Omnibus Budget Reconciliation Act of 1990/Title XII

TITLE XII — PENSIONS

Subtitle A — Treatment of Reversions of Qualified Plan Assets to Employers

Sec. 12001. Increase in Revision Tax.

Sec. 12002. Additional Tax If No Replacement Plan.

Sec. 12003. Effective Date.

Subtitle B — Transfers to Retiree Health Accounts

Sec. 12011. Transfers of Excess Pension Assets to Retiree Health Accounts.

Sec. 12012. Application of ERISA to Transfers of Excess Pension Assets to Retiree Health Accounts.

Subtitle C — Premium Rates

Sec. 12021. Increase in Premium Rates.