# Pub. L. 98-397: changes to the Internal Revenue Code

1984-08-23, 98 Stat. 1448. Source: <https://www.govinfo.gov/link/plaw/98/public/397>.

## Legislative history

- Bill: [H.R. 4280](https://www.congress.gov/bill/98th-congress/house-bill/4280)

## § 72: Annuities; certain proceeds of endowment and life insurance contracts

- § 72(m)(10): Pub. L. 98–397 added par. (10).

## § 401: Qualified pension, profit-sharing, and stock bonus plans

- § 401(a)(11): Pub. L. 98–397, § 203(a), amended par. (11) generally, inserting provisions relating to preretirement survivor annuities, and substituting present four subpars. for former eight subpars.
- § 401(a)(13): Pub. L. 98–397, § 204(a), designated existing provisions as subpar. (A), corrected the margin of subpar. (A), and added subpar. (B).
- § 401(a)(25): Pub. L. 98–397, § 301(b), added par. (25).

## § 402: Taxability of beneficiary of employees’ trust

- § 402(a): Pub. L. 98–397, § 204(c)(3), added subpar. (F).
- § 402(a): Pub. L. 98–397, § 204(c)(1), added par. (9).
- § 402(e)(4): Pub. L. 98–397, § 204(c)(4), added subpar. (M).
- § 402(f): Pub. L. 98–397, § 207(a), added subsec. (f).

## § 410: Minimum participation standards

- § 410(a)(1)(A)(i): Pub. L. 98–397, § 202(a)(1), substituted “21” for “25”.
- § 410(a)(1)(B)(ii): Pub. L. 98–397, § 202(a)(2), substituted “ ‘26’ for ‘21’ ” for “ ‘30’ for ‘25’ ”.
- § 410(a)(5)(D): Pub. L. 98–397, § 202(d)(1), amended subpar. (D) generally.
- § 410(a)(5)(E): Pub. L. 98–397, § 202(e)(1), added subpar. (E).

## § 411: Minimum vesting standards

- § 411(a)(4)(A): Pub. L. 98–397, § 202(b), substituted “18” for “22”.
- § 411(a)(6)(C): Pub. L. 98–397, § 202(c), substituted “5 consecutive 1-year breaks” for “1-year break”, in heading, and in text substituted “5 consecutive 1-year breaks in service” for “any 1-year break in service” and “such 5-year period” for “such break” in two places.
- § 411(a)(6)(D): Pub. L. 98–397, § 202(d)(2), amended subpar. (D) generally.
- § 411(a)(6)(E): Pub. L. 98–397, § 202(e)(2), added subpar. (E).
- § 411(a)(7)(B)(i): Pub. L. 98–397, § 205(b), substituted “$3,500” for “$1,750”.
- § 411(a)(7)(C): Pub. L. 98–397, § 202(f), substituted “5 consecutive 1-year breaks in service” for “any one-year break in service”.
- § 411(a)(11): Pub. L. 98–397, § 205(a), added par. (11).
- § 411(b)(3)(A): Pub. L. 98–397, § 202(e)(3), inserted “, determined without regard to section 410(a)(5)(E)”.
- § 411(d)(6): Pub. L. 98–397, § 301(a)(1), designated existing provisions as subpar. (A) and added subpar. (B).

## § 414: Definitions and special rules

- § 414(p): Pub. L. 98–397 added subsec. (p).

## § 417: Definitions and special rules for purposes of minimum survivor annuity requirements

- Enacted 26 U.S.C. § 417.

## § 6057: Annual registration, etc.

- § 6057(e): Pub. L. 98–397 inserted provision that such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.

## § 6652: Failure to file certain information returns, registration statements, etc.

- § 6652(j): Pub. L. 98–397, § 207(b), added subsec. (j). Former subsec. (j), relating to alcohol and tobacco taxes, redesignated (k).
- § 6652(k): Pub. L. 98–397, § 207(b), redesignated subsec. (j), relating to alcohol and tobacco taxes, as (k).