PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2437 (B) Subparagraph (A) of section 302(c)(10) of ERISA is 29 USC 1082. amended by inserting "defined benefit" before "plan other". (2)(A) Subparagraph (B) of section 412(c)(10) is amended— 26 USC 412. (i) by striking "multiemployer plan" and inserting "plan not described in subparagraph (A), and (ii) by striking MULTIEMPLOYER" in the heading and inserting "OTHER". (B) Subparagraph (B) of section 302(c)(10) of ERISA is amended by striking "multiemployer plan" and inserting "plan not described in subparagraph (A). (8)(A) Section 412(m)(l) is amended by inserting "defined benefit" before "plan (other". (B) Section 302(e)(l) of ERISA is amended by inserting "de- fined benefit" before "plan (other". (4)(A) Subparagraph (D) of section 412(m)(4) is amended to read as follows: "(D) SPECIAL RULES FOR UNPREDICTABLE CONTINGENT EVENT BENEFITS. —In the case of a plan to which subsection (1) applies for any calendar year and which has any un- predictable contingent event benefit liabilities— "(i) LIABILITIES NOT TAKEN INTO ACCOUNT. —Such li- abilities shall not be taken into account in computing the required annual payment under subparagraph (B). " (ii) INCREASE IN INSTALLMENTS. —Each required installment shall be increased by the greater of— "(I) the unfunded percentage of the amount of benefits described in subsection (l)(5)(A)(i) paid during the 3-month period preceding the month in which the due date for such installment occurs, or "(II) 25 percent of the amount determined under subsection (l)(5)(A)(ii) for the plan year. "(iii) UNFUNDED PERCENTAGE.— For purposes of clause (iiXD, the term 'unfunded percentage' means the percentage determined under subsection (l)(5)(A)(i)(I) for the plan year. "(iv) LIMITATION ON INCREASE.— In no event shall the increases under clause (ii) exceed the amount necessary to increase the funded current liability percentage (within the meaning of subsection (1)(8)(B)) for the plan year to 100 percent,'. (B) Subparagraph (D) of section 302(e)(4) of ERISA is amended to read as follows: "(D) SPECIAL RULES FOR UNPREDICTABLE CONTINGENT EVENT BENEFITS. —In the case of a plan to which subsection (d) applies for any calendar year and which has any un- predictable contingent event benefit liabilities— "(i) LIABILITIES NOT TAKEN INTO ACCOUNT.— Such li- abilities shall not be taken into account in computing the required annual payment under subparagraph (B). "(ii) INCREASE IN INSTALLMENTS.—Each required installment shall be increased by the greater of— "(I) the unfunded percentage of the amount of benefits described in subsection (d)(SXAXi) paid auring the 3-month period preceding the month in which the due date for such installment occurs, or "(II) 25 percent of the amount determined under subsection (d)(5)(A)(ii) for the plan year.
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