Sec. 312. Payment of lump sum distributions in bankruptcy
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The second sentence of section 206(g)(3)(B) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1056(g)(3) ) is amended to read as follows: The preceding sentence shall not apply on or after the date on which the enrolled actuary of the plan certifies that the adjusted funding target attainment percentage of such plan (determined by not taking into account any adjustment of segment rates under section 303(h)(2)(C)(iv)) is not less than 100 percent. . The second sentence of section 436(d)(2) of the Internal Revenue Code of 1986 is amended to read as follows:
The preceding sentence shall not apply on or after the date on which the enrolled actuary of the plan certifies that the adjusted funding target attainment percentage of such plan (determined by not taking into account any adjustment of segment rates under section 430(h)(2)(C)(iv)) is not less than 100 percent. . The amendments made by this section shall take effect as of July 6, 2012.
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Sec. 312
Payment of lump sum distributions in bankruptcy
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