Pub. L. 109-280, tit. I, subtit. A, sec. 107
TECHNICAL AND CONFORMING AMENDMENTS.
SEC. 107. TECHNICAL AND CONFORMING AMENDMENTS.(a) Miscellaneous Amendments to Title I.—Subtitle B of title I of such Act (29 U.S.C. 1021 et seq.) is amended—(1) in section 101(d)(3), by striking “section 302(e)” and inserting “section 303(j)”;(2) in section 103(d)(8)(B), by striking “the requirements of section 302(c)(3)” and inserting “the applicable requirements of sections 303(h) and 304(c)(3)”;(3) in section 103(d), by striking paragraph (11) and inserting the following:“(11) If the current value of the assets of the plan is less than 70 percent of—“(A) in the case of a single-employer plan, the funding target (as defined in section 303(d)(1)) of the plan, or“(B) in the case of a multiemployer plan, the current liability (as defined in section 304(c)(6)(D)) under the plan,120 STAT. 819the percentage which such value is of the amount described in subparagraph (A) or (B).”;(4) in section 203(a)(3)(C), by striking “section 302(c)(8)” and inserting “section 302(d)(2)”;(5) in section 204(g)(1), by striking “section 302(c)(8)” and inserting “section 302(d)(2)”;(6) in section 204(i)(2)(B), by striking “section 302(c)(8)” and inserting “section 302(d)(2)”;(7) in section 204(i)(3), by striking “funded current liability percentage (within the meaning of section 302(d)(8) of this Act)” and inserting “funding target attainment percentage (as defined in section 303(d)(2))”;(8) in section 204(i)(4), by striking “section 302(c)(11)(A), without regard to section 302(c)(11)(B)” and inserting “section 302(b)(1), without regard to section 302(b)(2)”;(9) in section 206(e)(1), by striking “section 302(d)” and inserting “section 303(j)(4)”, and by striking “section 302(e)(5)” and inserting “section 303(j)(4)(E)(i)”;(10) in section 206(e)(3), by striking “section 302(e) by reason of paragraph (5)(A) thereof” and inserting “section 303(j)(3) by reason of section 303(j)(4)(A)”; and(11) in sections 101(e)(3), 403(c)(1), and 408(b)(13), by striking “American Jobs Creation Act of 2004” and inserting “Pension Protection Act of 2006”.(b) Miscellaneous Amendments to Title IV.—Title IV of such Act is amended—(1) in section 4001(a)(13) (29 U.S.C. 1301(a)(13)), by striking “302(c)(11)(A)” and inserting “302(b)(1)”, by striking “412(c)(11)(A)” and inserting “412(b)(1)”, by striking “302(c)(11)(B)” and inserting “302(b)(2)”, and by striking “412(c)(11)(B)” and inserting “412(b)(2)”;(2) in section 4003(e)(1) (29 U.S.C. 1303(e)(1)), by striking “302(f)(1)(A) and (B)” and inserting “303(k)(1)(A) and (B)”, and by striking “412(n)(1)(A) and (B)” and inserting “430(k)(1)(A) and (B)”;(3) in section 4010(b)(2) (29 U.S.C. 1310(b)(2)), by striking “302(f)(1)(A) and (B)” and inserting “303(k)(1)(A) and (B)”, and by striking “412(n)(1)(A) and (B)” and inserting “430(k)(1)(A) and (B)”;(4) in section 4062(c) (29 U.S.C. 1362(c)), by striking paragraphs (1), (2), and (3) and inserting the following:“(1) the sum of the shortfall amortization charge (within the meaning of section 303(c)(1) of this Act and 430(d)(1) of the Internal Revenue Code of 1986) with respect to the plan (if any) for the plan year in which the termination date occurs, plus the aggregate total of shortfall amortization installments (if any) determined for succeeding plan years under section 303(c)(2) of this Act and section 430(d)(2) of such Code (which, for purposes of this subparagraph, shall include any increase in such sum which would result if all applications for waivers of the minimum funding standard under section 302(c) of this Act and section 412(c) of such Code which are pending with respect to such plan were denied and if no additional contributions (other than those already made by the termination date) were made for the plan year in which the termination date occurs or for any previous plan year), and“(2) the sum of the waiver amortization charge (within the meaning of section 303(e)(1) of this Act and 430(e)(1) of the Internal Revenue Code of 1986) with respect to the plan 120 STAT. 820 (if any) for the plan year in which the termination date occurs, plus the aggregate total of waiver amortization installments (if any) determined for succeeding plan years under section 303(e)(2) of this Act and section 430(e)(2) of such Code,”;(5) in section 4071 (29 U.S.C. 1371), by striking “302(f)(4)” and inserting “303(k)(4)”;(6) in section 4243(a)(1)(B) (29 U.S.C. 1423(a)(1)(B)), by striking “302(a)” and inserting “304(a)”, and, in clause (i), by striking “302(a)” and inserting “304(a)”;(7) in section 4243(f)(1) (29 U.S.C. 1423(f)(1)), by striking “303(a)” and inserting “302(c)”;(8) in section 4243(f)(2) (29 U.S.C. 1423(f)(2)), by striking “303(c)” and inserting “302(c)(3)”; and(9) in section 4243(g) (29 U.S.C. 1423(g)), by striking “302(c)(3)” and inserting “304(c)(3)”.(c) Amendments to Reorganization Plan No. 4 of 1978.—Section 106(b)(ii) of Reorganization Plan No. 4 of 1978 (ratified and affirmed as law by Public Law 98–532 (98 Stat. 2705)) is amended by striking “302(c)(8)” and inserting “302(d)(2)”, by striking “304(a) and (b)(2)(A)” and inserting “304(d)(1), (d)(2), and (e)(2)(A)”, and by striking “412(c)(8), (e), and (f)(2)(A)” and inserting “412(c)(2) and 431(d)(1), (d)(2), and (e)(2)(A)”.(d) Repeal of Expired Authority for Temporary Variances.—Section 207 of such Act (29 U.S.C. 1057) is repealed.(e) Effective Date.—The amendments made by this section shall apply to plan years beginning after 2007.