# Pub. L. 100-202: changes to the Internal Revenue Code

1987-12-22, 101 Stat. 1329. Source: <https://www.govinfo.gov/link/plaw/100/public/202>.

## Legislative history

- Bill: [H.J. Res. 395](https://www.congress.gov/bill/100th-congress/house-joint-resolution/395)

## § 7701: Definitions

- § 7701(j)(1)(C): Pub. L. 100–202, § 101(m) [title VI, § 624(a)(1)], which directed that “the provisions of paragraph (2) and” after “subject to” be struck out, was executed by striking out “the provisions of paragraph (2)” after “subject to” in view of the amendment by section 1011A(m)(1) of Pub. L. 100–647 which was effective as if it had been included in Pub. L. 99–514. See 1988 Amendment note above.
- § 7701(j)(2): Pub. L. 100–202, § 101(m) [title VI, § 624(a)(2)], added par. (2) and struck out former par. (2) which read as follows: “Paragraph (1)(C) shall not apply to the Thrift Savings Fund unless the Fund meets the antidiscrimination requirements (other than any requirement relating to coverage) applicable to arrangements described in section 401(k) and to matching contributions. Rules similar to the rules of sections 401(k)(8) and 401(m)(8) (relating to no disqualification if excess contributions distributed) shall apply for purposes of the preceding sentence.”