S.C. 1056(d)(3)) is amended--
(1) in subparagraph (C), by inserting ''or child abuse
order'' after ''A domestic relations order'';
(2) in subparagraph (D), by inserting ''or child abuse
order'' after ''A domestic relations order'';
(3) in subparagraph (E)(i), by inserting ''or child abuse
order'' after ''A domestic relations order'';
(4) in subparagraph (G)(i), by inserting ''or child abuse
order'' after ''any domestic relations order'', by inserting
''or child abuse orders'' in subclause (I) after ''domestic
relations orders'', and by inserting ''or a qualified child
abuse order'' in subclause (II) after ''a qualified domestic
relations order'';
(5) in subparagraph (G)(ii), by inserting ''and child abuse
orders'' after ''domestic relations orders'', by inserting ''or
child abuse order'' after ''domestic relations order'' each
place it appears in subclauses (II) and (III);
(6) in subparagraph (H)(i), by inserting ''or whether a
child abuse order is a qualified child abuse order'' after
''whether a domestic relations order is a qualified domestic
relations order'', and by inserting ''or a qualified child
abuse order'' after ''to be a qualified domestic relations
order'';
(7) in subparagraph (H)(ii), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'';
(8) in subparagraph (H)(iii), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'' each place it appears in subclauses (I) and (II);
(9) in subparagraph (H)(iv), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'';
(10) in subparagraph (H)(v), by inserting ''or child abuse
order'' after ''the domestic relations order'';
(11) in subparagraph (I)(i), by inserting ''or child abuse
order'' after ''a domestic relations order'', and by inserting
''or qualified child abuse order'' after ''a qualified domestic
relations order'';
(12) in subparagraph (J), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'';
(13) in subparagraph (K), by inserting ''or child abuse
order'' after ''a domestic relations order''; and
(14) in subparagraph (M), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order''.

SEC. 3. AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.

(a) Creation or Assignment of Rights to Benefits Under Qualified
Child Abuse Orders.--Subparagraph (B) of section 401(a)(13) of the
Internal Revenue Code of 1986 (relating to assignment of benefits) is
amended--
(1) by inserting ''or child abuse orders'' after ''domestic
relations orders'' in the heading;
(2) by inserting ''or a child abuse order'' after ''a
domestic relations order''; and
(3) by inserting ''or a qualified child abuse order'' after
''a qualified domestic relations order''.
(b) Qualified Child Abuse Orders.--Paragraph (1) of section 414(p)
of such Code (defining qualified
domestic relations order) is amended by adding at the end the
following new subparagraphs:
''(C) Qualified child abuse order.--The term
'qualified child abuse order' means a child abuse
order--
''(i) which creates or recognizes the
existence of an alternate payee's right to, or
assigns to an alternate payee the right to,
receive all or a portion of the benefits
payable with respect to a participant under a
plan, and
''(ii) with respect to which the
requirements of paragraphs (2) and (3) are met.
''(D) Child abuse order.--
''(i) In general.--The term 'child abuse
order' means any court order or other similar
process for the enforcement of a judgment
rendered against a participant or beneficiary
under a plan for physically, sexually, or
emotionally abusing a child.
''(ii) Definitions.--For purposes of this
subparagraph--
''(I) The term 'judgment rendered
for physically, sexually, or
emotionally abusing a child' means any
legal claim perfected through a final
enforceable judgment, which claim is
based in whole or in part upon the
physical, sexual, or emotional abuse of
a child, whether or not that abuse is
accompanied by other actionable
wrongdoing, such as sexual exploitation
or gross negligence.
''(II) The term 'child' means an
individual under 18 years of age.''.
(c) Conforming Amendments.--Subsection (p) of section 414 of such
Code is amended--
(1) in paragraph (2), by inserting ''or child abuse order''
after ''A domestic relations order'';
(2) in paragraph (3), by inserting ''or child abuse order''
after ''A domestic relations order'';
(3) in paragraph (4)(A), by inserting ''or child abuse
order'' after ''a domestic relations order'';
(4) in paragraph (6)(A), by inserting ''or child abuse
order'' after ''any domestic relations order'', by inserting
''or child abuse orders'' in clause (i) after ''domestic
relations orders'', and by inserting ''or a qualified child
abuse order'' in clause (ii) after ''a qualified domestic
relations order'';
(5) in paragraph (6)(B), by inserting ''and child abuse
orders'' after ''domestic relations orders'';
(6) in paragraph (7)(A), by inserting ''or whether a child
abuse order is a qualified child abuse order'' after ''whether
a domestic relations order is a qualified domestic relations
order'', and by inserting ''or a qualified child abuse order''
after ''to be a qualified domestic relations order'';
(7) in paragraph (7)(B), by inserting ''or qualified child
support order'' in the heading after ''qualified domestic
relations order'', and by inserting ''or a qualified child
abuse order'' after ''a qualified domestic relations order'';
(8) in paragraph (7)(C), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'' each place it appears in clauses (i) and (ii);
(9) in paragraph (7)(D), by inserting ''or a qualified
child abuse order'' after ''a qualified domestic relations
order'';
(10) in paragraph (7)(E), by inserting ''or child abuse
order'' after ''the domestic relations order'';
(11) in paragraph (8), by inserting ''or child abuse
order'' after ''a domestic relations order'';
(12) in paragraph (9), by inserting ''or a qualified child
abuse order'' after ''a qualified domestic relations order'';
(13) in paragraph (10), by inserting ''or a qualified child
abuse order'' after ''a qualified domestic relations order'';
and
(14) in paragraph (11), by inserting ''or a qualified child
abuse order'' after ''pursuant to a qualified domestic
relations order'', and by inserting ''or a child abuse order''
after ''pursuant to a domestic relations order''.
(d) Tax Treatment of Distributions Pursuant to Qualified Child
Abuse Orders.--
(1) Alternate payee must include benefits in gross
income.--Paragraph (1) of section 402(e) of such Code (relating
to alternate payee under qualified domestic relations order
treated as distributee) is amended by inserting ''or a
qualified child abuse order (as defined in section 414(p))''
after ''a qualified domestic relations order (as defined in
section 414(p))'' each place it appears.
(2) Allocation of investment in the contract.--Paragraph
(10) of section 72(m) of such Code (relating to determination
of investment in the contract in the case of qualified domestic
relations orders) is amended--
(A) in the heading, by inserting ''and qualified
child abuse orders'' after ''qualified domestic
relations orders''; and
(B) by inserting ''or a qualified child abuse order
(as defined in section 414(p))'' after ''a qualified
domestic relations order (as defined in section
414(p))''.
(3) Clarification of eligibility of participant for lump
sum treatment.--
(A) Subparagraph (H) of section 402(d)(4) of such
Code (relating to balance to credit of employee not to
include amounts payable under qualified domestic
relations order) is amended--
(i) in the heading, by inserting ''or
qualified child abuse order'' after ''qualified
domestic relations order''; and
(ii) by inserting ''or a qualified child
abuse order (within the meaning of section
414(p))'' after ''a qualified domestic
relations order (within the meaning of section
414(p))''.
(B) Subparagraph (J) of section 402(d)(4) of such
Code is amended by inserting '', or under a qualified
child abuse order (within the meaning of section
414(p)) of the balance to the credit of an alternate
payee,'' after ''former spouse of the employee''.

SEC. 4. EFFECTIVE DATE.

The amendments made by this Act shall take effect on January 1,
1996, except that, in the case of a child abuse order entered before
such date, the plan administrator--
(1) shall treat such order as a qualified child abuse order
if such administrator is paying benefits pursuant to such order
on such date, and
(2) may treat any other such order entered before such date
as a qualified child abuse order even if such order does not
meet the requirements of such amendments.
A:
ERISA Child Abuse Accountability Act of 1995 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to allow the creation or assignment of rights to employee pension benefits, under a qualified child abuse order, if this is necessary to satisfy a judgment against an employee benefit plan participant or beneficiary for physically, sexually, or emotionally abusing a child.