Sections 301 through 304 of the Federal Employees’ Retirement System Act of 1986, referred to in subsec. (a), are sections 301 to 304 of Pub. L. 99–335, which amended section 3121 of Title 26, Internal Revenue Code, and section 410 of Title 42, The Public Health and Welfare, and enacted provisions set out as a note under section 8331 of Title 5, Government Organization and Employees.

A prior section 307 of Pub. L. 88–643, as added Pub. L. 99–335, title V, § 506, June 6, 1986, 100 Stat. 628, related to transition provisions and regulations and was set out as a note under section 403 of this title prior to the general amendment of Pub. L. 88–643 by section 802 of Pub. L. 102–496.