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TITLE 26-INTERNAL REVENUE CODE exempt organizations, including farmers' cooperatives, gross income of the employee to include (amount con- tributed by employer after Dec. 31, 1957), in year of change from forfeitable to nonforfeitable rights, which are now covered by subsec. (c) of this section. 1964-Subsec. (a)(1). Pub. L. 88-272, § 232(e)(4), de- leted "except that section 72(e)(3) shall not apply" fol- lowing "(relating to annuities)". Subsec. (b)(1). Pub. L. 88-272, § 232(e)(5), deleted "except that section 72(e)(3) shall not apply" follow- ing "(relating to annuities)". Subsec. (c). Pub. L. 88-272, § 232(e)(6), deleted "except that section 72(e)(3) shall not apply" follow- ing "(relating to annuities)". 1962-Subsec. (a)(2)(A). Pub. L. 87-792, § 4(d)(1), (2), substituted "described in paragraph (1)" for "which meets the requirements of section 401(a)(3), (4). (5), and (6)" in cL. (1), and inserted sentence at the end thereof providing that this subparagraph shall not apply to amounts paid to any payee to the extent such amounts are attributable to contributions made on behalf of the employee while he was an employee within the meaning of section 401(c)(1). Subsec. (a)(3). Pub. L. 87-792, § 4(d)(3), added subsec. (a)(3). 1961-Subsec. (b. Pub. L. 87-370, § 3(a)(3), inserted "or public school" at the end of the catchline. Subsec. (b)(1)(A). Pub. L. 87-370. §3(a)(1), included annuity contracts purchased for an employee, other than one described in clause (i) of this subpar., who performs services for an educational institution, as de- fined in section 151(e)(4) of this title, by an employer which is a State, a politic,,I subdivision of a State, or an agency or instrumentality of either. Subsec. (b)(3). Pub. L. 87-370, § (3)(a)(2), substituted "the employer described in paragraph (1)(A)" for "the employer described in section 501(c)(3) and exempt from tax und'r section 501(a)". 1958-Subsec. (a)(1). Pub. L. 85-866. § 23(b), substi- tuted "which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the contract under such section)," for "with respect to which the employer's contribution is deductible under section 404(a)(2), or if an annuity contract is purchased for an employee by an employer described in section 501(c)(3) which is exempt from tax under section 501(a),". Subsec. (b). Pub. L. 85-866, § 23(a), added subsec. (b) and redesignated former subsec. (b) as (c). Subsec. (cW. Pub. L. 85-866, § 23(a), redesignated former subsec. (b) as (c). Subsec. (d). Pub. L. 85-866, § 23(c), added subsec. (d). EFFELcrIVE DATE OF 1976 AMENDMENT Amendment of subsecs. (a) and (b) of this section by section 1901(a)(58), (b)(8)(A) of Pub. L. 94-455, respec- tively, effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Section 1402(b)(1) of Pub. L. 94-455 provided in part that the substitution of "9 months" for "6 months" in subsec. (a)(2)(A) of this section by section 1402(b)(1)(D) of Pub. L. 94-455 is effective with re- spect to taxable years beginning in 1977. Section 1504(b) of Pub. L. 94-455 provided that: "The amendment made by this section [amending subsec. (b)(7) of this section] shall apply to taxable years beginning after December 31, 1975." Amendment by Pub. L. 94-267 applicable with re- spect to payments made to an employee on or after July 4, 1974, see section 1(e) of Pub. L. 94-267, set out as an Effective Date of 1976 Amendment note under section 401 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment of subsec. (a)(2) of this section by sec- tion 2005(b)(2) of Pub. L. 93-406 applicable only with respect to distributions or payments made after Dec. 31, 1973, in taxable years beginning after Dec. 31, 1973. see section 2005(d) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under sec- tion 402 of this title. Subsec. (a)(4) of this section applicable on and after Sept. 2. 1974, with respect to contributions to an em. ployees' trust described in section 401(a) which is exempt from tax under section 501(a) or an annuity plan described in section (a) of this section, see section 2002(i)(3) of Pub. L. 93-406, set out as an Effective Date of 1974 Amendment note under section 402 of this title. Amendment of subsec. (b)(2) of this section by sec- tion 2004(c)(4) of Pub. L. 93-406 applicable to years be- ginning after Dec. 31, 1975, see section 2004(d) of Pub. L. 93-406, set out as an Effective Date; Transition Pro- visions note under section 415 of this title. Section 1022(e) of Pub. L. 93-406 provided in part that subsec. (b)(7) is effective Jan. 1, 1974. EFFECTIVE DATE OF 1969 AMENDMENT Amendment of subsec. (a)(2) by section 515(a)(2) of Pub. L. 91-172 applicable to taxable years ending after Dec. 31, 1969, see section 515(d) of Pub. L. 91-172, set out as an Effective Date of 1969 Amendment note under section 402 of this title. Amendment of subsecs. (c) and (d) of this section by section 321(b)(2) of Pub. L. 91-172 applicable with re- spect to contributions made and premiums paid after Aug. 1, 1969, see section 321(d) of Pub. L. 91-172, set out as an Effective Date note under section 83 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88-272 applicable to taxable years beginning after Dec. 31, 1963, see section 232(g) of Pub. L. 88-272, set out as an Effective Date note under section 1301 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as an Effective Date of 1962 Amendments note under section 37 of this title. EFFECTIVE DATE OF 1961 AMENDMENT Section 3(b) of Pub. L. 87-370 provided that: "The amendments made by subsection (a) [to subsec. (b) of this section] shall apply with respect to taxable years beginning after December 31, 1957." EFFECTIVE DATES OF 1958 AMENDMENT Section 23(g) of Pub. L. 85-866 provided that: "The amendments made by subsections (a), (b), (c). and (d) [to subsecs. (a)(1), (b), (c) and (d) of this section, and to section 101(b)(2)(B) of this title] shall apply with respect to taxable years beginning after December 31, 1957. The amendments made by subsection (e) [to sec- tion 2039(c) of this title] shall apply with respect to estates of decedents dying after December 31, 1957. The amendments made by subsection f) [to section 2517(a), (b) of this title] shall apply with respect to calendar years after 1957." CROSS REFERENCES Limitation on retirement income inapplicable to any amount excluded under this section, see section 37 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 37, 72, 101, 104. 219, 220, 402, 404. 406 to 409, 412, 414, 415, 805, 871, 911, 1348, 1379, 1441. 2039, 2517, 3121, 3306. 3401, 4972, 4973, 4975, 6047, 6104, 7476 of this title; title 29 sec- tions 1103, 1132, 1344; title 42 section 409. SECTION REFERRED TO IN D.C. CODE This section is referred to in section 31-746 of the District of Columbia Code. Page 306 § 403