12 2 STA T .5 1 04PUBLIC LA W 110 – 45 8—DE C.2 3, 2008 (I I )Aplans p o nso rm a ye le ct to h a v e the amen d ment made b y cla u se( i ) apply to any year be g inning a f ter D ecember 31,20 0 7 , and before J anuary 1, 200 9 ,orto any portion of any such year .SEC.104 . AM E ND MEN T S R E L ATED T O T I TLE I V . (a) A MEND MEN TR E LA TED T OS E C T I ON 4 01. — Section 400 6 (a)(3)(A)(i) of E RISA is amended by stri k ing ‘ ‘1990 ’ ’ and inserting ‘‘200 5 ’’. (b) AMENDMENT RELATED TO SECTION 402.—Section 402(c)(1)(A) of the 2006 Act is amended by striking ‘‘commercial airline’’ and inserting ‘‘commercial’’. (c) AMENDMENT RELATED TO SECTION 40 8 .—Section 4044(e) of ERISA, as added by section 408(b)(2) of the 2006 Act, is redesig - nated as subsection (f). (d) AMENDMENT S RELATED TO SECTION 409.—Section 4041(b)(5)(A) of ERISA is amended by striking ‘‘subparagraph ( B )’’ and inserting ‘‘subparagraphs (B) and (D)’’. (e) AMENDMENTS RELATED TO SECTION 410.—Section 4050(d)(4)(A) of ERISA is amended— (1) by striking ‘‘and’’ at the end of clause (i), and (2) by striking clause (ii) and inserting the follo w ing new clauses
‘‘(ii) which is not a plan described in paragraph (2), (3), (4), (6), (7), (8), (9), (10), or (11) of section 4021(b), and ‘‘(iii) which, was a plan described in section 401(a) of the Internal Revenue C ode of 1986 which includes a trust e x empt from tax under section 501(a) of such Code, and’’. SEC. 10 5 . AMENDMENTS RELATED TO TITLE V. (a) AMENDMENT RELATED TO SECTION 501.—Section 101(f)(2)(B)(ii) of ERISA is amended— (1) by striking ‘‘for which the latest annual report filed under section 104(a) was filed’’ in subclause (I)(aa) and inserting ‘‘to which the notice relates’’, and (2) by striking subclause (II) and inserting the following new subclause: ‘‘(II) in the case of a multiemployer plan, a statement, for the plan year to which the notice relates and the preceding 2 plan years, of the value of the plan assets (determined both in the same manner as under section 304 and under the rules of subclause (I)(bb)) and the value of the plan liabilities (determined in the same manner as under section 304 except that the method speci- fied in section 305(i)(8) shall be used),’’. (b) AMENDMENTS RELATED TO SECTION 502.— (1) Section 101(k)(2) of ERISA is amended by filing at the end the following new flush sentence: ‘‘Subparagraph (C)(i) shall not apply to individually identifiable information with respect to any plan investment manager or adviser, or with respect to any other person (other than an employee of the plan) preparing a financial report re q uired to be included under paragraph (1)(B).’’. 29USC10 21 . 29USC1 35 0. 29 USC 13 4 1. 29 USC 1344. 2 6 USC 430 note . 29 USC 1306.
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