PUBLIC LAW 100-203—DEC. 22, 1987
101 STAT. 1330-285
PART 4—UNEMPLOYMENT COMPENSATION
Sec. 9151. Determination of amount of Federal share with respect to certain extended benefits payments. Sec. 9152. Demonstration program to provide self-employment allowances for eligible individuals. Sec. 9153. Extension of FUTA tax. Sec. 9154. Transfer of funds into the Federal Unemployment Account and the Extended Unemployment Compensation Account. Sec. 9155. Interest on advances to the Federal Unemployment Account and the Extended Unemployment Compensation Account. Sec. 9156. Crediting to the Federal Unemployment Account of interest earned on advances by the States.
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Subtitle C—Manufacturers Excise Tax on Certain Vaccines Sec. 9201. Manufacturers excise tax on certain vaccines. Sec. 9202. Vaccine Injury Compensation Trust Fund. Subtitle D—Pension Provisions PART I—FULL-FUNDING LIMITATIONS
Sec. 9301. Full-funding limitation for deductions to qualified plans. PART II—PENSION FUNDING AND TERMINATION REQUIREMENTS
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Sec. 9302. Short title; definitions. SUBPART A—ADDITIONAL FUNDING REQUIREMENTS
Sec. 9303. Additional funding requirements. Sec. 9304. Time for making contributions. Sec. 9305. Liability of members of controlled group for taxes on failure to meet minimum funding standards and to make minimum funding contributions. Sec. 9307. Other funding changes. SUBPART B—PLANT TERMINATIONS
Sec. 9311. Limitations on employer reversions upon plan termination. Sec. 9312. Elimination of section 4049 trust: increase in liability to pension benefit guaranty corporation and in payments by corporation to participants and beneficiaries. Sec. 9313. Standards for termination. Sec. 9314. Additional amendments relating to plan termination.
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SUBPART C—INCREASE IN PREMIUM RATES
Sec. 9331. Increase in premium rates. SUBPART D—MISCELLANEOUS PROVISIONS
Sec. 9341. Security required upon adoption of plan amendment resulting in significant underfunding. Sec. 9342. Reporting requirements. Sec. 9343. Coordination of provisions of the Internal Revenue Code of 1986 with provisions of the Employee Retirement Income Security Act of 1974. Sec. 9344. Clarification regarding the imposition of an annual sanction for prohibited transactions which are continuing in nature. Sec. 9345. Additional limitations on investment by an individual account plan forming part of a floor-offset arrangement and on investment by an individual account plan in employer stock. Sec. 9346. Interest rate on accumulated contributions. Subtitle E—Miscellaneous Provisions Sec. 9401. Restoration of trust funds for 1987. Sec. 9402. 6-month extension of provisions relating to collection of non-tax debts owed to Federal agencies. Sec. 9403. Increase in limit on long-term bonds. Sec. Sec. Sec. Sec.
Subtitle F—Customs User Fees; Trade and Customs Authorizations 9501. Customs user fees. 9502. United States International Trade Commission authorizations. 9503. United States Customs Service ** authorizations. 9504. Office of the United States Trade Representative authorizations.
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