Page:United States Statutes at Large Volume 120.djvu/943

 120 STAT. 912

PUBLIC LAW 109–280—AUG. 17, 2006 ‘‘(II) information as to the rights and remedies of plan participants and beneficiaries as well as how to contact the Department of Labor for further information and assistance where appropriate. ‘‘(iii) FORM AND MANNER.—Any notice under clause (i)—

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‘‘(I) shall be provided in a form and manner prescribed in regulations of the Secretary of Labor, ‘‘(II) shall be written in a manner so as to be understood by the average plan participant, and ‘‘(III) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided. The Secretary of Labor shall in the regulations prescribed under subclause (I) establish a model notice that a plan sponsor may use to meet the requirements of this subparagraph. ‘‘(9) ADJUSTMENTS DISREGARDED IN WITHDRAWAL LIABILITY DETERMINATION.— ‘‘(A) BENEFIT REDUCTIONS.—Any benefit reductions under this subsection shall be disregarded in determining a plan’s unfunded vested benefits for purposes of determining an employer’s withdrawal liability under section 4201 of the Employee Retirement Income Security Act of 1974. ‘‘(B) SURCHARGES.—Any surcharges under paragraph (7) shall be disregarded in determining an employer’s withdrawal liability under section 4211 of such Act, except for purposes of determining the unfunded vested benefits attributable to an employer under section 4211(c)(4) of such Act or a comparable method approved under section 4211(c)(5) of such Act. ‘‘(C) SIMPLIFIED CALCULATIONS.—The Pension Benefit Guaranty Corporation shall prescribe simplified methods for the application of this paragraph in determining withdrawal liability. ‘‘(f) RULES FOR OPERATION OF PLAN DURING ADOPTION AND REHABILITATION PERIOD.— ‘‘(1) COMPLIANCE WITH REHABILITATION PLAN.— ‘‘(A) IN GENERAL.—A plan may not be amended after the date of the adoption of a rehabilitation plan under subsection (e) so as to be inconsistent with the rehabilitation plan. ‘‘(B) SPECIAL RULES FOR BENEFIT INCREASES.—A plan may not be amended after the date of the adoption of a rehabilitation plan under subsection (e) so as to increase benefits, including future benefit accruals, unless the plan actuary certifies that such increase is paid for out of additional contributions not contemplated by the rehabilitation plan, and, after taking into account the benefit increase, the multiemployer plan still is reasonably expected to emerge from critical status by the end of the rehabilitation period on the schedule contemplated in the rehabilitation plan. ‘‘(2) RESTRICTION ON LUMP SUMS AND SIMILAR BENEFITS.—

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