Omnibus Budget Reconciliation Act of 1990/Title XII

— PENSIONS

 * Subtitle A — Treatment of Reversions of Qualified Plan Assets to Employers
 * Sec. 12001. Increase in Revision Tax.
 * Sec. 12002. Additional Tax If No Replacement Plan.
 * Sec. 12003. Effective Date.


 * Subtitle B — Transfers to Retiree Health Accounts
 * Sec. 12011. Transfers of Excess Pension Assets to Retiree Health Accounts.
 * Sec. 12012. Application of ERISA to Transfers of Excess Pension Assets to Retiree Health Accounts.


 * Subtitle C — Premium Rates
 * Sec. 12021. Increase in Premium Rates.