Page:United States Statutes at Large Volume 121.djvu/201

 121 STAT. 180

26 USC 414.

dkrause on GSDDPC44 with PUBLAW

29 USC 1002.

VerDate Aug 31 2005

09:59 Jan 26, 2009

PUBLIC LAW 110–28—MAY 25, 2007

for which the election under this paragraph is effective with respect to the plan,’’; (B) in clause (ii), by striking ‘‘starting with the first plan year ending after the date of the enactment of the Pension Protection Act of 2006’’ and inserting ‘‘starting with any plan year beginning on or after January 1, 1999, and ending before January 1, 2008, as designated by the plan in the election made under clause (i)(II)’’; and (C) by adding at the end the following new clause: ‘‘(vii) For purposes of this Act and the Internal Revenue Code of 1986, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or more employers that are signatory to such agreement, or participation in the plan by one or more employees of an employer that is signatory to such agreement, regardless of whether the plan was created, established, or maintained for such employees by virtue of another document that is not a collective bargaining agreement.’’. (2) Paragraph (6) of section 414(f) of the Internal Revenue Code of 1986 (relating to election with regard to multiemployer status) (as amended by section 1106(b) of the Pension Protection Act of 2006) is amended— (A) in subparagraph (A)(ii)(I), by striking ‘‘for each of the 3 plan years immediately before the date of enactment of the Pension Protection Act of 2006,’’ and inserting ‘‘for each of the 3 plan years immediately preceding the first plan year for which the election under this paragraph is effective with respect to the plan,’’; (B) in subparagraph (B), by striking ‘‘starting with the first plan year ending after the date of the enactment of the Pension Protection Act of 2006’’ and inserting ‘‘starting with any plan year beginning on or after January 1, 1999, and ending before January 1, 2008, as designated by the plan in the election made under subparagraph (A)(ii)’’; and (C) by adding at the end the following new subparagraph: ‘‘(F) MAINTENANCE UNDER COLLECTIVE BARGAINING AGREEMENT.—For purposes of this title and the Employee Retirement Income Security Act of 1974, a plan making an election under this paragraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or more employers that are signatory to such agreement, or participation in the plan by one or more employees of an employer that is signatory to such agreement, regardless of whether the plan was created, established, or maintained for such employees by virtue of another document that is not a collective bargaining agreement.’’. (b)(1) Clause (vi) of section 3(37)(G) of the Employee Retirement Income Security Act of 1974 (as amended by section 1106(a) of the Pension Protection Act of 2006) is amended by striking ‘‘if it is a plan—’’ and all that follows and inserting the following: ‘‘if it is a plan sponsored by an organization which is described in section 501(c)(5) of the Internal Revenue Code of 1986 and

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