100 STAT. 4344
CONCURRENT RESOLUTIONS—MAR. 26, 1986
._ ending prior to the termination date by persons in such ,'! ' ^2 controlled group as contributing sponsors, and " ' '^* * ^ " '(ii) the denominator of which is the total amount f ^*?.. required to be contributed to the plan for such last 5 •t-f*^v^a^ years by all persons as contributing sponsors, "^ and clauses (i)(II) and (ii) of section 4062(b)(l)(A) shall be applied ^ separately with respect to each such controlled group, and " '(2) the amount of the liability determined under section 4062(c)(1) with respect to the entire plan shall be allocated to each controlled group by multiplying such amount by the fraction described in paragraph (1)(B) in connection with such controlled group. The corporation may also determine the liability of each such contributing sponsor and member of its controlled group on any other equitable basis prescribed by the corporation in regulations.'.'; (L) in paragraph (5)(C) (as redesignated), strike out "any" the second place it appears in clause (ii), and strike out ,, "comprises with others" in clause (iii) and insert in lieu thereof "(alone or together with members of such contribut^i^^,., ing sponsor's controlled group) constitutes"; ^* '" " (M) in subparagraph (B)(ii) of paragraph (6) (as redesig, nated), strike out "section 40620t))(l)(A)" and insert in lieu '-'thereof "section 4062(b)(l)(A)(i)"; and ., ^ (N) in subparagraph (B)(vi) of paragraph (6) (as redesig' -^" nated), in section 4068(c)(1) of ERISA, as proposed to be amended, strike out "1985" and insert in lieu thereof e "1986". (45) SECTION 11016(c)(3).—In section 11016(c)(3) of the bill, in section 304(c)(l) of ERISA, as proposed to be added, strike out "such application" and insert in lieu thereof "the affected plan". (46) SECTION 11016(c)(4).—In section 11016(c)(4) of the bill, strike out "Act" and insert in lieu thereof "title", and, in section 412(f)(4)(A) of the Internal Revenue Code of 1954, as proposed to be added, strike out "such application" and insert in lieu thereof "the affected plan". (47) SECTION 11016(c).—In section 11016(c) of the bill, redesignate paragraphs (12) and (13) as paragraphs (13) and (14), respectively, and insert after paragraph (11) the following: "(12) CONFORMING AMENDMENT.—Section 4044(a) (29 U.S.C.
1344(a)) is amended b j striking out 'defined benefit'.". (48) SECTION 11016(d)(4).—In section 11016(d)(4) of the bill, insert "the" after " of the second place it appears. (49) SECTION iioi7(a)(2)(A).—In section 11017(a)(2)(A) of the bill, strike out "Act" and insert in lieu thereof "title". (50) SECTION iioi7(a)(2)(G).—In section 11017(a)(2)(G) of the bill, strike out "a" and insert in lieu thereof "an". (51) SECTION iioi7(b)(2).—In section 11017a)X2) of the bill, strike out "February 1, 1986," and insert in lieu thereof "May 1, 1986,". (52) SECTION iioi8(a)(i)(c).—In section 11018(a)(l)(C) of the bill, insert "the date of the" after "prior to" in the matter following clause (iv). (53) SECTION 11018(b).—In section 11018(b) of the bill, strike out all the single quotation marks and insert in lieu thereof double quotation marks, and in paragraph (4)(H), strike out "limitaiton" and insert in lieu thereof "limitation".
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