Sec. 106. Requirement to make pension contributions
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Subchapter I of chapter 11 of title 11, United States Code, is amended by adding at the end the following: In this section— the term pension plan has the meaning given that term under section 3 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002 ); and the term required pension contributions means contributions necessary to satisfy the minimum funding standards under sections 412 and 430 of the Internal Revenue Code of 1986 and sections 302 and 303 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1082 and 1083), including any required installment contributions.
A debtor in possession that sponsors a pension plan or is a member of the controlled group with respect to such a plan, or the trustee of the debtor in possession, shall— make all required pension contributions to the pension plan that become due after the filing of the petition; and make such contributions on or before the due dates specified in section 430(j) of the Internal Revenue Code and section 303(j) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1083(j) ). .
Section 503(b) of title 11, United States Code, is amended— in paragraph (8)(B), by striking and at the end; in paragraph (9), by striking the period at the end and inserting ; and ; and by adding at the end the following: any required pension contributions under section 1117 due to be made after the filing of the petition that are unpaid. . Section 362(b) of title 11, United States Code, is amended— in paragraph (27), by striking and at the end; in paragraph (28), by striking the period at the end and inserting ; and ; and by adding at the end the following: under subsection (a), of any act to perfect, or to maintain or continue the perfection of, a statutory lien imposed by section 430(k) of the Internal Revenue Code of 1986 or section 303(k) of the Employee Retirement Income Security Act (29 U.S.C. 1083(k)) (which shall not be voidable under section 545 of this title), for failure to make contribution payments required under those sections, without regard to whether such contributions became due or whether such lien arose before or after the filing of the petition. .
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