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Code · BILL · 116th Congress · S. 5045 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to reform the trea... · Sec. 403

Sec. 403. Clarification of notice and comment process

489 words·~2 min read·/bill/116/s/5045/is/section-403

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Subparagraph
(F)of section 432(f)(9) of the Internal Revenue Code of 1986, as redesignated by section 211(a) and as in effect before the amendments made by section 211 other than subsection
(a)thereof, is amended by adding at the end the following new clause: Notice under clause
(i)is not required in the case of a change to a notice previously issued, and an application previously submitted under subparagraph (G), if such change would have a de minimis effect on the suspension of benefits proposed, such as a change of 5 percent or less (whether increase or decrease) of a participant's post-suspension benefits. . Clause
(ii)of section 432(f)(9)(G) of such Code, as so redesignated and in effect, is amended by adding at the end the following: The preceding sentences shall not apply in the case of a resubmission of an application previously submitted if such change would have a de minimis effect on the suspension of benefits proposed. . Clause
(iii)of section 432(f)(9)(G) of such Code, as so redesignated and in effect, is amended by inserting after the second sentence the following: If the only failure with respect to an application is a failure to provide adequate notice to participants under subparagraph (F), the Secretary may extend the 225-day deadline for consideration of the application by notice to the plan sponsor. . Subparagraph
(F)of section 305(f)(9) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085(f)(9) ), as redesignated by section 212(a) and as in effect before the amendments made by section 212 other than subsection
(a)thereof, is amended by adding at the end the following new clause: Notice under clause
(i)is not required in the case of a change to a notice previously issued, and an application previously submitted under subparagraph (G), if such change would have a de minimis effect on the suspension of benefits proposed, such as a change of 5 percent or less (whether increase or decrease) of a participant's post-suspension benefits. . Clause
(ii)of section 305(f)(9)(G) of such Act ( 29 U.S.C. 1085(f)(9)(G) ), as so redesignated and in effect, is amended by adding at the end the following: The preceding sentences shall not apply in the case of a resubmission of an application previously submitted if such change would have a de minimis effect on the suspension of benefits proposed. . Clause
(iii)of section 305(f)(9)(G) of such Act ( 29 U.S.C. 1085(f)(9)(G) ), as so redesignated and in effect, is amended by inserting after the second sentence the following: If the only failure with respect to an application is a failure to provide adequate notice to participants under subparagraph (F), the Secretary may extend the 225-day deadline for consideration of the application by notice to the plan sponsor. . The amendments made by this section shall apply to applications, or changes to applications, submitted after the date of the enactment of this Act.
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Sec. 403
Clarification of notice and comment process
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