Sec. 311. Modifications of technical changes made by the Pension Protection Act of 2006 to termination liability
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Section 4062(c) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1362(c) ) is amended by striking paragraphs
(1)and
(2)and inserting the following: the aggregate unpaid minimum required contributions (within the meaning of section 4971(c)(4) of the Internal Revenue Code of 1986) of the plan (if any) for the plan year in which the termination date occurs and for all preceding plan years, including, for purposes of this paragraph, the amount of any increase in such aggregate unpaid minimum required contributions that would result if— all pending applications for waivers of the minimum funding standard under section 302(c) of this Act and section 412(c) of such Code with respect to such plan were denied, and no additional contributions (other than those already made by the termination date) were made for the plan year in which the termination date occurs or for any previous plan year, and the unamortized portion (if any) of any amounts waived for the plan under section 302(c) of this Act and section 412(c) of such Code for— the plan year in which the termination date occurs, and all preceding plan years, . The amendments made by this section shall take effect as if included in section 107 of the Pension Protection Act of 2006 ( Public Law 109–280 ; 120 Stat. 816).
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- Pub. L. 109-280
- 120 Stat. 816
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Sec. 311
Modifications of technical changes made by the Pension Protection Act of 2006 to termination liability
Pub. L.Pub. L. 109-280
Stat.120 Stat. 816
Cites 3Cited by 0 across 0 sources