Sec. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS
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## SEC. 2007 TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH ACCOUNTS ###
(a)In general Section 420(b)(4) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2021” and inserting “December 31, 2025”. ###
(b)Conforming ERISA Amendments ####
(1)Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by striking “MAP-21’ ” and inserting “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”. ####
(2)Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13)) is amended by striking “January 1, 2022” and inserting “January 1, 2026”.
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