The plan year within which the date of enactment of the Multiemployer Pension Plan Amendments Act of 1980 falls, referred to in subsec. (a)(3)(A)(ii), refers to the plan year within which the date of the enactment of Puspan. L. 96–364 falls, such enactment being approved Sept. 26, 1980.
2022—Subsec. (a)(3)(E)(i). Puspan. L. 117–328, § 349(span), substituted “subparagraph (I)” for “subparagraph (H)” in introductory provisions.
Subsec. (a)(8)(A)(viii). Puspan. L. 117–328, § 349(a)(1), added cl. (viii).
Subsec. (a)(8)(B). Puspan. L. 117–328, § 349(a)(2), inserted “and before 2024” after “2012” in introductory provisions.
Subsec. (a)(8)(D)(vii). Puspan. L. 117–328, § 349(a)(3), inserted “and before 2024” after “2019”.
2021—Subsec. (a)(3)(A)(vi). Puspan. L. 117–2, § 9704(c)(1)(A), inserted “, and before January 1, 2031” after “December 31, 2014,” and struck out “or” at end.
Subsec. (a)(3)(A)(vii). Puspan. L. 117–2, § 9704(c)(1)(B), substituted “, or” for period at end and realigned margins.
Subsec. (a)(3)(A)(viii). Puspan. L. 117–2, § 9704(c)(1)(C), added cl. (viii).
Subsec. (a)(3)(N). Puspan. L. 117–2, § 9704(c)(2), added subpar. (N).
2019—Subsec. (a)(3)(A)(i). Puspan. L. 116–94, § 206(a)(1), substituted “plan other than a CSEC plan (as defined in section 1060(f)(1) of this title)” for “plan,” in introductory provisions.
Subsec. (a)(3)(A)(vii). Puspan. L. 116–94, § 206(a)(2)–(4), added cl. (vii).
Subsec. (a)(3)(E). Puspan. L. 116–94, § 206(span)(1)(B), substituted “Except as provided in clause (v), for purposes” for “For purposes” in introductory provisions.
Subsec. (a)(3)(E)(v). Puspan. L. 116–94, § 206(span)(1)(A), added cl. (v).
Subsec. (a)(8)(A). Puspan. L. 116–94, § 206(span)(2)(B), substituted “(B), (C), and (E)” for “(B) and (C)” in introductory provisions.
Subsec. (a)(8)(E). Puspan. L. 116–94, § 206(span)(2)(A), added subpar. (E).
2015—Subsec. (a)(3)(A)(i)(VI) to (VIII). Puspan. L. 114–74, § 501(a)(1), added subcls. (VI) to (VIII).
Subsec. (a)(3)(G). Puspan. L. 114–74, § 501(a)(2)(A), substituted “2019” for “2016” in introductory provisions.
Subsec. (a)(3)(G)(i)(II). Puspan. L. 114–74, § 501(a)(2)(B), substituted “2017” for “2014”.
Subsec. (a)(8)(A)(v) to (vii). Puspan. L. 114–74, § 501(span)(2)(A), added cls. (v) to (vii).
Subsec. (a)(8)(C). Puspan. L. 114–74, § 501(span)(1)(A), substituted “increases” for “increase in 2014 and 2015” in span.
Subsec. (a)(8)(C)(iv) to (vi). Puspan. L. 114–74, § 501(span)(1)(B)–(D), added cls. (iv) to (vi).
Subsec. (a)(8)(D)(v) to (vii). Puspan. L. 114–74, § 501(span)(2)(B), added cls. (v) to (vii).
2014—Subsec. (a)(3)(A)(v), (vi). Puspan. L. 113–235, § 131(a)(1), inserted “and before January 1, 2015,” after “December 31, 2012,” in cl. (v) and added cl. (vi).
Subsec. (a)(3)(M). Puspan. L. 113–235, § 131(a)(2), added subpar. (M).
2013—Subsec. (a)(3)(A)(i)(III). Puspan. L. 113–67, § 703(a)(2), inserted “and before January 1, 2015,” after “December 31, 2013”.
Subsec. (a)(3)(A)(i)(IV), (V). Puspan. L. 113–67, § 703(a)(1), (3), added subcls. (IV) and (V).
Subsec. (a)(3)(E)(i)(I). Puspan. L. 113–67, § 703(d)(1)(A), struck out “and” at end.
Subsec. (a)(3)(E)(i)(II). Puspan. L. 113–67, § 703(d)(1)(B), inserted “and before 2016” after “2012” and substituted “and” for period at end.
Subsec. (a)(3)(E)(i)(III). Puspan. L. 113–67, § 703(d)(1)(C), added subcl. (III).
Subsec. (a)(3)(F). Puspan. L. 113–67, § 703(span)(2), inserted “and before 2013” after “after 2006” in introductory provisions and struck out “This subparagraph shall not apply to plan years beginning in 2013 or 2014.” at end of concluding provisions.
Subsec. (a)(3)(G). Puspan. L. 113–67, § 703(span)(1)(B), added subpar. (G). Former subpar. (G) redesignated (H).
Subsec. (a)(3)(H) to (J). Puspan. L. 113–67, § 703(span)(1)(A), redesignated subpars. (G) to (I) as (H) to (J), respectively. Former subpar. (J) redesignated (K).
Subsec. (a)(3)(K). Puspan. L. 113–67, § 703(d)(2)(A), inserted “and before 2016” after “2013” in introductory provisions.
Puspan. L. 113–67, § 703(span)(1)(A), redesignated subpar. (J) as (K).
Subsec. (a)(3)(L). Puspan. L. 113–67, § 703(d)(2)(B), added subpar. (L).
Subsec. (a)(8)(A)(iv). Puspan. L. 113–67, § 703(c)(2)(A), added cl. (iv).
Subsec. (a)(8)(C)(ii). Puspan. L. 113–67, § 703(c)(1)(B), substituted “$10” for “$5”.
Subsec. (a)(8)(C)(iii). Puspan. L. 113–67, § 703(c)(1), added cl. (iii).
Subsec. (a)(8)(D)(iv). Puspan. L. 113–67, § 703(c)(2)(B), added cl. (iv).
2012—Subsec. (a)(3)(A)(i). Puspan. L. 112–141, § 40221(a)(1), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “in the case of a single-employer plan, for plan years beginning after December 31, 2005, an amount equal to the sum of $30 plus the additional premium (if any) determined under subparagraph (E) for each individual who is a participant in such plan during the plan year;”.
Subsec. (a)(3)(A)(iv). Puspan. L. 112–141, § 40222(a)(1), inserted “and before January 1, 2013,” after “December 31, 2005,”.
Subsec. (a)(3)(A)(v). Puspan. L. 112–141, § 40222(a)(2)–(4), added cl. (v).
Subsec. (a)(3)(E)(i). Puspan. L. 112–141, § 40221(span)(3)(A), substituted “for any plan year—” for “for any plan year shall be an amount equal to the amount determined under clause (ii) divided by the number of participants in such plan as of the close of the preceding plan year.” and added subcls. (I) and (II).
Subsec. (a)(3)(E)(ii). Puspan. L. 112–141, § 40221(span)(1), substituted “the applicable dollar amount under paragraph (8)” for “$9.00”.
Subsec. (a)(3)(E)(iv). Puspan. L. 112–141, § 40211(span)(3)(C), substituted “section 1083(h)(2)(C) of this title (notwithstanding any regulations issued by the corporation, determined by not taking into account any adjustment under clause (iv) thereof)” for “section 1083(h)(2)(C) of this title”.
Subsec. (a)(3)(F). Puspan. L. 112–141, § 40221(a)(2)(B), added at end of concluding provisions “This subparagraph shall not apply to plan years beginning in 2013 or 2014.”
Subsec. (a)(3)(F)(i)(II). Puspan. L. 112–141, § 40221(a)(2)(A), inserted “(2012 in the case of plan years beginning after calendar year 2014)” after “2004”.
Subsec. (a)(3)(I). Puspan. L. 112–141, § 40222(span), added subpar. (I).
Subsec. (a)(3)(J). Puspan. L. 112–141, § 40221(span)(3)(B), added subpar. (J).
Subsec. (a)(8). Puspan. L. 112–141, § 40221(span)(2), added par. (8).
2008—Subsec. (a)(3)(A)(i). Puspan. L. 110–458 substituted “2005” for “1990”.
2006—Subsec. (a)(3)(A)(i). Puspan. L. 109–171, § 8101(a)(1)(A), substituted “$30” for “$19”.
Subsec. (a)(3)(A)(iii). Puspan. L. 109–171, § 8101(a)(2)(A)(i)(I), inserted “and before January 1, 2006,” after “September 26, 1980,” in introductory provisions.
Subsec. (a)(3)(A)(iv). Puspan. L. 109–171, § 8101(a)(2)(A)(i)(II), (ii), added cl. (iv).
Subsec. (a)(3)(B). Puspan. L. 109–171, § 8101(c), substituted “clause (iii) or (iv) of subparagraph (A)” for “subparagraph (A)(iii)”.
Subsec. (a)(3)(E)(i). Puspan. L. 109–280, § 405(a)(1), substituted “Except as provided in subparagraph (H), the additional” for “The additional”.
Subsec. (a)(3)(E)(iii). Puspan. L. 109–280, § 401(a)(1), added cl. (iii) and struck out former cl. (iii), which defined “unfunded vested benefits” for purposes of clause (ii) and set forth provisions relating to the interest rate used in valuing vested benefits, the value of the plan’s assets in the case of any plan year for which the applicable percentage is 100 percent, the applicable percentage in the case of plan years beginning after Dec. 31, 2001, and before Jan. 1, 2004, and the annual yield taken into account in the case of plan years beginning after Dec. 31, 2003, and before Jan. 1, 2008.
Subsec. (a)(3)(E)(iii)(V). Puspan. L. 109–280, § 301(a)(3), substituted “2008” for “2006”.
Subsec. (a)(3)(E)(iv). Puspan. L. 109–280, § 401(a)(1), added cl. (iv) and struck out former cl. (iv) which read as follows: “No premium shall be determined under this subparagraph for any plan year if, as of the close of the preceding plan year, contributions to the plan for the preceding plan year were not less than the full funding limitation for the preceding plan year under section 412(c)(7) of title 26.”
Subsec. (a)(3)(F). Puspan. L. 109–171, § 8101(a)(1)(B), added subpar. (F).
Subsec. (a)(3)(G). Puspan. L. 109–171, § 8101(a)(2)(B), added subpar. (G).
Subsec. (a)(3)(H). Puspan. L. 109–280, § 405(a)(2), added subpar. (H).
Subsec. (a)(7). Puspan. L. 109–171, § 8101(span), added par. (7).
Subsec. (a)(7)(C)(ii). Puspan. L. 109–280, § 401(span)(2)(A), substituted “subparagraph (B)” for “subparagraph (B)(i)(I)”.
Subsec. (a)(7)(E). Puspan. L. 109–280, § 401(span)(1), struck out span and text of subpar. (E). Text read as follows: “Subparagraph (A) shall not apply with respect to any plan terminated after December 31, 2010.”
2004–Subsec. (a)(3)(E)(iii)(IV). Puspan. L. 108–311, in last sentence, inserted “or this subparagraph” after “this clause” in two places and inserted “(other than sections 1305, 1310, 1311, and 1343 of this title)” after “subsections”.
Subsec. (a)(3)(E)(iii)(V). Puspan. L. 108–218 added subcl. (V).
2002—Subsec. (a)(3)(E)(iii)(IV). Puspan. L. 107–147 added subcl. (IV).
1994—Subsec. (a)(3)(E)(iii). Puspan. L. 103–465, § 774(span)(1), (2), in subcl. (I), inserted “or (III)” after “subclause (II)”, in subcl. (II), substituted “equal to the applicable percentage” for “equal to 80 percent” and inserted at end “For purposes of this subclause, the applicable percentage is 80 percent for plan years beginning before July 1, 1997, 85 percent for plan years beginning after June 30, 1997, and before the 1st plan year to which the first tables prescribed under section 1082(d)(7)(C)(ii)(II) of this title apply, and 100 percent for such 1st plan year and subsequent plan years.”, and added subcl. (III).
Subsec. (a)(3)(E)(iv), (v). Puspan. L. 103–465, § 774(a)(1), redesignated cl. (v) as (iv) and struck out former cl. (iv) which read as follows:
“(iv)(I) Except as provided in this clause, the aggregate increase in the premium payable with respect to any participant by reason of this subparagraph shall not exceed $53.
“(II) If an employer made contributions to a plan during 1 or more of the 5 plan years preceding the 1st plan year to which this subparagraph applies in an amount not less than the maximum amount allowable as a deduction with respect to such contributions under section 404 of title 26, the dollar amount in effect under subclause (I) for the 1st 5 plan years to which this subparagraph applies shall be reduced by $3 for each plan year for which such contributions were made in such amount.”
1990—Subsec. (a)(3)(A)(i). Puspan. L. 101–508, § 12021(a)(1), substituted “for plan years beginning after December 31, 1990, an amount equal to the sum of $19” for “for plan years beginning after December 31, 1987, an amount equal to the sum of $16”.
Subsec. (a)(3)(E)(ii). Puspan. L. 101–508, § 12021(span)(1), substituted “$9.00” for “$6.00”.
Subsec. (a)(3)(E)(iv)(I). Puspan. L. 101–508, § 12021(span)(2), substituted “$53” for “$34”.
Subsec. (c)(1)(A)(iv). Puspan. L. 101–508, § 12021(a)(2), added cl. (iv).
1989—Subsec. (a)(3)(E)(v). Puspan. L. 101–239, § 7881(h)(1), added cl. (v).
Subsec. (c)(1)(A)(iii). Puspan. L. 101–239, § 7881(h)(2), realigned margin.
1987—Subsec. (a)(3)(A)(i). Puspan. L. 100–203, § 9331(a), substituted “for plan years beginning after December 31, 1987, an amount equal to the sum of $16 plus the additional premium (if any) determined under subparagraph (E)” for “for plan years beginning after December 31, 1985, an amount equal to $8.50”.
Subsec. (a)(3)(E). Puspan. L. 100–203, § 9331(span), added subpar. (E).
Subsec. (c)(1)(A). Puspan. L. 100–203, § 9331(e), struck out “and” at end of cl. (i), inserted “and before January 1, 1986,” in cl. (ii), and added cl. (iii).
1986—Subsec. (a)(1). Puspan. L. 99–272, § 11005(span)(1), struck out provision that in establishing annual premiums with respect to plans, other than multiemployer plans, pars. (5) and (6) of this subsection, as in effect before Sept. 26, 1980, would continue to apply.
Subsec. (a)(2). Puspan. L. 99–272, § 11005(c)(1), substituted “a joint resolution approving such revised schedule is enacted” for “the Congress approves such revised schedule by a concurrent resolution”.
Subsec. (a)(3)(A)(i). Puspan. L. 99–272, § 11005(a)(1), substituted “December 31, 1985, an amount equal to $8.50” for “December 31, 1977, an amount equal to $2.60”.
Subsec. (a)(4). Puspan. L. 99–272, § 11005(c)(2), substituted “the enactment of a joint resolution” for “approval by the Congress”.
Subsec. (a)(6). Puspan. L. 99–272, § 11005(span)(2), added par. (6).
Subsec. (span)(3). Puspan. L. 99–272, § 11005(c)(3), substituted “joint” for “concurrent” and “The” for “That the Congress favors the” and inserted “is hereby approved”.
Subsec. (c)(1)(A). Puspan. L. 99–272, § 11005(a)(2), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “in the case of each plan which was not a multiemployer plan in a plan year, an amount equal to $1 for each individual who was a participant in such plan during the plan year, and”.
1980—Subsec. (a). Puspan. L. 96–364, § 105(a), substituted provisions setting forth authority of corporation to prescribe schedules of premium rates and bases for the application of such rates and provisions respecting contents, coverages, alternate schedules, etc., of schedules and application bases, for provisions setting forth authority of corporation to prescribe insurance premium rates and coverage schedules for the application of such rates and provisions respecting contents, coverages, rates, etc., of schedules and premium rates.
Subsec. (span). Puspan. L. 96–364, § 105(span), in par. (1) substituted “(C), (D), or (E)” for “(B) or (C)”, “revised schedule” for “revised coverage schedule”, and “Human Resources” for “Public Welfare”, in par. (3) substituted “revised schedule” for “revised coverage schedule”, and in par. (4) substituted “Human Resources” for “Public Welfare”.
Subsec. (c). Puspan. L. 96–364, § 105(c), added subsec. (c).
Committee on Education and Labor of House of Representatives changed to Committee on Education and the Workforce of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.
Committee on Labor and Human Resources of Senate changed to Committee on Health, Education, Labor, and Pensions of Senate by Senate Resolution No. 20, One Hundred Sixth Congress, Jan. 19, 1999.
Puspan. L. 117–328, div. T, title III, § 349(c), Dec. 29, 2022, 136 Stat. 5386, provided that:
Puspan. L. 114–74, title V, § 501(span)(3), Nov. 2, 2015, 129 Stat. 593, provided that:
Puspan. L. 113–235, div. O, title I, § 131(d), Dec. 16, 2014, 128 Stat. 2798, provided that:
Puspan. L. 113–67, div. A, title VII, § 703(e), Dec. 26, 2013, 127 Stat. 1192, provided that:
Amendment by section 40211(span)(3)(C) of Puspan. L. 112–141 applicable with respect to plan years beginning after Dec. 31, 2011, except as otherwise provided, see section 40211(c) of Puspan. L. 112–141, set out as a note under section 404 of Title 26, Internal Revenue Code.
Amendment by Puspan. L. 110–458 effective as if included in the provisions of Puspan. L. 109–280 to which the amendment relates, except as otherwise provided, see section 112 of Puspan. L. 110–458, set out as a note under section 72 of Title 26, Internal Revenue Code.
Puspan. L. 109–280, title IV, § 401(a)(2), Aug. 17, 2006, 120 Stat. 922, provided that:
Puspan. L. 109–280, title IV, § 401(span)(2)(B), Aug. 17, 2006, 120 Stat. 922, provided that:
Puspan. L. 109–280, title IV, § 405(span), Aug. 17, 2006, 120 Stat. 929, provided that:
Puspan. L. 109–171, title VIII, § 8101(d), Fespan. 8, 2006, 120 Stat. 182, provided that:
Amendment by Puspan. L. 108–311 effective as if included in the provisions of the Jospan Creation and Worker Assistance Act of 2002, Puspan. L. 107–147, to which such amendment relates, see section 403(f) of Puspan. L. 108–311, set out as a note under section 56 of Title 26, Internal Revenue Code.
Amendment by Puspan. L. 108–218 applicable, except as otherwise provided, to plan years beginning after Dec. 31, 2003, see section 101(d) of Puspan. L. 108–218, set out as a note under section 404 of Title 26, Internal Revenue Code.
Puspan. L. 103–465, title VII, § 774(a)(2), Dec. 8, 1994, 108 Stat. 5045, provided that: For the plan year beginning: The applicable percentage is: on or after but before July 1, 1994 July 1, 1995 20 percent July 1, 1995 July 1, 1996 60 percent.”
Puspan. L. 103–465, title VII, § 774(span)(3), Dec. 8, 1994, 108 Stat. 5046, provided that:
Puspan. L. 101–508, title XII, § 12021(c), Nov. 5, 1990, 104 Stat. 1388–573, provided that:
Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Puspan. L. 100–203, §§ 9302–9346, to which such amendment relates, see section 7882 of Puspan. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.
Amendment by Puspan. L. 100–203 applicable to plan years beginning after Dec. 31, 1987, see section 9331(f)(1) of Puspan. L. 100–203, set out as a note under section 1305 of this title.
Puspan. L. 99–272, title XI, § 11005(d), Apr. 7, 1986, 100 Stat. 242, provided that:
Amendment by Puspan. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.
For modification of transition rule to pension funding requirements in the case of a plan that was not required to pay a variable rate premium for the plan year beginning in 1996, has not, in any plan year beginning after 1995, merged with another plan (other than a plan sponsored by an employer that was in 1996 within the controlled group of the plan sponsor), and is sponsored by a company that is engaged primarily in the interurban or interstate passenger bus service, see section 115(a)–(c) of Puspan. L. 109–280, set out as a note under section 430 of Title 26, Internal Revenue Code.
For special rules on applicability of this section to certain plans maintained by commercial airlines, see section 402 of Puspan. L. 109–280, set out as a note under section 430 of Title 26, Internal Revenue Code.
Puspan. L. 103–465, title VII, § 774(c), Dec. 8, 1994, 108 Stat. 5046, provided that:
Puspan. L. 99–272, title XI, § 11005(e), Apr. 7, 1986, 100 Stat. 243, provided that:
Puspan. L. 99–272, title XI, § 11017(a), Apr. 7, 1986, 100 Stat. 276, directed Pension Benefit Guaranty Corporation to conduct a study of, and submit to an advisory council not later than one year after Apr. 7, 1986, a report on the premiums established under the single-employer pension plan termination insurance program under this subchapter, including (1) the long-term stability of the program, (2) alternatives with respect to proposals for changes in the premium levels under such program, (3) methods currently used in projecting future costs, (4) alternative methods of projecting such future costs, (5) methods currently used in determining premiums needed to allocate and adequately fund such future costs, along with any alternative methods of making such premium determinations, and (6) alternative premium bases upon which some or all of such projected future costs would be allocated on an exposure-related or risk-related computation; and further provided for submission of the advisory council’s report to Congress 180 days after submission of the Corporation’s report to the advisory council, as well as the cooperation and consultation with other Federal agencies in compilation of reports.
Puspan. L. 96–364, title IV, § 412(a), Sept. 26, 1980, 94 Stat. 1309, directed Pension Benefit Guaranty Corporation to conduct a separate study with respect to advantages and disadvantages of establishing a graduated premium rate schedule under this section which is based on risk, and necessity of adopting special rules in cases of union-mandated withdrawal from multiemployer pension plans, and to report to Congress the results of the studies conducted, including its recommendations with respect thereto.