# [§ 89. Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
Section, added , , ; amended –(9), (21), (28), (29), (34), title III, § 3021(a)(1)(A), (B), (2)(A), (3)–(9), (11)–(13)(A), (b)(2)(B), (3), title VI, § 6051(a), , , 3487, 3488, 3625–3632, 3695, related to nondiscrimination rules regarding benefits provided under employee benefit plans.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
> “The amendments made by this section [repealing this section] shall take effect as if included in section 1151 of the Tax Reform Act of 1986 [
>
> , see section 1151(k) set out as a note under
>
> ].”
, , , provided that:
### Nonenforcement of Section for Fiscal Year 1990
> “No monies appropriated by this Act [see Tables for classification] may be used to implement or enforce section 1151 of the Tax Reform Act of 1986 or the amendments made by such section [
>
> , which enacted
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> , amended sections 79, 105, 106, 117, 120, 125, 127, 129, 132, 414, 505, 3121, 3306, 6039D, and 6652 of this title and
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> , The Public Health and Welfare, and enacted provisions set out as a note under
>
> ].”
, , , provided that:
### Transitional Provisions
, , , provided for the first issue of valuation rules, the interim impact on former employees, the meeting of the written requirement for covered plans in connection with implementation of section 89 of the Code, and the issuance by , of rules necessary to carry out section 89, prior to repeal by , , .
### Part-Time Employee Defined for Purposes of Subsection (f)
, , , increased the number of employees who would be excluded from consideration under this section during plan years 1989 and 1990, in the case of a plan maintained by an employer which employs fewer than 10 employees on a normal working day during a plan year, prior to repeal by , , .