EXTENSION OF TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS.

SEC. 204. EXTENSION OF TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS. (a) [26 U.S.C. 420] Amendment of Internal Revenue Code of 1986.—Paragraph (5) of section 420(b) of the Internal Revenue Code of 1986 (relating to expiration) is amended by striking “December 31, 2005” and inserting “December 31, 2013”. (b) Amendments of ERISA.— (1) Section 101(e)(3) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1021(e)(3)) is amended by striking “Tax Relief Extension Act of 1999” and inserting “Pension Funding Equity Act of 2004”. (2) Section 403(c)(1) of such Act (29 U.S.C. 1103(c)(1)) is amended by striking “Tax Relief Extension Act of 1999” and inserting “Pension Funding Equity Act of 2004”. (3) Paragraph (13) of section 408(b) of such Act (29 U.S.C. 1108(b)(3)) is amended— (A) by striking “January 1, 2006” and inserting “January 1, 2014”, and (B) by striking “Tax Relief Extension Act of 1999” and inserting “Pension Funding Equity Act of 2004”.