12 2 STA T .5 1 0 2 PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 (D)Section432 (e) o f t h e 1986C o d ei sam ended — (i) in p a r a g raph (3)(C)— ( I ) by stri k ing a l l that follo w s ‘ ‘to adopt a ’ ’ in cla u se (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) , ’’, and (II) by striking clause (ii) and inserting the following new clause
‘‘(ii) D ATEOFIMPL EME N TATION . — T he date specified in this clause is the date which is 18 0 days after the date on which the collecti v e bargaining agreement described in clause (i) e x pires.’’, (ii) in paragraph (4)— (I) by striking ‘‘the date of’’ in subparagraph ( A )(ii), and (II) by striking ‘‘and taking’’ in subparagraph (B) and inserting ‘‘but taking’’, (iii) in paragraph (6)— (I) by striking ‘‘paragraph (1)(B)(i)’’ and inserting ‘‘the last sentence of paragraph (1)’’, and (II) by striking ‘‘established’’ and inserting ‘‘establish’’, (iv) in paragraph (8)— (I) by striking ‘‘section 204(g)’’ in subparagraph (A)(i) and inserting ‘‘section 411(d)(6)’’, (II) by inserting ‘‘of the E mployee R etirement Income Security Act of 19 7 4’’ after ‘‘4212(a)’’ in subparagraph (C)(i)(II), (III) by striking ‘‘the Secretary of L abor’’ in subparagraph (C)(iii)(I) and inserting ‘‘the Sec- retary, in consultation with the Secretary of Labor’’, and (I V ) by striking ‘‘the Secretary of Labor’’ in the last sentence of subparagraph (C)(iii) and inserting ‘‘the Secretary’’, and (v) by striking ‘‘an employer’s withdrawal liability’’ in paragraph (9)(B) and inserting ‘‘the allocation of unfunded vested benefits to an employer’’. (E) Section 432(f)(2)(A)(i) of the 1986 Code is amended— (i) by striking ‘‘section 411(b)(1)(A)’’ and inserting ‘‘section 411(a)(9)’’
and (ii) by inserting at the end the following: ‘‘to a participant or beneficiary whose annuity starting date (as defined in section 417(f)(2)) occurs after the date such notice is sent,’’. ( F ) Section 432(g) of the 1986 Code is amended by inserting ‘‘under subsection (c)’’ after ‘‘funding improvement plan’’ the first place it appears. ( G ) Section 432(i) of the 1986 Code is amended— (i) by striking ‘‘section 412(a)’’ in paragraph (3) and inserting ‘‘section 431(a)’’, and (ii) by striking paragraph (9) and inserting the following new paragraph: ‘‘(9) P LAN S PONSO R .—For purposes of this section, section 431, and section 4971(g): 26USC43 2 .
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