120 STAT. 3014
of the Treasury shall transfer to the plans described in subsection (h)(2) such sums as are necessary to pay the following amounts: ‘‘(A) To the Combined Fund (as defined in section 9701(a)(5) of the Internal Revenue Code of 1986 and referred to in this paragraph as the ‘Combined Fund’), the amount that the trustees of the Combined Fund estimate will be expended from premium accounts maintained by the Combined Fund for the fiscal year to provide benefits for beneficiaries who are unassigned beneficiaries solely as a result of the application of section 9706(h)(1) of the Internal Revenue Code of 1986, subject to the following limitations: ‘‘(i) For fiscal year 2008, the amount paid under this subparagraph shall equal— ‘‘(I) the amount described in subparagraph (A); minus ‘‘(II) the amounts required under section 9706(h)(3)(A) of the Internal Revenue Code of 1986. ‘‘(ii) For fiscal year 2009, the amount paid under this subparagraph shall equal— ‘‘(I) the amount described in subparagraph (A); minus ‘‘(II) the amounts required under section 9706(h)(3)(B) of the Internal Revenue Code of 1986. ‘‘(iii) For fiscal year 2010, the amount paid under this subparagraph shall equal— ‘‘(I) the amount described in subparagraph (A); minus ‘‘(II) the amounts required under section 9706(h)(3)(C) of the Internal Revenue Code of 1986. ‘‘(B) On certification by the trustees of any plan described in subsection (h)(2) that the amount available for transfer by the Secretary pursuant to this section (determined after application of any limitation under subsection (h)(5)) is less than the amount required to be transferred, to the plan the amount necessary to meet the requirement of subsection (h)(2). ‘‘(C) To the Combined Fund, $9,000,000 on October 1, 2007, $9,000,000 on October 1, 2008, and $9,000,000 on October 1, 2009 (which amounts shall not be exceeded) to provide a refund of any premium (as described in section 9704(a) of the Internal Revenue Code of 1986) paid on or before September 7, 2000, to the Combined Fund, plus interest on the premium calculated at the rate of 7.5 percent per year, on a proportional basis and to be paid not later than 60 days after the date on which each payment is received by the Combined Fund, to those signatory operators (to the extent that the Combined Fund has not previously returned the premium amounts to the operators), or any related persons to the operators (as defined in section 9701(c) of the Internal Revenue Code of 1986), or their heirs, successors, or assigns who have been denied
Certification.
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PUBLIC LAW 109–432—DEC. 20, 2006
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