REGULATIONS RELATING TO MERGERS AND ACQUISITIONS.

SEC. 702. REGULATIONS RELATING TO MERGERS AND ACQUISITIONS. The Secretary of the Treasury or his delegate shall, not later than 12 months after the date of the enactment of this Act, prescribe regulations for the application of the amendments made by, and the provisions of, this title in cases where the conversion of a plan to an applicable defined benefit plan is made with respect to a group of employees who become employees by reason of a merger, acquisition, or similar transaction.