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Omnibus Budget Reconciliation Act of 1990/Title XII
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<
Omnibus Budget Reconciliation Act of 1990
←
TITLE XI
—Revenue Provisions
Omnibus Budget Reconciliation Act of 1990
Title XII - Pensions
TITLE XIII—
Budget Enforcement
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Omnibus Budget Reconciliation Act of 1990
— Title XII - Pensions
TITLE XII
— PENSIONS
edit
Subtitle A — Treatment of Reversions of Qualified Plan Assets to Employers
Sec. 12001. Increase in Revision Tax
.
Sec. 12002. Additional Tax If No Replacement Plan
.
Sec. 12003. Effective Date
.
Subtitle B — Transfers to Retiree Health Accounts
Sec. 12011. Transfers of Excess Pension Assets to Retiree Health Accounts
.
Sec. 12012. Application of ERISA to Transfers of Excess Pension Assets to Retiree Health Accounts
.
Subtitle C — Premium Rates
Sec. 12021. Increase in Premium Rates
.