12 2 STA T .5 1 03PUBLIC LA W 110 –4 5 8—DE C. 23 , 2008 ‘ ‘ (A)INGE NE RAL.—Thet e rm ‘ plans p o nsor ’ means ,wi th respe c ttoan y m u ltiemployer plan, the association, com - mittee, j oint b oar d o f trustees, or other similar g roup of representati v es of the parties who establish or maintain the plan. ‘‘( B ) SP E CI ALR U LE FO R S EC T ION 40 4(c) PLANS.—In the case of a plan described in section 404(c) (or a continuation of such plan), such term means the bargaining parties described in paragraph ( 1 ).’’. ( H ) Section 41 2 (b)( 3 ) of the1 986C ode is amended by stri k ing ‘‘the plan adopts’’ and inserting ‘‘the plan sponsor adopts’’. (I) Section 49 7 1(g)(4) of the 1986 Code is amended— (i) in subparagraph (B)(ii), by striking ‘‘first day of’’ and inserting ‘‘day following the close of’’, and (ii) by striking clause (ii) of subparagraph (C) and inserting the following new clause
‘‘(ii) P LAN SPONSOR.— F or purposes of clause (i), the term ‘plan sponsor’ has the meaning given such term by section 432(i)(9).’’. (3) A M EN D MENTS TO 20 0 6 ACT.— (A) Section 212(b)(2) of the 2006 Act is amended by striking ‘‘Section 4971(c)(2) of such Code’’ and inserting ‘‘Section 4971(e)(2) of such Code’’. (B) Section 212(e)(1) of the 2006 Act is amended by inserting ‘‘, e x cept that the amendments made by sub- section (b) shall apply to taxable years beginning after 2007, but only with respect to plan years beginning after 2007 which end with or within any such taxable year’’ before the period at the end. (C) Section 212(e)(2) of the 2006 Act is amended by striking ‘‘section 30 5 (b)(3) of the E mployee R etirement Income Security Act of 1974’’ and inserting ‘‘section 432(b)(3) of the Internal Revenue Code of 1986’’. SEC.103 . AM E ND MEN T S R E L ATED T O T I TLE III. (a) AMENDMENT RELATED TO SECTION 301.—Clause (ii) of sec- tion 101(c)(2)(A) of the Pension Funding E q uity Act of 2004, as amended by section 301(c) of the 2006 Act, is amended by striking ‘‘2008’’ and inserting ‘‘2009’’. (b) AMENDMENTS RELATED TO SECTION 302.— (1) AMENDMENT TO ERISA.—Section 205(g)(3)(B)(iii)(II) of ERISA is amended by striking ‘‘section 205(g)(3)(B)(iii)(II)’’ and inserting ‘‘section 205(g)(3)(A)(ii)(II)’’. (2) AMENDMENTS TO 198 6 CODE.— (A) Section 417(e)(3)( D )(i) of the 1986 Code is amended by striking ‘‘clause (ii)’’ and inserting ‘‘subparagraph (C)’’. (B)(i) Section 415(b)(2)(E)(v) of the 1986 Code is amended to read as follows: ‘‘(v) For purposes of adjusting any benefit or limita- tion under subparagraph (B), (C), or (D), the mortality table used shall be the applicable mortality table (within the meaning of section 417(e)(3)(B)).’’. (ii)(I) Except as provided in subclause (II), the amend- ment made by clause (i) shall apply to years beginning after December 31, 2008. Ef f ectiv e da te .26USC415no te. Ap p l ica b ilit y . 26 USC 415. 26 USC 41 7 . 2 9 USC 1 0 55. 26 USC 411 note. Applicability. 26 USC 412 note. 26 USC 4971. 26 USC 4971. 26 USC 412.
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