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![handle is hein.tera/pnsrfm0002 and id is 1 raw text is: 109TH CONGRESS J REPT. 109-232
1st Session j HOUSE OF REPRESENTATIVES I Part 1
PENSION PROTECTION ACT OF 2005
SEPTEMBER 22, 2005.-Ordered to be printed
Mr. BOEHNER, from the Committee on Education and the
Workforce, submitted the following
REPORT
together with
MINORITY VIEWS
[To accompany H.R. 2830]
The Committee on Education and the Workforce, to whom was
referred the bill (H.R. 2830) to amend the Employee Retirement In-
come Security Act of 1974 and the Internal Revenue Code of 1986
to reform the pension funding rules, and for other purposes, having
considered the same, report favorably thereon with an amendment
and recommend that the bill as amended do pass.
The amendment is as follows:
Strike all after the enacting clause and insert the following:
SECTION 1. SHORT TITLE AND TABLE OF CONTENTS.
(a) SHORT TITLE.-This Act may be cited as the Pension Protection Act of 2005.
(b) TABLE OF CONTENTS.-The table of contents for this Act is as follows:
Sec. 1. Short title and table of contents.
TITLE I-REFORM OF FUNDING RULES FOR SINGLE-EMPLOYER DEFINED BENEFIT PENSION
PLANS
Subtitle A-Amendments to Employee Retirement Income Security Act of 1974
Sec. 101. Minimum funding standards.
Sec. 102. Funding rules for single-employer defined benefit pension plans.
Sec. 103. Benefit limitations under single-employer plans.
See. 104. Technical and conforming amendments.
Subtitle B-Amendments to Internal Revenue Code of 1986
[See introduced bill, page 71, line 1 through page 140, line 13].
Subtitle C-Other provisions
Sec. 121. Modification of transition rule to pension funding requirements.
Sec. 122. Treatment of nonqualified deferred compensation plans when employer defined benefit plan in at-risk
status [See introduced bill, page 142, line 3 through page 143, line 16].
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