To provide a delay in the effective date of section 89 of the Internal Revenue Code of 1986 until July 1, 1990.

[AI summary unavailable — showing source text] Amends the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988 to delay until July 1, 1990, the effective date of the new nondiscrimination requirements (Internal Revenue Code section 89) for coverage and benefits under certain statutory employee benefit plans.…