TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS.

SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS. (a) In general.—Section 420(b)(4) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2021” and inserting “December 31, 2025”. (b) Conforming ERISA Amendments.— (1) Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by striking “MAP-21’ ” and inserting “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”. (2) Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13)) is amended by striking “January 1, 2022” and inserting “January 1, 2026”.