Page:United States Statutes at Large Volume 120.djvu/812

 PUBLIC LAW 109–280—AUG. 17, 2006

120 STAT. 781

Sec. 213. Measures to forestall insolvency of multiemployer plans. Sec. 214. Exemption from excise taxes for certain multiemployer pension plans. Subtitle C—Sunset of Additional Funding Rules Sec. 221. Sunset of additional funding rules. TITLE III—INTEREST RATE ASSUMPTIONS Sec. 301. Extension of replacement of 30-year Treasury rates. Sec. 302. Interest rate assumption for determination of lump sum distributions. Sec. 303. Interest rate assumption for applying benefit limitations to lump sum distributions.

Sec. 410. Sec. 411. Sec. 412.

TITLE IV—PBGC GUARANTEE AND RELATED PROVISIONS PBGC premiums. Special funding rules for certain plans maintained by commercial airlines. Limitation on PBGC guarantee of shutdown and other benefits. Rules relating to bankruptcy of employer. PBGC premiums for small plans. Authorization for PBGC to pay interest on premium overpayment refunds. Rules for substantial owner benefits in terminated plans. Acceleration of PBGC computation of benefits attributable to recoveries from employers. Treatment of certain plans where cessation or change in membership of a controlled group. Missing participants. Director of the Pension Benefit Guaranty Corporation. Inclusion of information in the PBGC annual report.

Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec. Sec.

TITLE V—DISCLOSURE Defined benefit plan funding notice. Access to multiemployer pension plan information. Additional annual reporting requirements. Electronic display of annual report information. Section 4010 filings with the PBGC. Disclosure of termination information to plan participants. Notice of freedom to divest employer securities. Periodic pension benefit statements. Notice to participants or beneficiaries of blackout periods.

Sec. Sec. Sec. Sec. Sec. Sec.

401. 402. 403. 404. 405. 406.

Sec. 407. Sec. 408. Sec. 409.

501. 502. 503. 504. 505. 506. 507. 508. 509.

TITLE VI—INVESTMENT ADVICE, PROHIBITED TRANSACTIONS, AND FIDUCIARY RULES Subtitle A—Investment Advice Sec. 601. Prohibited transaction exemption for provision of investment advice. Subtitle B—Prohibited Transactions Sec. 611. Prohibited transaction rules relating to financial investments. Sec. 612. Correction period for certain transactions involving securities and commodities. Sec. 621. Sec. 622. Sec. 623. Sec. 624. Sec. 625.

Subtitle C—Fiduciary and Other Rules Inapplicability of relief from fiduciary liability during suspension of ability of participant or beneficiary to direct investments. Increase in maximum bond amount. Increase in penalties for coercive interference with exercise of ERISA rights. Treatment of investment of assets by plan where participant fails to exercise investment election. Clarification of fiduciary rules.

TITLE VII—BENEFIT ACCRUAL STANDARDS Sec. 701. Benefit accrual standards. Sec. 702. Regulations relating to mergers and acquisitions. TITLE VIII—PENSION RELATED REVENUE PROVISIONS Subtitle A—Deduction Limitations Sec. 801. Increase in deduction limit for single-employer plans. Sec. 802. Deduction limits for multiemployer plans.

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