Sec. 504. Extension of current funding stabilization percentages to 2018, 2019, and 2020
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The table in subclause
(II)of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . The table in subclause
(II)of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1083(h)(2)(C)(iv) ) is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, or 2020 90% 110% 2021 85% 115% 2022 80% 120% 2023 75% 125% After 2023 70% 130% . Section 101(f)(2)(D) of such Act ( 29 U.S.C. 1021(f)(2)(D) ) is amended— in clause
(i)by striking and the both places it appears and inserting Highway and Transportation Funding Act of 2014 , the ; and Highway and Transportation Funding Act of 2014 , and the Bipartisan Budget Act of 2015 in clause
(ii)by striking 2020 and inserting 2023 . The Secretary of Labor shall modify the statements required under subclauses
(I)and
(II)of section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. The amendments made by this section shall apply with respect to plan years beginning after December 31, 2015.
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Sec. 504
Extension of current funding stabilization percentages to 2018, 2019, and 2020
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