Page:United States Statutes at Large Volume 120.djvu/811

 120 STAT. 780

PUBLIC LAW 109–280—AUG. 17, 2006

Public Law 109–280 109th Congress An Act Aug. 17, 2006 [H.R. 4] Pension Protection Act of 2006. 29 USC 1001 note.

To provide economic security for all Americans, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.

(a) SHORT TITLE.—This Act may be cited as the ‘‘Pension Protection Act of 2006’’. (b) TABLE OF CONTENTS.—The table of contents for this Act (other than so much of title XIV as follows section 1401) is as follows: Sec. 1. Short title and table of contents. TITLE I—REFORM OF FUNDING RULES FOR SINGLE-EMPLOYER DEFINED BENEFIT PENSION PLANS Subtitle A—Amendments to Employee Retirement Income Security Act of 1974 Sec. 101. Minimum funding standards. Sec. 102. Funding rules for single-employer defined benefit pension plans. Sec. 103. Benefit limitations under single-employer plans. Sec. 104. Special rules for multiple employer plans of certain cooperatives. Sec. 105. Temporary relief for certain PBGC settlement plans. Sec. 106. Special rules for plans of certain government contractors. Sec. 107. Technical and conforming amendments. Sec. Sec. Sec. Sec. Sec. Sec.

111. 112. 113. 114. 115. 116.

Subtitle B—Amendments to Internal Revenue Code of 1986 Minimum funding standards. Funding rules for single-employer defined benefit pension plans. Benefit limitations under single-employer plans. Technical and conforming amendments. Modification of transition rule to pension funding requirements. Restrictions on funding of nonqualified deferred compensation plans by employers maintaining underfunded or terminated single-employer plans.

TITLE II—FUNDING RULES FOR MULTIEMPLOYER DEFINED BENEFIT PLANS AND RELATED PROVISIONS Subtitle A—Amendments to Employee Retirement Income Security Act of 1974 Sec. 201. Funding rules for multiemployer defined benefit plans. Sec. 202. Additional funding rules for multiemployer plans in endangered or critical status. Sec. 203. Measures to forestall insolvency of multiemployer plans. Sec. 204. Withdrawal liability reforms. Sec. 205. Prohibition on retaliation against employers exercising their rights to petition the Federal Government. Sec. 206. Special rule for certain benefits funded under an agreement approved by the Pension Benefit Guaranty Corporation. Subtitle B—Amendments to Internal Revenue Code of 1986 Sec. 211. Funding rules for multiemployer defined benefit plans. Sec. 212. Additional funding rules for multiemployer plans in endangered or critical status.

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