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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Family Leave Pension Relief Act of
1998''.

SEC. 2. PERIODS OF FAMILY AND MEDICAL LEAVE TREATED AS HOURS OF SERVICE
FOR PENSION PARTICIPATION AND VESTING.

(a) Amendments of Internal Revenue Code.--
(1) Participation.--
(A) In general.--Paragraph (3) of section 410(a) of
the Internal Revenue Code of 1986 (relating to minimum
participation standards) is amended by adding at the
end the following new subparagraph:
''(E) Family and medical leave treated as
service.--
''(i) In general.--For purposes of this
subsection, in the case of an individual who is
absent from work on leave required to be given
to such individual under the Family and Medical
Leave Act of 1993, the plan shall treat as
hours of service--
''(I) the hours of service which
otherwise would normally have been
credited to such individual but for
such absence, or
''(II) in any case in which the
plan is unable to determine the hours
described in subclause (I), 8 hours of
service per day of absence.
''(ii) Year to which hours are credited.--
The hours described in clause (i) shall be
treated as hours of service as provided in this
subparagraph--
''(I) only in the year in which the
absence from work begins, if a
participant would have a year of
service solely because the period of
absence is treated as hours of service
as provided in clause (i); or
''(II) in any other case, in the
immediately following year.''
(B) Coordination with treatment of maternity and
paternity absences under break in service rules.--
Subparagraph (E) of section 410(a)(5) of such Code is
amended--
(i) by inserting ''not under family and
medical leave act of 1993'' after ''absences''
in the heading, and
(ii) by adding at the end of clause (i) the
following new sentence: ''The preceding
sentence shall apply to an absence from work
only if no part of such absence is required to
be given under the Family and Medical Leave Act
of 1993.''
(2) Vesting.--
(A) In general.--Paragraph (5) of section 411(a) of
such Code (relating to minimum vesting standards) is
amended by adding at the end the following new
subparagraph:
''(E) Family and medical leave treated as
service.--
''(i) In general.--For purposes of this
subsection, in the case of an individual who is
absent from work on leave required to be given
to such individual under the Family and Medical
Leave Act of 1993, the plan shall treat as
hours of service--
''(I) the hours of service which
otherwise would normally have been
credited to such individual but for
such absence, or
''(II) in any case in which the
plan is unable to determine the hours
described in subclause (I), 8 hours of
service per day of absence.
''(ii) Year to which hours are credited.--
The hours described in clause (i) shall be
treated as hours of service as provided in this
subparagraph--
''(I) only in the year in which the
absence from work begins, if a
participant would have a year of
service solely because the period of
absence is treated as hours of service
as provided in clause (i); or
''(II) in any other case, in the
immediately following year.''
(B) Coordination with treatment of maternity and
paternity absences under break in service rules.--
Subparagraph (E) of section 411(a)(6) of such Code is
amended--
(i) by inserting ''not under family and
medical leave act of 1993'' after ''absences''
in the heading, and
(ii) by adding at the end of clause (i) the
following new sentence: ''The preceding
sentence shall apply to an absence from work
only if no part of such absence is required to
be given under the Family and Medical Leave Act
of 1993.''
(b) Amendments of ERISA.--
(1) Participation.--
(A) In general.--Paragraph (3) of section 202(a) of
the Employee Retirement Income Security Act of 1974
(relating to minimum participation standards) is
amended by adding at the end the following new
subparagraph:
''(E)(i) For purposes of this subsection, in the case of an
individual who is absent from work on leave required to be given to
such individual under the Family and Medical Leave Act of 1993, the
plan shall treat as hours of service--
''(I) the hours of service which otherwise would normally
have been credited to such individual but for such absence, or
''(II) in any case in which the plan is unable to determine
the hours described in subclause (I), 8 hours of service per
day of absence.
''(ii) The hours described in clause (i) shall be treated as hours
of service as provided in this subparagraph--
''(I) only in the year in which the absence from work
begins, if a participant would have a year of service solely
because the period of absence is treated as hours of service as
provided in clause (i); or
''(II) in any other case, in the immediately following
year.''
(B) Coordination with treatment of maternity and
paternity absences under break in service rules.--
Subparagraph (A) of section 202(b)(5) of such Act is
amended by adding at the end of clause (i) the
following new sentence: ''The preceding sentence shall
apply to an absence from work only if no part of such
absence is required to be given under the Family and
Medical Leave Act of 1993.''
(2) Vesting.--
(A) In general.--Paragraph (2) of section 203(b) of
such Act (relating to minimum vesting standards) is
amended by adding at the end the following new
subparagraph:
''(E)(i) For purposes of this subsection, in the case of an
individual who is absent from work on leave required to be given to
such individual under the Family and Medical Leave Act of 1993, the
plan shall treat as hours of service--
''(I) the hours of service which otherwise would normally
have been credited to such individual but for such absence, or
''(II) in any case in which the plan is unable to determine
the hours described in subclause (I), 8 hours of service per
day of absence.
''(ii) The hours described in clause (i) shall be treated as hours
of service as provided in this subparagraph--
''(I) only in the year in which the absence from work
begins, if a participant would have a year of service solely
because the period of absence is treated as hours of service as
provided in clause (i); or
''(II) in any other case, in the immediately following
year.''
(B) Coordination with treatment of maternity and
paternity absences under break in service rules.--
Clause (i) of section 203(b)(3)(E) of such Act is
amended by adding at the end of clause (i) the
following new sentence: ''The preceding sentence shall
apply to an absence from work only if no part of such
absence is required to be given under the Family and
Medical Leave Act of 1993.''
(c) Effective Date.--The amendments made by this section shall
apply with respect to plan years beginning on or after January 1, 1999.

SEC. 3. PROVISIONS RELATING TO PLAN AMENDMENTS.

(a) In General.--If this section applies to any plan amendment--
(1) such plan shall be treated as being operated in
accordance with the terms of the plan during the period
described in subsection (b)(2)(A), and
(2) such plan shall not fail to meet the requirements of
section 411(d)(6) of the Internal Revenue Code of 1986 or
section 204(g) of the Employee Retirement Income Security Act
of 1974 by reason of such amendment.
(b) Amendments to Which Section Applies.--
(1) In general.--This section shall apply to any amendment
to any plan which is made--
(A) pursuant to any amendment made by section 2,
and
(B) before the first day of the first plan year
beginning on or after January 1, 2000.
In the case of a governmental plan (as defined in section
414(d) of the Internal Revenue Code of 1986), this paragraph
shall be applied by substituting ''2001'' for ''2000''.
(2) Conditions.--This section shall not apply to any
amendment unless--
(A) during the period--
(i) beginning on the date the legislative
amendment described in paragraph (1)(A) takes
effect (or in the case of a plan amendment not
required by such legislative amendment, the
effective date specified by the plan), and
(ii) ending on the date described in
paragraph (1)(B) (or, if earlier, the date the
plan amendment is adopted),
the plan is operated as if such plan amendment were in
effect, and
(B) such plan amendment applies retroactively for
such period.
A:
Family Leave Pension Relief Act of 1998 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to count periods of leave permitted by the Family Medical Leave Act of 1993 towards hours of service needed for the fulfillment of pension participation and vesting rules.