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SEC. 327. EFFECTIVE DATES.

                                                                                                                                                                                                                                                                                                                        

 Title[ Title III\Subtitle C                                                          Contents

                                                                                                                                                                                                                                                                                                                       

<<NOTE: 26 USC 4980C note.>>  

    (a) In General.--The provisions of, and amendments made by, this

part shall apply to contracts issued after December 31, 1996. The

provisions of section 321(f) (relating to transition rule) shall apply

to such contracts.

    (b) Issuers.--The amendments made by section 326 shall apply to

actions taken after December 31, 1996.

                                                                                                                                                                                                                                                                                                                                                                        

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