VAWA II, SEC. 262.

[emphasis added]

SEC. 262. AMENDMENTS TO TITLE I OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.

(a) CREATION OR ASSIGNMENT OF RIGHTS TO BENEFITS UNDER QUALIFIED CHILD ABUSE ORDERS- Section 206(d)(3)(A) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1056(d)(3)(A)) is amended--

(1) by inserting `or a child abuse order' after `a domestic relations order';

(2) by inserting `or a qualified child abuse order' after `a qualified domestic relations order'; and

(3) by inserting `or any qualified child abuse order' after `any qualified domestic relations order'

SEC. 263. AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.

(a) CREATION OR ASSIGNMENT OF RIGHTS TO BENEFITS UNDER QUALIFIED CHILD ABUSE ORDERS- Subparagraph (B) of section 401(a)(13) of the Internal Revenue Code of 1986 (relating to assignment of benefits) is amended--

(1) by inserting `OR CHILD ABUSE ORDERS' after `DOMESTIC RELATIONS ORDERS' in the heading;

(2) by inserting `or a child abuse order' after `a domestic relations order'; and

(3) by inserting `or a qualified child abuse order' after `a qualified domestic relations order'.