12 2 STA T .389 2 PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 2008 (A)theda te onw h ic h the l a s to f the collecti v e b a r-g aining agree m ents relating to the p lan terminates (deter- mined witho u t regard to an y e x tension thereof agreed to after the date of the enactment of this Act) , or ( B ) J anuary 1 , 20 0 9.F or purposes of subparagraph (A), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any re q uire- ment added by this section shall not be treated as a termination of such collective bargaining agreement. (f) A S S URINGCO OR D IN AT ION. —T he S ecretary of H ealth and Human Services, the Secretary of L abor, and the Secretary of the Treasury may ensure, through the execution or revision of an interagency memorandum of understanding among such Secre- taries, that— (1) regulations, rulings, and interpretations issued by such Secretaries relating to the same matter over which two or more such Secretaries have responsibility under this section (and the amendments made by this section) are administered so as to have the same effect at all times
and (2) coordination of policies relating to enforcing the same requirements through such Secretaries in order to have a coordinated enforcement strategy that avoids duplication of enforcement efforts and assigns priorities in enforcement. (g) CON F OR M ING C LE RI C AL AMENDMENTS.— (1) ERI SA H EADING.— (A) IN GENERAL.—The heading of section 7 12 of the Employee Retirement Income Security Act of 197 4 is amended to read as follows
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‘ SEC.712 . PARITY I NM ENTA LH EALTH AN D S UB STANCE USE DIS -O RDER BENE F ITS. ’ ’. (B) CLERICAL AMENDMENT.—The table of contents in section 1 of such Act is amended by stri k ing the item relating to section 712 and inserting the following new item: ‘ ‘ Sec.712 . Parity i nm enta lh ealth an dsub stance use dis o rder bene f its. ’ ’. (2) P HSA HEADING.—The heading of section 270 5 of the Public Health Service Act is amended to read as follows: ‘‘SEC. 27 05 . PARITY IN MENTAL HEALTH AND SUBSTANCE USE DIS- ORDER BENEFITS.’’. ( 3 ) IRC HEADING.— (A) IN GENERAL.—The heading of section 9 8 12 of the Internal Revenue Code of 198 6 is amended to read as follows: ‘‘SEC. 98 12. PARITY IN MENTAL HEALTH AND SUBSTANCE USE DIS- ORDER BENEFITS.’’. (B) CLERICAL AMENDMENT.—The table of sections for subchapter B of chapter 100 of such Code is amended by striking the item relating to section 9812 and inserting the following new item: ‘‘Sec. 98 12. Parity in mental health and substance use disorder benefits.’’. (h) G A O STUD Y ON CO V ERAGE AND E X CLUSION OF M ENTAL HEALTH AND SU B STANCE U SE D ISORDER DIAGNOSES.— 26USC981 2 .4 2 USC 30 0 g g –5 . 29 USC 1185 a . 42 USC 300gg–5 note .
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