12 2 STA T .5 1 0 5 PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 (2)Section4 22 1 o fERI S A i sam en d ed by st r i k in g s u b - section (e) and by redesignating subsections (f) and (g) as sub- sections (e) and (f) , res p ecti v e l y . (c) A MEND MEN TS RE LA TED T O SE C T I ON 503 . — (1) AMENDMENTS TO E R ISA.— (A) Section 104(b)(3) of ERISA is amended by— (i) striking ‘ ‘section 103(f) ’ ’ and inserting ‘‘section 101(f)’’, and (ii) striking ‘‘t h e administrators’’ and inserting ‘‘the administrator’’. ( B ) Section 104(d)(1)(E)(ii) of ERISA is amended by inserting ‘‘funding’’ after ‘‘plan’s’’. (2) AMENDMENTS TO 20 0 6 ACT.—Section 503(e) of the 200 6 Act is amended by striking ‘‘section 101(f)’’ and inserting ‘‘sec- tion 104(d)’’. (d) AMENDMENT RELATED TO SECTION 505.—Section 4010(d)(2)(B) of ERISA is amended by striking ‘‘section 302(d)(2)’’ and inserting ‘‘section 303(d)(2)’’. (e) AMENDMENTS RELATED TO SECTION 506.— (1) Section 4041(c)(2)( D )(i) of ERISA is amended by striking ‘‘subsection (a)(2)’’ the second place it appears and inserting ‘‘subparagraph (A) or the regulations under subsection (a)(2)’’. (2) Section 4042(c)(3)( C )(i) of ERISA is amended— (A) by striking ‘‘and plan sponsor’’ and inserting ‘‘, the plan sponsor, or the corporation’’, and (B) by striking ‘‘subparagraph (A)(i)’’ and inserting ‘‘subparagraph (A)’’. (f) AMENDMENTS RELATED TO SECTION 50 8 .—Section 20 9 (a) of ERISA is amended— (1) in paragraph (1)— (A) by striking ‘‘regulations prescribed by the Sec- retary’’ and inserting ‘‘such regulations as the Secretary may prescribe’’, and (B) by striking the last sentence and inserting ‘‘ T he report re q uired under this paragraph shall be in the same form, and contain the same information, as periodic benefit statements under section 105(a).’’, and (2) by striking paragraph (2) and inserting the follo w ing
‘‘(2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the informa- tion necessary for the administrator to maintain the records, and make the reports, required by paragraph (1). Such adminis- trator shall maintain the records, and make the reports, required by paragraph (1).’’. (g) AMENDMENT RELATED TO SECTION 509.—Section 101(i)(8)(B) of ERISA is amended to read as follows: ‘‘(B) O NE- P ARTICIPANT RETIREMENT PLAN.— F or pur- poses of subparagraph (A), the term ‘one-participant retire- ment plan’ means a retirement plan that on the first day of the plan year— ‘‘(i) covered only one individual (or the individual and the individual’s spouse) and the individual (or the individual and the individual’s spouse) owned 100 percent of the plan sponsor (whether or not incor- porated), or ‘‘(ii) covered only one or more partners (or partners and their spouses) in the plan sponsor.’’. 29USC10 21 .Records . Re p or t s. 29 USC 10 5 9. 29USC1 34 2. 29 USC 1341. 29 USC 1310. 29 USC 1021 n ote. 29 USC 1024. 29 USC 1401.
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