disparity in plan contributions or benefits). (G) Section 401(m) (relating to nondiscrimination test for matching contributions and employee contributions). (H) Paragraphs (1)(D) and (12) of section 403(b) (relating to nondiscrimination requirements). (I) Paragraphs (3) and (6) (other than subparagraph (A)(i) thereof) of section 408(k) (relating to simplified employee pensions). (2) Contribution limits (A) Sections 401(a)(16), 402(h)(2), 403(b) (3) and (4), and 415 (relating to limitations on benefits and contributions under qualified plans). (B) Sections 401(a)(30), 402(g), and 403(b)(1)(E) (relating to limitation on exclusion for elective deferrals). (C) Paragraphs (3) and (7) of section 404(a) (relating to percentage of compensation limits). (D) Section 404(l) (relating to limit on includible compensation). (3) Restrictions on distributions (A) Section 72(t) (relating to 10-percent additional tax on early distributions from qualified retirement plans). (B) Sections 401(a)(9), 403(b)(10), and 4974 (relating to minimum distribution rules). (C) Section 402(e)(4) (relating to net unrealized appreciation). (4) Special requirements for plan benefitting self-employed individuals Subsections (a)(10)(A) and (d) of section 401. (5) Prohibition of tax-exempt organizations and governments from having qualified cash or deferred arrangements Section 401(k)(4)(B). (b) Employer reversions of excess pension assets permitted subject only to income inclusion (1) Repeal of tax on employer reversions Section 4980 of such Code is hereby repealed. (2) Employer reversions permitted without plan termination Section 420 of such Code is amended to read as follows: 420. Transfers of excess pension assets (a) In general If there is a qualified transfer of any excess pension assets of a defined benefit plan (other than a multiemployer plan) to an employer— (1) a trust which is part of such plan shall not be treated as failing to meet the requirements of section 401(a) or any other provision of law solely by reason of such transfer (or any