United States. Congress

“ AMENDMENTS OF ERISA- Section 210 (e) of ERISA is amended-- (A) by adding at the end of paragraph (1) the following new sentence: `In the case of a termination of the defined benefit plan and the applicable defined contribution plan forming part of an eligible combined plan, the plan administrator shall terminate each such plan separately.', and (B) by striking paragraph (3) and by redesignating paragraphs (4) , (5) , and (6) as paragraphs (3) , (4) , and (5) , respectively. ”

“ Amendments Related to Section 845- (1) Subsection (l) of section 402 of the 1986 Code is amended-- (A) in paragraph (1) -- (i) by inserting `maintained by the employer described in paragraph (4) (B) ' after `an eligible retirement plan', and (ii) by striking `of the employee, his spouse, or dependents (as defined in section 152) ' , (B) in paragraph (4) (D) , by-- (i) inserting ` (as defined in section 152) ' after `dependents', and (ii) striking `health insurance plan' and inserting `health plan', and (C) in paragraph (5) (A) , by striking `health insurance plan' and inserting `health plan'. ”

“ Single-Employer Plan- For purposes of this section, the term `single-employer plan' means a plan which is not a multiemployer plan.'. (3) AMENDMENTS TO 2006 ACT- Sections 103 (c) (2) (A) (ii) and 113 (b) (2) (A) (ii) of the 2006 Act are each amended-- (A) by striking `subsection' and inserting `section', and (B) by striking `subparagraph' and inserting `paragraph'. ”