Sec. 105. CORRECT ENDANGERED STATUS FUNDING IMPROVEMENT PLAN TARGET FUNDED PERCENTAGE
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## SEC. 105 CORRECT ENDANGERED STATUS FUNDING IMPROVEMENT PLAN TARGET FUNDED PERCENTAGE ###
(a)Amendment to Employee Retirement Income Security Act of 1974 Section 305(c)(3)(A) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1085(c)(3)(A)) is amended— ####
(1)in clause (i)(I), by striking “of such period” and inserting “of the first plan year for which the plan is certified to be in endangered status pursuant to paragraph (b)(3)”; and ####
(2)in clause (ii), by striking “any plan year” and inserting “the last plan year”. ###
(b)Amendment to internal revenue code **[**[26 U.S.C. 432](/us/usc/t26/s432)**]** Section 432(c)(3)(A) of the Internal Revenue Code of 1986 is amended— ####
(1)in clause (i)(I), by striking “of such period” and inserting “of the first plan year for which the plan is certified to be in endangered status pursuant to paragraph (b)(3)”; and ####
(2)in clause (ii), by striking “any plan year” and inserting “the last plan year”. ###
(c)Effective Date **[**[26 U.S.C. 432 note](/us/usc/t26/s432)**]** The amendments made by this section shall apply with respect to plan years beginning after December 31, 2014.
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Sec. 105
CORRECT ENDANGERED STATUS FUNDING IMPROVEMENT PLAN TARGET FUNDED PERCENTAGE
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