Worker, Retiree, and Employer Recovery Act of 2008

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

 * (a) Short Title-
 * This Act may be cited as the ``Worker, Retiree, and Employer Recovery Act of 2008´´.
 * (b) Table of Contents-
 * The table of contents for this Act is as follows:
 * Sec. 1. Short title; table of contents.
 * TITLE I—TECHNICAL CORRECTIONS RELATED TO THE PENSION PROTECTION ACT OF 2006
 * Sec. 100. References in title.
 * Subtitle A—Technical Corrections Related to the Pension Protection Act of 2006
 * Sec. 101. Amendments related to Title I.
 * Sec. 102. Amendments related to title II.
 * Sec. 103. Amendments related to title III.
 * Sec. 104. Amendments related to title IV.
 * Sec. 105. Amendments related to title V.
 * Sec. 106. Amendments related to title VI.
 * Sec. 107. Amendments related to title VII.
 * Sec. 108. Amendments related to title VIII.
 * Sec. 109. Amendments related to title IX.
 * Sec. 110. Amendments related to title X.
 * Sec. 111. Amendments related to title XI.
 * Sec. 112. Effective date.
 * Subtitle B—Other Provisions
 * Sec. 121. Amendments Related to Sections 102 and 112 of the Pension Protection Act of 2006.
 * Sec. 122. Modification of interest rate assumption required with respect to certain small employer plans.
 * Sec. 123. Determination of market rate of return for governmental plans.
 * Sec. 124. Treatment of certain reimbursements from governmental plans for medical care.
 * Sec. 125. Rollover of amounts received in airline carrier bankruptcy to Roth IRAs.
 * Sec. 126. Determination of asset value for special airline funding rules.
 * Sec. 127. Modification of penalty for failure to file partnership returns.
 * Sec. 128. Modification of penalty for failure to file S corporation returns.
 * TITLE II—PENSION PROVISIONS RELATING TO ECONOMIC CRISIS
 * Sec. 201. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts.
 * Sec. 202. Transition rule clarification.
 * Sec. 203. Temporary modification of application of limitation on benefit accruals.
 * Sec. 204. Temporary delay of designation of multiemployer plans as in endangered or critical status.
 * Sec. 205. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2008 or 2009.