,,ii  ,cal5d> ,no4 #cah #aac? ,,congress
  #b;d ,session  ,s4 #bjig  ,,9 ,,!     
,,s5ate ,,( ,,! ,,unit$ ,,/ates  ,m>*   
#f1 #bjad ,mr4 ,hell] 7= himself1 ,ms4  
,coll9s1 ,mr4 ,portman1 ,ms4 ,murk[ski1 
,mr4 ,coats1 ,ms4 ,ayotte1 & ,mr4 ,kirk7
 introduc$ ! foll[+ bill2 :i* 0 read !  
fir/ "t  ,m>* #aj1 #bjad,read ! second  
"t & plac$ on ! cal5d>  ,a ,,bill  ,to  
provide = ! ext5sion ( c]ta9 unemploym5t
 b5efits1 & = o!r purposes4  #a4 ,%ort  
title2 table ( cont5ts  7a7 ,%ort title 
,?is ,act may be cit$ z ! ,responsible  
,unemploym5t ,comp5sation ,ext5sion ,act
 ( #bjad4  7b7 ,table ( cont5ts ,! table
 ( cont5ts ( ?is ,act is z foll[s3 ,sec4
 #a4 ,%ort title2 table ( cont5ts4 ,sec4
 #b4 ,ext5sion ( em]g5cy unemploym5t    
comp5sation program4 ,sec4 #c4 ,tempor>y
 ext5sion ( ext5d$ b5efit provisions4   
,sec4 #d4 ,ext5sion ( fund+ =           
reemploym5t s]vices & reemploym5t &     
eligibility assessm5t activities4 ,sec4 
#e4 ,additional ext5d$ unemploym5t      
b5efits "u ! ,railroad ,unemploym5t     

,insurance ,act4 ,sec4 #f4 ,flexibility 
= unemploym5t program agreem5ts4 ,sec4  
#g4 ,improvem5ts to ! em]g5cy           
unemploym5t comp5sation program4 ,sec4  
#h4 ,requirem5t t individuals receiv+   
em]g5cy unemploym5t comp5sation be      
actively engag$ 9 a sy/ematic & su/a9$  
ef=t to obta9 suitable "w4 ,sec4 #i4    
,end+ unemploym5t paym5ts to jobless    
millionaires & billionaires4 ,sec4 #aj4 
,consolidations ( relevant job tra9+    
programs & activities4 ,sec4 #aa4 ,fund+
 /abilization4 ,sec4 #ab4 ,r$uction 9   
b5efits bas$ on receipt ( unemploym5t   
comp5sation4 ,sec4 #ac4 ,ext5sion (     
cu/oms us] fees4  #b4 ,ext5sion (       
em]g5cy unemploym5t comp5sation program 
7a7 ,ext5sion ,section #djjg7;a77#b7 ( !
 ,supplem5tal ,appropriations ,act1     
#bjjh 7,public ,law #aaj-beb2 #bf       
,u4,s4,c4 #ccjd note7 is am5d$ by /rik+ 
,janu>y #a1 #bjad & ins]t+ ,june #a1    
#bjad4  7b7 ,fund+ ,section             
#djjd7;e77#a7 ( ! ,supplem5tal          
,appropriations ,act1 #bjjh 7,public    

,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7
 is am5d$-- 7#a7 9 subp>agraph 7,i71 by 
/rik+ & at ! end2  7#b7 9 subp>agraph   
7,j71 by ins]t+ & at ! end2 &  7#c7 by  
ins]t+ aft] subp>agraph 7,j7 ! foll[+3  
7,k7 ! am5dm5t made by section #b7;a7 ( 
! ,responsible ,unemploym5t ,comp5sation
 ,ext5sion ,act ( #bjad2  4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
! enactm5t ( ! ,am]ican ,taxpay] ,relief
 ,act ( #bjab 7,public ,law #aab-bdj74  
#c4 ,tempor>y ext5sion ( ext5d$ b5efit  
provisions  7a7 ,9 g5]al ,section #bjje 
( ! ,assi/ance = ,unemploy$ ,work]s &   
,/ruggl+ ,families ,act1 z conta9$ 9    
,public ,law #aaa-e 7#bf ,u4,s4,c4 #ccjd
 note71 is am5d$-- 7#a7 by /rik+        
,decemb] #ca1 #bjac ea* place x appe>s &
 ins]t+ ,may #ca1 #bjad2 &  7#b7 9      
subsection 7c71 by /rik+ ,june #cj1     
#bjad & ins]t+ ,novemb] #cj1 #bjad4  7b7
 ,ext5sion ( mat*+ = /ates ) no wait+   
week ,section #e ( ! ,unemploym5t       
,comp5sation ,ext5sion ,act ( #bjjh     

7,public ,law #aaj-ddi2 #bf ,u4,s4,c4   
#ccjd note7 is am5d$ by /rik+ ,june #cj1
 #bjad & ins]t+ ,novemb] #cj1 #bjad4    
7c7 ,ext5sion ( modification (          
indicators "u ! ext5d$ b5efit program   
,section #bjc ( ! ,f$]al-,/ate ,ext5d$  
,unemploym5t ,comp5sation ,act ( #aigj  
7#bf ,u4,s4,c4 #ccjd note7 is am5d$--   
7#a7 9 subsection 7d71 by /rik+ ,decemb]
 #ca1 #bjac & ins]t+ ,may #ca1 #bjad2 & 
7#b7 9 subsection 7f77#b71 by /rik+     
,decemb] #ca1 #bjac & ins]t+ ,may #ca1  
#bjad4  7d7 ,effective date ,! am5dm5ts 
made by ?is section %all take effect z  
if includ$ 9 ! enactm5t ( ! ,am]ican    
,taxpay] ,relief ,act ( #bjab 7,public  
,law #aab-bdj74  #d4 ,ext5sion ( fund+ =
 reemploym5t s]vices & reemploym5t &    
eligibility assessm5t activities  7a7 ,9
 g5]al ,section #djjd7;c77#b77;,a7 ( !  
,supplem5tal ,appropriations ,act1 #bjjh
 7,public ,law #aaj-beb2 #bf ,u4,s4,c4  
#ccjd note7 is am5d$ by /rik+ ?r\gh     
fiscal ye> #bjad & ins]t+ ?r\gh ! fir/  
five mon?s ( fiscal ye> #bjae4  7b7     

,effective date ,! am5dm5t made by ?is  
section %all take effect z if includ$ 9 
! enactm5t ( ! ,am]ican ,taxpay] ,relief
 ,act ( #bjab 7,public ,law #aab-bdj74  
#e4 ,additional ext5d$ unemploym5t      
b5efits "u ! ,railroad ,unemploym5t     
,insurance ,act  7a7 ,ext5sion ,section 
#b7;c77#b77;,d77iii7 ( ! ,railroad      
,unemploym5t ,insurance ,act 7#de       
,u4,s4,c4 #ceb7;c77#b77;,d77iii77 is    
am5d$-- 7#a7 by /rik+ ,june #cj1 #bjac &
 ins]t+ ,novemb] #cj1 #bjac2 &  7#b7 by 
/rik+ ,decemb] #ca1 #bjac & ins]t+ ,may 
#ca1 #bjad4  7b7 ,cl>ification on       
au?ority ,to use funds ,funds           
appropriat$ "u ei!r ! fir/ or second    
s5t5ce ( clause 7iv7 ( section          
#b7;c77#b77;,d7 ( ! ,railroad           
,unemploym5t ,insurance ,act %all be    
available to cov] ! co/ ( additional    
ext5d$ unemploym5t b5efits provid$ "u   
su* section #b7;c77#b77;,d7 by reason ( 
! am5dm5ts made by subsection 7a7 z well
 z to cov] ! co/ ( su* b5efits provid$  
"u su* section #b7;c77#b77;,d71 z 9     

effect on ! day be=e ! date ( enactm5t (
 ?is ,act4  7c7 ,fund+ = adm9i/ration   
,out ( any funds 9 ! ,treasury n o!rwise
 appropriat$1 !re are appropriat$ to !  
,railroad ,retirem5t ,bo>d #aje1jjj =   
adm9i/rative exp5ses associat$ ) !      
paym5t ( additional ext5d$ unemploym5t  
b5efits provid$ "u section              
#b7;c77#b77;,d7 ( ! ,railroad           
,unemploym5t ,insurance ,act by reason (
 ! am5dm5ts made by subsection 7a71 to  
rema9 available until exp5d$4  #f4      
,flexibility = unemploym5t program      
agreem5ts  7a7 ,flexibility  7#a7 ,9    
g5]al ,subsection 7g7 ( section #djja ( 
! ,supplem5tal ,appropriations ,act1    
#bjjh 7,public ,law #aaj-beb2 #bf       
,u4,s4,c4 #ccjd note7 %all n apply )    
respect to a ,/ate t has enact$ a law   
be=e ,decemb] #a1 #bjac1 t1 ^u tak+     
effect1 w\ld violate su* subsection4    
7#b7 ,effective date ,p>agraph 7#a7 is  
effective ) respect to weeks (          
unemploym5t beg9n+ on or aft] ,decemb]  
#bi1 #bjac4  7b7 ,p]mitt+ a subsequ5t   

agreem5t ,no?+ 9 title ,,iv ( !         
,supplem5tal ,appropriations ,act1 #bjjh
 7,public ,law #aaj-beb2 #bf ,u4,s4,c4  
#ccjd note7 %all preclude a ,/ate ^:    
agreem5t "u su* title 0 t]m9at$ f ent]+ 
into a subsequ5t agreem5t "u su* title  
on or aft] ! date ( ! enactm5t ( ?is    
,act if ! ,/ate1 tak+ into acc\nt !     
application ( subsection 7a71 w\ld      
o!rwise meet ! requirem5ts = an agreem5t
 "u su* title4  #g4 ,improvem5ts to !   
em]g5cy unemploym5t comp5sation program 
7a7 ,requirem5t t reemploym5t s]vices & 
reemploym5t & eligibility assessm5t     
activities include an assessm5t ( :y !  
individual is /ill unemploy$ & ! actions
 t ! individual mu/ und]take 9 ord] to  
improve _! employm5t prospects  7#a7 ,9 
g5]al ,section #djja7;i77#b77;,a77ii7 ( 
! ,supplem5tal ,appropriations ,act1    
#bjjh 7,public ,law #aaj-beb2 #bf       
,u4,s4,c4 #ccjd note7 is am5d$ by ins]t+
 & an assessm5t ( ! reasons :y !        
individual cont9ues to be unemploy$ & ! 
actions t ! individual mu/ und]take 9   

ord] to improve _! employm5t prospects  
7includ+ ?r\gh enrollm5t 9 a job retra9+
 program "u subsection 7k77#a7 if !     
,/ate has made ! election "u su*        
section7 be=e ! semicolon at ! end4     
7#b7 ,effective date ,! am5dm5t made by 
?is subsection %all apply on & aft] !   
date ( ! enactm5t ( ?is ,act4  7b7 ,/ate
 option to require t an individual      
p>ticipate 9 a job retra9+ program or   
p]=m community s]vice 9 ord] to be      
eligible to receive em]g5cy unemploym5t 
comp5sation  7#a7 ,9 g5]al ,section     
#djja ( ! ,supplem5tal ,appropriations  
,act1 #bjjh 7,public ,law #aaj-beb2 #bf 
,u4,s4,c4 #ccjd note7 is am5d$ by add+  
at ! end ! foll[+ new subsection3  7k7  
,/ate option to require t an individual 
p>ticipate 9 a job retra9+ program or   
p]=m community s]vice z a condition (   
receiv+ em]g5cy unemploym5t comp5sation 
7#a7 ,9 g5]al ,"u an agreem5t "u        
subsection 7a71 a ,/ate may elect to    
require an individual1 z a condition (  
eligibility = em]g5cy unemploym5t       

comp5sation = any week1 to meet ! foll[+
 = su* week3 7,a7 ,p>ticipate 9 a       
,/ate-approv$ job retra9+ program ,!    
individual is p>ticipat+ 9 a job retra9+
 program approv$ by ! ,/ate dur+ su*    
week4  7,b7 ,p]=m community s]vice if ! 
,/ate det]m9es t a job tra9+ program is 
n appropriate ,if ! ,/ate det]m9es t    
p>ticipation 9 a program "u subp>agraph 
7,a7 = su* week is n appropriate = !    
individual1 9 lieu ( su* p>ticipation ! 
individual p]=ms at lea/ #bj h\rs (     
community s]vice dur+ su* week4 ,=      
purposes ( ! prec$+ s5t5ce1 ! t]m       
community s]vice means unpaid s]vice by 
an individual to an organization        
describ$ 9 section #eja7;c77#c7 ( !     
,int]nal ,rev5ue ,code ( #aihf or to a  
,f$]al1 ,/ate1 or local ag5cy 7z p]mitt$
 9 accordance ) applicable ,f$]al1      
,/ate1 & local law74  7#b7 ,application 
,if ! ,/ate makes ! election "u p>agraph
 7#a7-- 7,a7 su* election %all apply )  
respect to all claimants = em]g5cy      
unemploym5t 9 ! ,/ate2 &  7,b7 ! s]vices

 & activities "u subsection 7i7 )       
respect to an individual1 includ+ !     
assessm5ts "u p>agraph 7#b77;,a77ii7 (  
su* subsection1 are requir$ to beg9     
prior to ! individual receiv+ em]g5cy   
unemploym5t comp5sation "u ?is title4   
7#c7 ,in=mation ,if ! ,/ate makes !     
election "u p>agraph 7#a71 an individual
 %all provide ! ,/ate ag5cy ) su*       
in=mation z ! ,/ate ag5cy may require to
 ensure ! individual is meet+ !         
requirem5t "u p>agraph 7#a7 = a week4  4
  7#b7 ,effective date ,! am5dm5t made  
by ?is subsection %all apply to weeks ( 
unemploym5t beg9n+ on or aft] ! date ( !
 enactm5t ( ?is ,act4  #h4 ,requirem5t t
 individuals receiv+ em]g5cy unemploym5t
 comp5sation be actively engag$ 9 a     
sy/ematic & su/a9$ ef=t to obta9        
suitable "w  7a7 ,9 g5]al ,subsection   
7h7 ( section #djja ( ! ,supplem5tal    
,appropriations ,act1 #bjjh 7,public    
,law #aaj-beb2 #bf ,u4,s4,c4 #ccjd note7
 is am5d$ to read z foll[s3  7h7        
,actively seek+ "w  7#a7 ,9 g5]al ,=    

purposes ( subsection 7b77#d71 paym5t ( 
em]g5cy unemploym5t comp5sation %all n  
be made to any individual = any week (  
unemploym5t-- 7,a7 dur+ :i* ! individual
 fails to accept any (f] ( suitable "w  
7z def9$ 9 p>agraph 7#c77 or fails to   
apply = any suitable "w to :i* !        
individual 0 ref]r$ by ! ,/ate ag5cy2 or
  7,b7 dur+ :i* ! individual fails to   
actively engage 9 seek+ "w1 unless su*  
individual is n actively engag$ 9 seek+ 
"w because su* individual is1 z det]m9$ 
9 accordance ) ,/ate law-- 7i7 be=e any 
c\rt ( ! ,unit$ ,/ates or any ,/ate     
pursuant to a lawfully issu$ summons to 
appe> = jury duty 7z su* t]m may be     
def9$ by ! ,secret>y72 or  7ii7         
hospitaliz$ = treatm5t ( an em]g5cy or a
 life-?reat5+ condition 7z su* t]m may  
be def9$ by ! ,secret>y71  if su*       
exemptions 9 clauses 7i7 & 7ii7 apply to
 recipi5ts ( regul> b5efits1 & ! ,/ate  
*ooses to apply su* exemptions =        
recipi5ts ( em]g5cy unemploym5t b5efits4
  7#b7 ,p]iod ( ineligibility ,if any   

individual is ineligible = em]g5cy      
unemploym5t comp5sation = any week by   
reason ( a failure describ$ 9           
subp>agraph 7,a7 or 7,b7 ( p>agraph     
7#a71 ! individual %all be ineligible to
 receive em]g5cy unemploym5t comp5sation
 = any week :i* beg9s dur+ a p]iod :i*--
 7,a7 beg9s ) ! week foll[+ ! week 9 :i*
 su* failure occurs2 &  7,b7 does n end 
until su* individual has be5 employ$    
dur+ at lea/ #d weeks :i* beg9 aft] su* 
failure & ! total ( ! remun]ation e>n$  
by ! individual = be+ s employ$ is n    
less ?an ! product ( #d multipli$ by !  
individual's av]age weekly b5efit am\nt 
= ! individual's b5efit ye>4  7#c7      
,suitable "w ,= purposes ( ?is          
subsection1 ! t]m suitable "w means1 )  
respect to any individual1 any "w :i* is
 )9 su* individual's capabilities1      
except t1 if ! individual furni%es      
evid5ce satisfactory to ! ,/ate ag5cy t 
su* individual's prospects = obta9+ "w 9
 8 cu/om>y occupation )9 a reasonably   
%ort p]iod are good1 ! det]m9ation (    

:e!r any "w is suitable "w ) respect to 
su* individual %all be made 9 accordance
 ) ! applicable ,/ate law4  7#d7        
,exception ,ext5d$ comp5sation %all n be
 d5i$ "u subp>agraph 7,a7 ( p>agraph    
7#a7 to any individual = any week by    
reason ( a failure to accept an (f] (1  
or apply =1 suitable "w-- 7,a7 if !     
gross av]age weekly remun]ation payable 
to su* individual = ! position does n   
exce$ ! sum (-- 7i7 ! individual's      
av]age weekly b5efit am\nt = 8 b5efit   
ye>1 plus  7ii7 ! am\nt 7if any7 (      
supplem5tal unemploym5t comp5sation     
b5efits 7z def9$ 9 section              
#eja7;c77#ag77;,d7 ( ! ,int]nal ,rev5ue 
,code ( #aihf7 payable to su* individual
 = su* week2  7,b7 if ! position 0 n    
(f]$ to su* individual 9 writ+ & 0 n    
li/$ ) ! ,/ate employm5t s]vice2  7,c7  
if su* failure w\ld n result 9 a d5ial (
 comp5sation "u ! provisions ( !        
applicable ,/ate law to ! ext5t t su*   
provisions are n inconsi/5t ) !         
provisions ( p>agraphs 7#c7 & 7#e72 or  

7,d7 if ! position pays wages less ?an !
 high] (-- 7i7 ! m9imum wage provid$ by 
section #f7;a77#a7 ( ! ,fair ,labor     
,/&>ds ,act ( #aich1 )\t reg>d to any   
exemption2 or  7ii7 any applicable ,/ate
 or local m9imum wage4  7#e7 ,actively  
engag$ 9 seek+ "w ,= purposes ( ?is     
subsection1 an individual %all be treat$
 z actively engag$ 9 seek+ "w dur+ any  
week if-- 7,a7 ! individual has engag$ 9
 a sy/ematic & su/a9$ ef=t to obta9 "w  
dur+ su* week1 &  7,b7 ! individual     
provides tangible evid5ce to ! ,/ate    
ag5cy t he has engag$ 9 su* an ef=t dur+
 su* week4  7#f7 ,ref]ral ,! ,/ate ag5cy
 %all provide = ref]r+ applicants =     
em]g5cy unemploym5t b5efits to any      
suitable "w to :i* p>agraph 7#d7 w\ld n 
apply4  4  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4  #i4 ,end+ unemploym5t paym5ts to 
jobless millionaires & billionaires  7a7
 ,prohibition ,not)/&+ any o!r provision
 ( law1 no ,f$]al funds may be us$ to   

make paym5ts ( unemploym5t comp5sation  
7includ+ su* comp5sation "u !           
,f$]al-,/ate ,ext5d$ ,comp5sation ,act (
 #aigj & ! em]g5cy unemploym5t          
comp5sation program "u title ,,iv ( !   
,supplem5tal ,appropriations ,act1      
#bjjh7 to an individual ^: adju/$ gross 
income 9 ! prec$+ ye> 0 equal to or     
great] ?an #a1jjj1jjj4  7b7 ,compliance 
,unemploym5t ,insurance applications    
%all include a =m or proc$ure = an      
individual applicant to c]tify !        
individual's adju/$ gross income 0 n    
equal to or great] ?an #a1jjj1jjj 9 !   
prec$+ ye>4  7c7 ,audits ,!             
c]tifications requir$ by subsection 7b7 
%all be auditable by ! ,u4,s4 ,dep>tm5t 
( ,labor or ! ,u4,s4 ,gov]nm5t          
,acc\ntability ,(fice4  7d7 ,/atus (    
applicants ,x is ! duty ( ! /ates to    
v]ify ! resid5cy1 employm5t1 legal1 &   
income /atus ( applicants = ,unemploym5t
 ,insurance & no ,f$]al funds may be    
exp5d$ = purposes ( det]m9+ an          
individual's eligibility "u ?is ,act4   

7e7 ,effective date ,! prohibition "u   
subsection 7a7 %all apply to weeks (    
unemploym5t beg9n+ on or aft] ! date ( !
 enactm5t ( ?is ,act4  #aj4             
,consolidations ( relevant job tra9+    
programs & activities  7a7 ,report ,!   
,secret>y ( ,labor1 9 coord9ation ) !   
,director ( ! ,(fice ( ,managem5t &     
,budget1 %all prep>e a report on !      
consolidations ( ,f$]al job tra9+       
programs & activities det]m9$ to be     
unnecess>ily duplicative 7ref]r$ to 9   
?is section z relevant job tra9+        
programs & activities74 ,su* report     
%all-- 7#a7 describe all ,f$]al job     
tra9+ programs & activities2  7#b7      
propose consolidations ( ! relevant job 
tra9+ programs & activities2  7#c7      
provide a ju/ification = ^? ,f$]al job  
tra9+ programs & activities n includ$ 9 
su* consolidations2 &  7#d7 e/abli% a   
plan to provide = su* consolidations1   
includ+ recomm5dations = necess>y       
legislation4  7b7 ,submission ,n lat]   
?an #c mon?s aft] ! date ( enactm5t (   

?is ,act1 ! ,secret>y ( ,labor %all     
submit ! report to ! appropriate        
committees ( ,congress4  #aa4 ,fund+    
/abilization  7a7 ,fund+ /abilization "u
 ! ,int]nal ,rev5ue ,code ,! table 9    
subclause 7,,ii7 ( section              
#dcj7;h77#b77;,c77iv7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3 ,if ! cal5d> ye> is3,!         
applicable m9imum p]c5tage is3,!        
applicable maximum p]c5tage is3#bjab1   
#bjac1 #bjad1 #bjae1 #bjaf1 or          
#bjagijaajbjahheaaebjaihjabjbjbjgeabe;,a
ft] #bjbjgjacj 4  7b7 ,fund+            
/abilization "u ,,erisa  7#a7 ,9 g5]al  
,! table 9 subclause 7,,ii7 ( section   
#cjc7;h77#b77;,c77iv7 ( ! ,employee     
,retirem5t ,income ,security ,act (     
#aigd is am5d$ to read z foll[s3 ,if !  
cal5d> ye> is3,! applicable m9imum      
p]c5tage is3,! applicable maximum       
p]c5tage is3#bjab1 #bjac1 #bjad1 #bjae1 
#bjaf1 or                               
#bjagijaajbjahheaaebjaihjabjbjbjgeabe;,a
ft] #bjbjgjacj 4  7#b7 ,con=m+ am5dm5t  

7,a7 ,9 g5]al ,clause 7ii7 ( section    
#aja7;f77#b77;,d7 ( su* ,act is am5d$ by
 /rik+ #bjae & ins]t+ #bjbj4  7,b7      
,/atem5ts ,! ,secret>y ( ,labor %all    
modify ! /atem5ts requir$ "u subclauses 
7,i7 & 7,,ii7 ( section                 
#aja7;f77#b77;,d77i7 ( su* ,act to con=m
 to ! am5dm5ts made by ?is section4  7c7
 ,/abilization n to apply = purposes (  
c]ta9 accel]at$ b5efit di/ribution rules
  7#a7 ,int]nal ,rev5ue ,code ( #aihf ,!
 second s5t5ce ( p>agraph 7#b7 ( section
 #dcf7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ ( su* plan &    
ins]t+ ( su* plan 7det]m9$ by n tak+    
into acc\nt any adju/m5t ( segm5t rates 
"u section #dcj7;h77#b77;,c77iv774  7#b7
 ,employee ,retirem5t ,income ,security 
,act ( #aigd ,! second s5t5ce (         
subp>agraph 7,b7 ( section #bjf7;g77#c7 
( ! ,employee ,retirem5t ,income        
,security ,act ( #aigd 7#bi ,u4,s4,c4   
#ajef7;g77#c77;,b77 is am5d$ by /rik+ ( 
su* plan & ins]t+ ( su* plan 7det]m9$ by
 n tak+ into acc\nt any adju/m5t (      

segm5t rates "u section                 
#cjc7;h77#b77;,c77iv774  7#c7 ,effective
 date  7,a7 ,9 g5]al ,except z provid$ 9
 subp>agraph 7,b71 ! am5dm5ts made by   
?is subsection %all apply to plan ye>s  
beg9n+ aft] ,decemb] #ca1 #bjad4  7,b7  
,collectively b>ga9$ plans ,9 ! case ( a
 plan ma9ta9$ pursuant to #a or m       
collective b>ga9+ agreem5ts1 ! am5dm5ts 
made by ?is subsection %all apply to    
plan ye>s beg9n+ aft] ,decemb] #ca1     
#bjae4  7#d7 ,provisions relat+ to plan 
am5dm5ts  7,a7 ,9 g5]al ,if ?is p>agraph
 applies to any am5dm5t to any plan or  
annuity contract1 su* plan or contract  
%all be treat$ z be+ op]at$ 9 accordance
 ) ! t]ms ( ! plan dur+ ! p]iod describ$
 9 subp>agraph 7,b77ii74  7,b7 ,am5dm5ts
 to :i* p>agraph applies  7i7 ,9 g5]al  
,?is p>agraph %all apply to any am5dm5t 
to any plan or annuity contract :i* is  
made-- 7,i7 pursuant to ! am5dm5ts made 
by ?is subsection1 or pursuant to any   
regulation issu$ by ! ,secret>y ( !     
,treasury or ! ,secret>y ( ,labor "u any

 provision z s am5d$1 &  7,,ii7 on or   
be=e ! la/ day ( ! fir/ plan ye> beg9n+ 
on or aft] ,janu>y #a1 #bjaf1 or su*    
lat] date z ! ,secret>y ( ! ,treasury   
may prescribe4  7ii7 ,conditions ,?is   
subsection %all n apply to any am5dm5t  
unless1 dur+ ! p]iod-- 7,i7 beg9n+ on ! 
date t ! am5dm5ts made by ?is subsection
 or ! regulation describ$ 9 clause      
7i77,i7 takes effect 7or 9 ! case ( a   
plan or contract am5dm5t n requir$ by   
su* am5dm5ts or su* regulation1 !       
effective date specifi$ by ! plan71 &   
7,,ii7 end+ on ! date describ$ 9 clause 
7i77,,ii7 7or1 if e>li]1 ! date ! plan  
or contract am5dm5t is adopt$71  ! plan 
or contract is op]at$ z if su* plan or  
contract am5dm5t 7 9 effect1 & su* plan 
or contract am5dm5t applies             
retroactively = su* p]iod4  7,c7        
,anti-cutback relief ,a plan %all n be  
treat$ z fail+ to meet ! requirem5ts (  
section #bjd7;g7 ( ! ,employee          
,retirem5t ,income ,security ,act (     
#aigd & section #daa7;d77#f7 ( !        

,int]nal ,rev5ue ,code ( #aihf solely by
 reason ( a plan am5dm5t to :i* ?is     
p>agraph applies4  7d7 ,modification (  
fund+ t>get det]m9ation p]iods  7#a7    
,int]nal ,rev5ue ,code ( #aihf ,clause  
7i7 ( section #dcj7;h77#b77;,b7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! fir/ day ( ! plan ye> &      
ins]t+ ! valuation date = ! plan ye>4   
7#b7 ,employee ,retirem5t ,income       
,security ,act ( #aigd ,clause 7i7 (    
section #cjc7;h77#b77;,b7 ( ! ,employee 
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4                    
#ajhc7;h77#b77;,b77i77 is am5d$ by /rik+
 ! fir/ day ( ! plan ye> & ins]t+ !     
valuation date = ! plan ye>4  7e7       
,effective date  7#a7 ,9 g5]al ,!       
am5dm5ts made by subsections 7a71 7b71 &
 7d7 %all apply ) respect to plan ye>s  
beg9n+ aft] ,decemb] #ca1 #bjab4  7#b7  
,elections ,a plan sponsor may elect n  
to h ! am5dm5ts made by subsections 7a71
 7b71 & 7d7 apply to any plan ye> beg9n+
 be=e ,janu>y #a1 #bjad1 ei!r 7z        

specifi$ 9 ! election7-- 7,a7 = all     
purposes = :i* su* am5dm5ts apply1 or   
7,b7 solely = purposes ( det]m9+ !      
adju/$ fund+ t>get atta9m5t p]c5tage "u 
sections #dcf ( ! ,int]nal ,rev5ue ,code
 ( #aihf & #bjf7;g7 ( ! ,employee       
,retirem5t ,income ,security ,act (     
#aigd = su* plan ye>4  ,a plan %all n be
 treat$ z fail+ to meet ! requirem5ts ( 
section #bjd7;g7 ( su* ,act & section   
#daa7;d77#f7 ( su* ,code solely by      
reason ( an election "u ?is p>agraph4   
#ab4 ,r$uction 9 b5efits bas$ on receipt
 ( unemploym5t comp5sation  7a7 ,9 g5]al
 ,title ,,ii ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #dja et seq47 is am5d$ by
 ins]t+ aft] section #bbd ! foll[+ new  
section3  #bbd;,a ,r$uction 9 b5efits   
bas$ on receipt ( unemploym5t           
comp5sation  7a7 7#a7 ,if = any mon?    
prior to ! mon? 9 :i* an individual     
atta9s retirem5t age 7z def9$ 9 section 
#baf7l77#a77-- 7,a7 su* individual is   
entitl$ to b5efits "u section #bbc1 &   
7,b7 su* individual is entitl$ = su*    

mon? to unemploym5t comp5sation1  !     
total ( ! individual's b5efits "u       
section #bbc = su* mon? & ( any b5efits 
"u section #bjb = su* mon? bas$ on !    
individual's wages & self-employm5t     
income %all be r$uc$ 7b n bel[ z]o7 by !
 total am\nt ( unemploym5t comp5sation  
receiv$ by su* individual = su* mon?4   
7#b7 ,! r$uction ( b5efits "u p>agraph  
7#a7 %all also apply to any pa/-due     
b5efits "u section #bbc = any mon? 9 :i*
 ! individual 0 entitl$ to-- 7,a7       
b5efits "u su* section1 &  7,b7         
unemploym5t comp5sation4  7#c7 ,!       
r$uction ( b5efits "u p>agraph 7#a7 %all
 n apply to any b5efits "u section #bbc 
= any mon?1 or any b5efits "u section   
#bjb = su* mon? bas$ on ! individual's  
wages & self-employm5t income = su*     
mon?1 if ! individual is entitl$ = su*  
mon? to unemploym5t comp5sation foll[+ a
 p]iod ( trial "w 7z describ$ 9 section 
#bbb7;c77#a71 p>ticipation 9 ! ,ticket  
to ,"w & ,self-,suffici5cy ,program     
e/abli%$ "u section #aadh1 or           

p>ticipation 9 any o!r program t is     
design$ to enc\rage an individual       
entitl$ to b5efits "u section #bbc or   
#bjb to "w4  7b7 ,if any unemploym5t    
comp5sation is payable to an individual 
on o!r ?an a mon?ly basis 7includ+ a    
b5efit payable z a lump sum to ! ext5t t
 x is a commutation (1 or a sub/itute =1
 su* p]iodic comp5sation71 ! r$uction "u
 ?is section %all be made at su* "t or  
times & 9 su* am\nts z ! ,commission] ( 
,social ,security 7ref]r$ to 9 ?is      
section z ! ,commission]7 det]m9es w    
approximate z ne>ly z practicable !     
r$uction prescrib$ by subsection 7a74   
7c7 ,r$uction ( b5efits "u ?is section  
%all be made aft] any applicable        
r$uctions "u section #bjc7;a7 & section 
#bbd1 b be=e any o!r applicable         
d$uctions "u section #bjc4  7d7 7#a7    
,subject to p>agraph 7#b71 if !         
,commission] det]m9es t an individual   
may be eligible = unemploym5t           
comp5sation :i* w\ld give rise to a     
r$uction ( b5efits "u ?is section1 !    

,commission] may require1 z a condition 
( c]tification = paym5t ( any b5efits "u
 section #bbc to any individual = any   
mon? & ( any b5efits "u section #bjb =  
su* mon? bas$ on su* individual's wages 
& self-employm5t income1 t su*          
individual c]tify-- 7,a7 :e!r !         
individual has fil$ or int5ds to file   
any claim = unemploym5t comp5sation1 &  
7,b7 if ! individual has fil$ a claim1  
:e!r !re has be5 a decision on su*      
claim4  7#b7 ,= purposes ( p>agraph     
7#a71 ! ,commission] may1 9 ! abs5ce (  
evid5ce to ! contr>y1 rely ^u a         
c]tification by ! individual t !        
individual has n fil$ & does n int5d to 
file su* a claim1 or t ! individual has 
s fil$ & no f9al decision !reon has be5 
made1 9 c]tify+ b5efits = paym5t        
pursuant to section #bje7;i74  7e7      
,:5ev] a r$uction 9 total b5efits bas$  
on an individual's wages &              
self-employm5t income is made "u ?is    
section = any mon?1 ea* b5efit1 except !
 disability insurance b5efit1 %all fir/ 

be proportionately decreas$1 & any      
excess ( su* r$uction ov] ! sum ( all   
su* b5efits o!r ?an ! disability        
insurance b5efit %all !n be appli$ to   
su* disability insurance b5efit4  7f7   
7#a7 ,not)/&+ any o!r provision ( law1 !
 head ( any ,f$]al ag5cy %all provide   
su* in=mation )9 its possession z !     
,commission] may require = purposes (   
mak+ a timely det]m9ation ( ! am\nt ( ! 
r$uction1 if any1 requir$ by ?is section
 9 b5efits payable "u ?is title1 or     
v]ify+ o!r in=mation necess>y 9 c>ry+   
out ! provisions ( ?is section4  7#b7 ,!
 ,commission] is au?oriz$ to ent] into  
agreem5ts ) ,/ates1 political           
subdivisions1 & o!r organizations t     
adm9i/] unemploym5t comp5sation1 9 ord] 
to obta9 su* in=mation z ! ,commission] 
may require to c>ry out ! provisions (  
?is section4  7g7 ,= purposes ( ?is     
section1 ! t]m unemploym5t comp5sation  
has ! mean+ giv5 t t]m 9 section #he7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf1 & !
 total am\nt ( unemploym5t comp5sation  

to :i* an individual is entitl$ %all be 
det]m9$ prior to any applicable r$uction
 "u ,/ate law bas$ on ! receipt (       
b5efits "u section #bjb or #bbc4  4  7b7
 ,con=m+ am5dm5t ,section #bbd7;a7 ( !  
,social ,security ,act 7#db ,u4,s4,c4   
#dbd;a7a77 is am5d$1 9 ! matt] prec$+   
p>agraph 7#a71 by /rik+ ! age ( #fe &   
ins]t+ retirem5t age 7z def9$ 9 section 
#baf7l77#a774  7c7 ,effective date ,!   
am5dm5ts made by subsections 7a7 & 7b7  
%all apply to b5efits payable = mon?s   
beg9n+ on or aft] ! date t is #ab mon?s 
aft] ! date ( enactm5t ( ?is section4   
#ac4 ,ext5sion ( cu/oms us] fees        
,section #acjca7;j77#c7 ( ! ,consolidat$
 ,omnibus ,budget ,reconciliation ,act (
 #aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77 is  
am5d$-- 7#a7 9 subp>agraph 7,a71 by     
/rik+ ,septemb] #cj1 #bjbc & ins]t+     
,septemb] #cj1 #bjbd2 &  7#b7 9         
subp>agraph 7,b77i71 by /rik+ ,septemb] 
#cj1 #bjbc & ins]t+ ,septemb] #cj1      
#bjbd4  ,m>* #aj1 #bjad,read ! second "t
 & plac$ on ! cal5d>