This Part is intended to implement the system's compliance with section 401(a)(31) of the Internal Revenue Code, as added pursuant to the Unemployment Compensation Act Amendments of 1992, Public Law 102-318, 106 Stat. 290, and as thereafter amended. This Part applies to distributions made on or after January 1, 1993. Notwithstanding any provision of the system to the contrary, the system shall comply with section 401(a)(31)(B) of the Internal Revenue Code with respect to any mandatory distributions from the system commencing with the plan year following the close of the 2006 legislative session.