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accrued benefit adding Code Sec amended Code Sec amendment applies amount beginning after December beneficiary cafeteria plan cash or deferred CCH Explanation clause collective bargaining agreements Committee Report conference agreement corporation coverage December 31 deduction deferred arrangement defined benefit plan defined contribution plan defined in section described in paragraph described in section determined without regard effective date elective deferrals eligible employee's employer contributions employer securities end thereof ESOP excess contributions gross income highly compensated employees incentive stock options included individual retirement individual retirement account inserting in lieu Internal Revenue Code January lieu thereof line of business loan meaning of section meets the requirements nondiscrimination nonforfeitable paid participant participant's payment percent percentage period plan described plan maintained plan years beginning Prior to amendment qualified cash qualified plan read as follows Report at f respect Secretary separated from service Special Rule spouse striking subsection Tax Reform Act taxpayer term tion treated