L. 99???514, ?? 2,Oct. 22, 1986, 100 Stat. 2095, provided that: ???In any case in which, on the date of enactment of this Act [Sept. 2, 1974], an individual is a participant in both a defined benefit plan and a defined contribution plan maintained by the same employer, and the sum of the defined benefit plan fraction and the defined contribution plan fraction for the year during which such date oc