PUBLIC LAW 109–280—AUG. 17, 2006
120 STAT. 883
‘‘(iii) any new direct or indirect exclusion of younger or newly hired employees from plan participation, and ‘‘(B) no amendment of the plan which increases the liabilities of the plan by reason of any increase in benefits, any change in the accrual of benefits, or any change in the rate at which benefits become nonforfeitable under the plan may be adopted unless the amendment is required as a condition of qualification under part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 or to comply with other applicable law. ‘‘(g) EXPEDITED RESOLUTION OF PLAN SPONSOR DECISIONS.— If, within 60 days of the due date for adoption of a funding improvement plan or a rehabilitation plan under subsection (e), the plan sponsor of a plan in endangered status or a plan in critical status has not agreed on a funding improvement plan or rehabilitation plan, then any member of the board or group that constitutes the plan sponsor may require that the plan sponsor enter into an expedited dispute resolution procedure for the development and adoption of a funding improvement plan or rehabilitation plan. ‘‘(h) NONBARGAINED PARTICIPATION.— ‘‘(1) BOTH BARGAINED AND NONBARGAINED EMPLOYEEPARTICIPANTS.—In the case of an employer that contributes to a multiemployer plan with respect to both employees who are covered by one or more collective bargaining agreements and employees who are not so covered, if the plan is in endangered status or in critical status, benefits of and contributions for the nonbargained employees, including surcharges on those contributions, shall be determined as if those nonbargained employees were covered under the first to expire of the employer’s collective bargaining agreements in effect when the plan entered endangered or critical status. ‘‘(2) NONBARGAINED EMPLOYEES ONLY.—In the case of an employer that contributes to a multiemployer plan only with respect to employees who are not covered by a collective bargaining agreement, this section shall be applied as if the employer were the bargaining party, and its participation agreement with the plan were a collective bargaining agreement with a term ending on the first day of the plan year beginning after the employer is provided the schedule or schedules described in subsections (c) and (e). ‘‘(i) DEFINITIONS; ACTUARIAL METHOD.—For purposes of this section— ‘‘(1) BARGAINING PARTY.—The term ‘bargaining party’ means— ‘‘(A)(i) except as provided in clause (ii), an employer who has an obligation to contribute under the plan; or ‘‘(ii) in the case of a plan described under section 404(c) of the Internal Revenue Code of 1986, or a continuation of such a plan, the association of employers that is the employer settlor of the plan; and ‘‘(B) an employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer who has an obligation to contribute under the plan. ‘‘(2) FUNDED PERCENTAGE.—The term ‘funded percentage’ means the percentage equal to a fraction—
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