12 2 STA T .5 11 6PUBLIC LA W 11 0–4 5 8—DE C.2 3, 2008 (B)to t heS e cr et a r y a nd to su che mpl oyees , the years and the amounts o f the payments . Such reports shall b e i n such form, and contain such additional information, as the Secretary may prescribe. (c) EF F ECTIV E DA TE. —T his section shall apply to transfers made after the date of the enactment of this A ct w ith respect to airline payment amounts paid before, on, or after such date. SEC.126 . D E T E RMINA TI O NO F ASSET V A LU EFORS P ECIAL AIRLINE FUNDIN G RULES. (a) ING ENE R A L .—Section 402 (e)(4)( C ) of the200 6 Act is amended to read as follows
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‘(C) the v alue of plan assets shall be determined under sections 3 03( g )(3) of such Act and 430(g)(3) of such Code. ’ ’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to plan years beginning after December 3 1 , 200 7 . SEC. 12 7 . MODIFICATION OF PENALT Y FOR FAILURE TO FILE PART - NERS H IP RETURNS. (a) IN GENERAL.—Section 66 98 (b)(1) of the 1986 Code is amended by stri k ing ‘‘ $ 8 5 ’’ and inserting ‘‘$89’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to returns re q uired to be filed after December 31, 2008. SEC. 12 8 . MODIFICATION OF PENALTY FOR FAILURE TO FILE S COR- PORATION RETURNS. (a) IN GENERAL.—Section 6699(b)(1) of the 1986 Code is amended by striking ‘‘$85’’ and inserting ‘‘$89’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to returns required to be filed after December 31, 2008. TI T LE II —P E NS I O NP R O V ISIONS REL A TIN G TOE C ONO M IC CRISIS SEC. 2 0 1. TEMPORARY W AIVER OF RE Q UIRED MINIMUM DISTRI B UTION RULES FOR CERTAIN RETIREMENT PLANS AND ACCOUNTS. (a) IN GENERAL.—Section 401(a)(9) of the Internal R evenue Code of 1986 (relating to required distributions) is amended by adding at the end the following new subparagraph: ‘‘( H )TE MPO RAR YW AIVER OF MINIM U MRE Q UIRE D DI S- TRI B UTION.— ‘‘(i) IN G ENERAL.—The requirements of this para- graph shall not apply for calendar year 2009 to— ‘‘(I) a defined contribution plan which is described in this subsection or in section 403(a) or 403(b), ‘‘(II) a defined contribution plan which is an eligible deferred compensation plan described in section 457(b) but only if such plan is maintained by an employer described in section 457(e)(1)(A), or ‘‘(III) an individual retirement plan. ‘‘(ii) SPECIAL RULES REGARDING WAIVER PERIOD.— F or purposes of this paragraph— 26USC401. 26 USC 66 9 9 note . 26 USC 6699. 26 USC 669 8 note. 26 USC 6698. 26USC4 3 0 note. 26 USC 430.
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