100 STAT. 240
29 USC 1344.
29 USC 1322. 29 USC 1002.
29 USC 1056.
PUBLIC LAW 99-272—APR. 7, 1986 "(B) the current value (as of such date) of the assets of the plan which are required to be allocated to those benefit commitments under section 4044; "(19) 'outstanding amount of benefit commitments', of a participant or beneficiary under a terminated single-employer plan, means the excess of— "(A) the actuarial present value (determined as of the termination date on the basis of assumptions prescribed by the corporation for purposes of section 4044) of the benefit commitments to such participant or beneficiary under the plan, over "(B) the actuarial present value (determined as of such date on the basis of assumptions prescribed by the corporation for purposes of section 4044) of the benefits of such participant or beneficiary which are guaranteed under section 4022 or to which assets of the plan are required to be allocated under section 4044; "(20) 'person' has the meaning set forth in section 3(9); "(21) 'affected party' means, with respect to a plan— "(A) each participant in the plan, "(B) each beneficiary under the plan who is a beneficiary of a deceased participant or who is an alternate payee (within the meaning of section 206(d)(3)(K)) under an applicable qualified domestic relations order (within the meaning of section 206(d)(3)(B)(i)), "(C) each employee organization representing participants in the plan, and "(D) the corporation, except that, in connection with any notice required to be provided to the affected party, if an affected party has designated, in writing, a person to receive such notice on behalf of the affected party, any reference to the affected party shall be construed to refer to such person.", (b) TECHNICAL CORRECTION OF ERROR IN MULTIEMPLOYER PENSION
29 USC 1301.
29 USC 1301.
26 USC 412.
PLAN AMENDMENTS ACT OF 1980.—Section 4001 is further amended
by striking out the amendments made by section 402(a)(1)(F) of the Multiemployer Pension Plan Amendments Act of 1980 (94 Stat. 1297) (adding new paragraphs after a subsection (c)(1)), and, in lieu thereof, in subsection (b), by inserting "(1)" after "(b)" and by adding at the end of such subsection the following new paragraph: "(2) For purposes of subtitle E— "(A) except as otherwise provided in subtitle E, contributions or other payments shall be considered made under a plan for a plan year if they are made within the period prescribed under section 412(c)(10) of the Internal Revenue Code of 1954 (determined, in the case of a terminated plan, as if the plan had continued beyond the termination date), and - "(B) the term 'Secretary of the Treasury' means the Secretary ^ of the Treasury or such Secretary's delegate.". SEC. 11005. SINGLE-EMPLOYER PLAN TERMINATION INSURANCE PREMIUMS. (a) PREMIUM INCREASE.— (1) GENERAL RULE.—Section
4006(a)(3)(A)(i) (29 U.S.C. 1306(a)(3)(A)(i)) is amended by striking out "for plan years beginning after December 31, 1977, an amount equal to $2.60" and
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