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TITLE 26-INTERNAL REVENUE CODE added provisions directing the exclusion from consid- eration of employees described in section 410(b)(2) (A) and (C). Subsec. (a)(5). Pub. L. 93-406, §§ 1012(b), 1016(a)(2)(B), added provisions covering the determi- nation of whether two or more plans of an employer satisfy the requirements of par. (4) when considered as a single plan and substituted "shall not be considered discriminatory within the meaning of paragraph (4) of section 410(b) (without regard to paragraph (1)(A) thereof)" for "shall not be considered discriminatory within the meaning of paragraph (3)(B) or (4)". Subsec. (a)(7). Pub. L. 93-406, § 1016(a)(2)(C), substi- tuted provisions referring simply to the satisfaction by the plan of which a trust is a part of the requirements of section 411 (relating to minimum vesting standards) for provisions spelling out in detail the conditions which the plan had to satisfy in order that the trust forming part of that plan constitute a qualified trust under this section. Subsec. (a)(10)(A). Pub. L. 93-406, §§ 1022(b)(1), 2001(e)(4), inserted reference to section 410 in the- provisions preceding cl. (i) and substituted "subsection (e)" for "subsection (e)(3)(A)" in cl. (ii). Subsec. (a)(11). Pub. L. 93-406, § 1021(a)(1), added subsec. (a)(11). Subsec. (a)(12). Pub. L. 93-406, § 1021(b), added subsec, (a)(12). Subsec. (a)(13). Pub. L. 93-406, § 1021(c), added subsec. (a)(13). Subsec. (a)(14). Pub. L. 93-406, § 1021(d), added subsec. (a)(14). Subsec. (a)(15). Pub. L. 93-406, § 1021(e), added subsec. (a)(15). Subsec. (a)(16). Pub. L. 93-406, § 2004(a)(1), added subsec. (a)(16). Subsec. (a)(17). Pub. L. 93-406, § 2001(c), added subsec. (a)(17). Subsec. (a)(18). Pub. L. 93-406, § 2001(d)(1), added subsec. (a)(18). Subsec. (a)(19). Pub. L. 93-406, § 1021(f), added subsec. (a)(19). Subsec. (b. Pub. L. 93-406, § 1023, substituted refer- ence to the requirements of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect, or for the period beginning with the earlier of the date on which there was adopted or put into effect any amendment which caused the plan to fail to satisfy such requirements, and ending with the time prescribed by law for filing the return of the em- ployer for his taxable year in which such plan or amendment was adopted (including extensions there- of) or such later time as the Secretary or his delegate may designate for reference to the requirements of paragraphs (3), (4), (5), and (6) of subsection (a) for the period beginning with the date on which a stock bonus, pension, profit-sharing, or annuity plan was put into effect and ending with the lth day of the third month following the close of the taxable year of the employer in which the plan was put in effect. Subsec. (d)(1). Pub. L. 93-406, § 1022(c), f), substi- tuted "October 10, 1962" for "the date of the enact- ment of this subsection" and "assets thereof are held by a bank or other person who demonstrates to the satisfaction of the Secretary or his delegate that the manner in which he will administer the trust will be consistent with the requirements of this section. A trust shall not be disqualified under this paragraph merely because a person (including the employer) other than the trustee or custodian so administering the trust" for "trustee is a bank, but a person (includ- ing the employer) other than a bank" and inserted ref- erence to an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act) in the definition of "bank". Subsec. (d)(3). Pub. L. 93-406, § 1022(b)(2), Inserted reference to the section 410(a)(3) definition of "years of service" and substituted reference to employees in- cluded in a unit of employees covered by a collective- bargaining agreement described in section 410(b)(2)(A) and employees who are nonresident aliens described in section 410(b)(2)(C) for reference to employees whose customary employment was for not more than 20 hours in any one week or was for not more than 5 months in any calendar year. Subsec. (d)(4)(B). Pub. L. 93-406, § 2001(h)(1), insert- ed "in excess of contributions made by an owner-em- ployee as an employee" after "benefits". Subsec. (d)(5). Pub. L. 93-406, § 2001(e)(1), substitut- ed "Subparagraphs (A) and (B) do not apply to contri- butions described in subsection (e)" for "Subpara- graphs (A) and (B) shall not apply to any contribution which is not considered to be an excess contribution (as defined in subsection (e)(1)) by reason of the appli- cation of subsection (e)(3)". Subsec. (d)(8). Pub. L. 93-406, § 2001(e)(2), struck out subsec. (d)(8) covering excess contributions. Subsec. (e). Pub. L. 93-406, § 2001(e)(3), struck out former pars. (1) and (2), which had defined and de- scribed the effect of excess contributions, redesignated former par. (3) as the entire subsec. (e) and in the pro- visions as thus carried forward as the entire subsec, (e) substituted "$7,500" for "$2,500" and inserted refer- ences to section 4972(b). Subsec. (fM. Pub. L. 93-406, § 1022(d), expanded provi- sions to cover annuity contracts. Subsec. (J). Pub. L. 93-406, § 2001(d)(2), added subsec. (j), Former subsec. (j) redesignated (k). Subsec. (k). Pub. L. 93-406, § 2001(d)(2), redesil.nated former subsec. (J as (k), 1971-Subsec. (I). Pub. L. 91-691 eliminated "multi- employer" which preceded "pension plans" in subsec- tion catchline, and substituted "one or more employ- ers" for "two or more employers who are not related (determined under regulations prescribed by the Sec- retary or his delegate)" in par. (1). 1966-Subsec. (a)(10)(A)(ii). Pub. L. 89-809, § 204(b)(1)(A), struck out "(determined without regard to section 404(a)(10))" following "deducted under sec- tion 404". Subsec. (c)(2)(A). Pub. L. 89-809, § 204(c), struck out "to the extent that such net earnings constitute earned income (as defined in section 911(b) but deter- mined with the application of subparagraph (B))" fol- lowing "The term 'earned income' means the net earn- ings from self-employment (as defined in section 1402(a))", added lause (i) and redesignated former clauses (i) to (ii) as (ii) to (iv) respectively, and struck out references to section 911(b) and subparagraph (B), as in effect for a taxable year beginning on January 1, 1963, in the material following clause (iv). Subsec. (c)(2)(B). Pub. L. 89-809, § 204(c), struck out subpar. (B) relating to earned income when both per- sonal services and capital are material income-produc- ing factors, See subsec. (c)(2)(A)(i). Subsec. (c)(2)(C). Pub. L. 89-809, § 205(a), added subpar. (C). Subsecs. (d)(5)(A), (B), (d)(6)(A), (e)(1)(A), (B)(i), (3). Pub. L. 89-809, § 204(b)(1)(B) to (E), struck out "(determined without regard to section 404(a)(10))" wherever appearing. 1965-Subsec. (d)(4)(B). Pub. L. 89-97 substituted "section 72(m)(7)" for "section 213(g)(3)". 1964-Subsec. (i). Pub. L. 88-272 added subsec. (il). Former subsec. (I) redesignated (J). Subsec. (J). Pub. L. 88-272 redesignated former subsec. (i) as (j). 1962-Subsec. (a)(5). Pub. L. 87-792, § 2(1) inserted provisions defining total compensation for purposes of par. (5) and par. (10) of this subsection. Subsec. (a)(7) to (10). Pub. L. 87-792, § 2(2), added pars. (7) to (10)' Subsec. (c). Pub. L. 87-792, § 2(3), added subsec. (c) and redesignated former subsec. (c) as (h). Subsecs. (d) to (g). Pub. L. 87-792, § 2(3), added sub- sees. (d) to (g). Subsec. (h). Pub. L. 87-863 added subsec. (h), and re- designated former subsec. (h) as (I). Pub. L. 87-792, § 2(3), redesignated former subsec. (c) as (h). Subsec. (i). Pub. L. 87-863 redesignated former subsec. (h) as (I). § 401 Page 294