12 2 STA T .509 2 PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 PublicLaw1 1 0–458 110 thCongres s A n Act Tomaket e chni ca l co r rection s relate d to the P ension Protection A cto f20 0 6, and for other pu rposes .Beit e nac te dby t h e S enate and Hous eo fR e pr esentati v es of the U nited States of Am erica in C on g ress assemb l ed ,SECTION1. S H O R T TIT L E
T AB LEO F CONTENTS. (a)SHORTTI T LE.— T hisActm a ybe cite d as the ‘ ‘ Work er ,R etiree, a n d E m pl oyer Reco v ery Act o f20 0 8’ ’. (b) T AB LEO FC O N TENT S .—The table of contents for this Act is as follo w s
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ec. 1 . Short title
ta b le of contents. T I T LE I — TE CHN ICAL C OR RECTIONS RELATE D TO THE PENSION PROTECTION ACT O F 2006 Sec. 100. References in title. Subtitle A—Technical Corrections Related to the Pension Protection Act of 2006 Sec. 101. Amendments related to Title I. Sec. 102. Amendments related to title II. Sec. 10 3 . Amendments related to title III. Sec. 10 4 . Amendments related to title I V . Sec. 10 5 . Amendments related to title V. Sec. 106. Amendments related to title VI. Sec. 10 7 . Amendments related to title VII. Sec. 10 8 . Amendments related to title VIII. Sec. 10 9 . Amendments related to title I X . Sec. 110. Amendments related to title X. Sec. 111. Amendments related to title XI. Sec. 112. Effecti v e date. Subtitle B —Other Provisions Sec. 121. Amendments Related to Sections 102 and 112 of the Pension Protection Act of 2006. Sec. 122. M odification of interest rate assumption re q uired w ith respect to certain small emplo y er plans. Sec. 123. Determination of market rate of return for g overnmental plans. Sec. 124. Treatment of certain reimbursements from governmental plans for med - ical care. Sec. 125. Rollover of amounts received in airline carrier bankruptcy to Roth IRAs. Sec. 126. Determination of asset value for special airline funding rules. Sec. 127. Modification of penalty for failure to file partnership returns. Sec. 128. Modification of penalty for failure to file S corporation returns. TITLE II—PENSION PROVISIONS RELATIN G TO ECONOMIC CRISIS Sec. 201. Temporary waiver of required minimum distribution rules for certain re- tirement plans and accounts. Sec. 202. Transition rule clarification. Sec. 203. Temporary modification of application of limitation on benefit accruals. Sec. 204. Temporary delay of designation of multiemployer plans as in endangered or critical status. 29USC10 01 note.W o rk er ,R et i ree, a n dEmpl o y er Re c o v ery A cto f 200 8 . D ec. 2 3 , 2008 [H .R. 7 327 ]
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