AMENDMENTS RELATED TO TITLE II.

SEC. 102. AMENDMENTS RELATED TO TITLE II.(a) Amendment Related to Sections 201 and 211.—Section 201(b)(2)(A) of the 2006 Act is amended by striking “has not used” and inserting “has not adopted, or ceased using,”.(b) Amendments Related to Sections 202 and 212.—(1) Amendments to erisa.—(A) Section 302(b)(3) of ERISA is amended by striking “the plan adopts” and inserting “the plan sponsor adopts”.(B) Section 305(b)(3)(C) of ERISA is amended by striking “section 101(b)(4)” and inserting “section 101(b)(1)”.(C) Section 305(b)(3)(D) of ERISA is amended by striking “The Secretary” in clause (iii) and inserting “The Secretary of the Treasury, in consultation with the Secretary”.(D) Section 305(c)(7) of ERISA is amended—(i) by striking “to agree on” and all that follows in subparagraph (A)(ii) and inserting “to adopt a contribution schedule with terms consistent with the funding improvement plan and a schedule from the plan sponsor,”, and(ii) by striking subparagraph (B) and inserting the following new subparagraph:“(B) Date of implementation.—The date specified in this subparagraph is the date which is 180 days after the date on which the collective bargaining agreement described in subparagraph (A) expires.”, and(iii) by adding at the end the following new subparagraph:“(C) Failure to make scheduled contributions.—Any failure to make a contribution under a schedule of contribution rates provided under this paragraph shall be treated as a delinquent contribution under section 515 and shall be enforceable as such.”.(E) Section 305(e) of ERISA is amended—(i) in paragraph (3)(C)—(I) by striking all that follows “to adopt a” in clause (i)(II) and inserting “to adopt a contribution schedule with terms consistent with the rehabilitation plan and a schedule from the plan sponsor under paragraph (1)(B)(i),”,(II) by striking clause (ii) and inserting the following new clause:“(ii) Date of implementation.—The date specified in this clause is the date which is 180 days after the date on which the collective bargaining agreement described in clause (i) expires.”, and(III) by adding at the end the following new clause:“(iii) Failure to make scheduled contributions.—Any failure to make a contribution under a 122 STAT. 5101 schedule of contribution rates provided under this subsection shall be treated as a delinquent contribution under section 515 and shall be enforceable as such.”,(ii) in paragraph (4)—(I) by striking “the date of” in subparagraph (A)(ii), and(II) by striking “and taking” in subparagraph (B) and inserting “but taking”,(iii) in paragraph (6)—(I) by striking “paragraph (1)(B)(i)” and inserting “the last sentence of paragraph (1)”, and(II) by striking “established” and inserting “establish”,(iv) in paragraph (8)(C)(iii)—(I) by striking “the Secretary” in subclause (I) and inserting “the Secretary of the Treasury, in consultation with the Secretary”, and(II) by striking “Secretary” in the last sentence and inserting “Secretary of the Treasury”, and(v) by striking “an employer’s withdrawal liability” in paragraph (9)(B) and inserting “the allocation of unfunded vested benefits to an employer”.(F) Section 305(f)(2)(A)(i) of ERISA is amended by adding at the end the following: “to a participant or beneficiary whose annuity starting date (as defined in section 205(h)(2)) occurs after the date such notice is sent,”.(G) Section 305(g) of ERISA is amended by inserting “under subsection (c)” after “funding improvement plan” the first place it appears.(H) Section 502(c)(2) of ERISA is amended by striking “101(b)(4)” and inserting “101(b)(1)”.(I) Section 502(c)(8)(A) of ERISA is amended by inserting “plan” after “multiemployer”.(2) Amendments to 1986 code.—(A) Section 432(b)(3)(C) of the 1986 Code is amended by striking “section 101(b)(4)” and inserting “section 101(b)(1)”.(B) Section 432(b)(3)(D)(iii) of the 1986 Code is amended by striking “The Secretary of Labor” and inserting “The Secretary, in consultation with the Secretary of Labor”.(C) Section 432(c) of the 1986 Code is amended—(i) in paragraph (3), by striking “section 304(d)” in subparagraph (A)(ii) and inserting “section 431(d)”, and(ii) in paragraph (7)—(I) by striking “to agree on” and all that follows in subparagraph (A)(ii) and inserting “to adopt a contribution schedule with terms consistent with the funding improvement plan and a schedule from the plan sponsor,”, and(II) by striking subparagraph (B) and inserting the following new subparagraph:“(B) Date of implementation.—The date specified in this subparagraph is the date which is 180 days after the date on which the collective bargaining agreement described in subparagraph (A) expires.”.122 STAT. 5102(D) Section 432(e) of the 1986 Code is amended—(i) in paragraph (3)(C)—(I) by striking all that follows “to adopt a” in clause (i)(II) and inserting “to adopt a contribution schedule with terms consistent with the rehabilitation plan and a schedule from the plan sponsor under paragraph (1)(B)(i),”, and(II) by striking clause (ii) and inserting the following new clause:“(ii) Date of implementation.—The date specified in this clause is the date which is 180 days after the date on which the collective bargaining agreement described in clause (i) expires.”,(ii) in paragraph (4)—(I) by striking “the date of” in subparagraph (A)(ii), and(II) by striking “and taking” in subparagraph (B) and inserting “but taking”,(iii) in paragraph (6)—(I) by striking “paragraph (1)(B)(i)” and inserting “the last sentence of paragraph (1)”, and(II) by striking “established” and inserting “establish”,(iv) in paragraph (8)—(I) by striking “section 204(g)” in subparagraph (A)(i) and inserting “section 411(d)(6)”,(II) by inserting “of the Employee Retirement Income Security Act of 1974” after “4212(a)” in subparagraph (C)(i)(II),(III) by striking “the Secretary of Labor” in subparagraph (C)(iii)(I) and inserting “the Secretary, in consultation with the Secretary of Labor”, and(IV) by striking “the Secretary of Labor” in the last sentence of subparagraph (C)(iii) and inserting “the Secretary”, and(v) by striking “an employer’s withdrawal liability” in paragraph (9)(B) and inserting “the allocation of unfunded vested benefits to an employer”.(E) Section 432(f)(2)(A)(i) of the 1986 Code is amended—(i) by striking “section 411(b)(1)(A)” and inserting “section 411(a)(9)”; and(ii) by inserting at the end the following: “to a participant or beneficiary whose annuity starting date (as defined in section 417(f)(2)) occurs after the date such notice is sent,”.(F) Section 432(g) of the 1986 Code is amended by inserting “under subsection (c)” after “funding improvement plan” the first place it appears.(G) Section 432(i) of the 1986 Code is amended—(i) by striking “section 412(a)” in paragraph (3) and inserting “section 431(a)”, and(ii) by striking paragraph (9) and inserting the following new paragraph:“(9) Plan sponsor.—For purposes of this section, section 431, and section 4971(g):122 STAT. 5103“(A) In general.—The term ‘plan sponsor’ means, with respect to any multiemployer plan, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan.“(B) Special rule for section 404(c) plans.—In the case of a plan described in section 404(c) (or a continuation of such plan), such term means the bargaining parties described in paragraph (1).”.(H) Section 412(b)(3) of the 1986 Code is amended by striking “the plan adopts” and inserting “the plan sponsor adopts”.(I) Section 4971(g)(4) of the 1986 Code is amended—(i) in subparagraph (B)(ii), by striking “first day of” and inserting “day following the close of”, and(ii) by striking clause (ii) of subparagraph (C) and inserting the following new clause:“(ii) Plan sponsor.—For purposes of clause (i), the term ‘plan sponsor’ has the meaning given such term by section 432(i)(9).”.(3) Amendments to 2006 act.—(A) Section 212(b)(2) of the 2006 Act is amended by striking “Section 4971(c)(2) of such Code” and inserting “Section 4971(e)(2) of such Code”.(B) Section 212(e)(1) of the 2006 Act is amended by inserting “, except that the amendments made by subsection (b) shall apply to taxable years beginning after 2007, but only with respect to plan years beginning after 2007 which end with or within any such taxable year” before the period at the end.(C) Section 212(e)(2) of the 2006 Act is amended by striking “section 305(b)(3) of the Employee Retirement Income Security Act of 1974” and inserting “section 432(b)(3) of the Internal Revenue Code of 1986”.