12 2 STA T .5 1 0 0 PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 (e)AMEND MEN TR E LA TED T OS E C T I ON 1 1 6.— Se ction409 A( b )( 3 )(A)(ii) o f t h e19 8 6 C o d ei sam ended b y inse r tin g‘ ‘to ana p p l icable co v ered employee ’ ’ after ‘‘ u nder the plan’’. SEC.102 . AM E ND MEN T S R E L ATED T O T I TLE II. (a) AMENDMENT RELATED TO SECTION S2 01 AND 211.—Section 201(b)(2)(A) of the 2006 Act is amended by stri k ing ‘‘has not used’’ and inserting ‘‘has not adopted , or ceased using,’’. (b) AMENDMENTS RELATED TO SECTIONS 202 AND 212.— (1) AMENDMENTS TO E R ISA.— (A) Section 302(b)(3) of E R I SA is amended by striking ‘‘the plan adopts’’ and inserting ‘‘the plan sponsor adopts’’. ( B ) Section 30 5 (b)(3)(C) of ERISA is amended by striking ‘‘section 101(b)(4)’’ and inserting ‘‘section 101(b)(1)’’. (C) Section 305(b)(3)( D ) of ERISA is amended by striking ‘‘ T he Secretary’’ in clause (iii) and inserting ‘‘The Secretary of the Treasury, in consultation w ith the Sec - retary’’. (D) Section 305(c)( 7 ) of ERISA is amended— (i) by striking ‘‘to agree on’’ and all that follows in subparagraph (A)(ii) and inserting ‘‘to adopt a con- tribution schedule with terms consistent with the funding improvement plan and a schedule from the plan sponsor,’’, and (ii) by striking subparagraph (B) and inserting the following new subparagraph
‘‘(B) DATE O F IM P LEMENTATION.—The date specified in this subparagraph is the date which is 180 days after the date on which the collective bargaining agreement described in subparagraph (A) e x pires.’’, and (iii) by adding at the end the following new subparagraph: ‘‘(C) F AIL U RETOMA K ESC H EDULED CONTRI B UTIONS.— Any failure to make a contribution under a schedule of contribution rates provided under this paragraph shall be treated as a delin q uent contribution under section 515 and shall be enforceable as such.’’. (E) Section 305(e) of ERISA is amended— (i) in paragraph (3)(C)— (I) by striking all that follows ‘‘to adopt a’’ in clause (i)(II) and inserting ‘‘to adopt a contribu- tion schedule with terms consistent with the rehabilitation plan and a schedule from the plan sponsor under paragraph (1)(B)(i),’’, (II) by striking clause (ii) and inserting the following new clause: ‘‘(ii) DATE OF IMPLEMENTATION.—The date specified in this clause is the date which is 180 days after the date on which the collective bargaining agreement described in clause (i) expires.’’, and (III) by adding at the end the following new clause: ‘‘(iii) FAILURE TO MAKE SCHEDULED CONTRIBU- TIONS.—Any failure to make a contribution under a 29USC1085. 29 USC 1082. 29 USC 108 4note . 2 6 USC 409 A .
�
