State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 65

PL 100–647 (HR 4333), PL 100–647, November 10, 1988, 102 Stat 3342

pursuant to a qualified domestic relations order shall be treated in the same manner as a distribution from a plan to
which section 401(a)(13) applies.”
(u) ADDITIONAL CLERICAL AMENDMENTS. —
(1) Paragraph (5) of section 104(b) of the Reform Act “26 USC 402” is amended by striking out “1222(b)” and inserting
in lieu thereof “1122(b)”.
(2) The amendment made by section 122(c)(2) of the Reform Act “26 USC 274 note” shall be applied as if it also struck
out the comma at the end of section 274(b)(1)(B) of the 1986 Code.
(3) Clause (i) of section 280F(b)(3)(B) of the 1986 Code is amended by striking out “recovery deductions” and inserting
in lieu thereof “depreciation deductions”.
(4) Subparagraph (A) of section 803(b)(3) of the Reform Act “26 USC 312” is amended by inserting closing quotation
marks after “section 189)” and by striking out the closing quotation marks following “subparagraph (B)”.
(5) Paragraph (1) of section 823(b) of the Reform Act “26 USC 461” is amended to read as follows:
“(1) Paragraph (5) of section 461(h), as amended by section 805(c)(5), is amended by striking out subparagraph (B)
and by redesignating subparagraph (C) as subparagraph (B).”
(6) The amendment made by section 1122(b)(2)(B)(iii) of the Reform Act “26 USC 402 note” shall be applied as if it
struck out “Initial separate tax”.
(7) The amendment made by section 1122(b)(2)(C) of the Reform Act “26 USC 402 note” shall be applied as if it did
not strike out “the”
(8) Paragraph (2) of section 72(q)(2) of the 1986 Code is amended by striking out the period at the end of subparagraph
(D) and inserting in lieu thereof a comma.
(9) Subparagraph (A) of section 417(e)(3) of the 1986 Code is amended by striking out “subclause (II)” and inserting
in lieu thereof “clause (ii)”.
(10) Subparagraph (A) of section 246(c)(1) of the 1986 Code is amended by striking out “Which” and inserting in lieu
thereof “which”.
(11) Subsection (a) of section 164 of the 1986 Code is amended by striking out “the GST tax” and inserting in lieu
thereof “The GST tax”.
(12) Subparagraph (B) of section 1851(a)(6) of the Reform Act “26 USC 419A” is amended by striking out “Subsection
(b)” and inserting in lieu thereof “Subsection (a)”.
(13)(A) Paragraph (1) of section 1878(e) of the Reform Act “26 USC 514” is amended by striking out “last sentence of
section 514(c)(9)(B) (relating to exceptions)” and inserting in lieu thereof “second to the last sentence of section 514(c)
(9)(B) (as amended by paragraph (3))”.
(B) Paragraph (3) of section 1878(e) of the Reform Act is amended by striking out “is amended” and inserting in lieu
thereof “, and the last sentence of such section, are amended”.
(14) Paragraph (23) of section 501(c) of the 1986 Code is amended by striking out “any association” and inserting in
lieu thereof “Any association”.
(15) Paragraph (1) of section 501(c) of the 1986 Code is amended by striking out “any corporation organized” and
inserting in lieu thereof “Any corporation organized”
(16) The table of chapters for subtitle E of the 1986 Code is amended by inserting “smokeless tobacco,” after
“cigarettes,” in the item relating to chapter 52.
(17) Paragraph (4) of section 3321(c) of the 1986 Code is amended by adding a period at the end thereof.
(18) Paragraph (3) of section 521(b) of the Superfund Revenue Act “26 USC 9506” of 1986 is amended by striking out
“Paragraph (1) of section 9506(b)” and inserting in lieu thereof “Subsection (b) of section 9506”.
(19) Paragraph (2) of section 5054(a) of the 1986 Code is amended by adding a period at the end thereof.
(20) Paragraph (3) of section 9507(b) of the 1986 Code is amended by striking out “Deep Water” each place it appears
and inserting in lieu thereof “Deepwater”.
(21) Subparagraph (I) of section 231(d)(3) of the Reform Act “26 USC 6511” is amended by striking out “section
6511(d)(6)” and inserting in lieu thereof “section 6511(d)(4)”.
(22) Subsection (a) of section 1016 of the 1986 Code is amended by striking out all that follows paragraph (20) and
inserting in lieu thereof the following:

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