,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #fga  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #f1 #bjai,mrs4    
,capito 7= h]self & ,mr4 ,portman7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,surface 
,m9+ ,control & ,reclamation ,act (     
#aigg to transf] c]ta9 funds to ! #aigd 
,unit$ ,m9e ,work]s ( ,am]ica ,p5sion   
,plan1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,m9]s   
,p5sion ,protection ,act4  #b4 ,transf]s
 to #aigd ,,umwa ,p5sion ,plan  7a7 ,9  
g5]al ,subsection 7i7 ( section #djb ( !
 ,surface ,m9+ ,control & ,reclamation  
,act ( #aigg 7#cj ,u4,s4,c4 #abcb7 is   
am5d$--  7#a7 9 p>agraph 7#c77;,a71 by  
/rik+ #dij1jjj1jjj & ins]t+             
#gej1jjj1jjj2  7#b7 by r$esignat+       
p>agraph 7#d7 z p>agraph 7#e72 &  7#c7  
by ins]t+ aft] p>agraph 7#c7 ! foll[+3  
7#d7 ,additional am\nts  7,a7           
,calculation ,if ! doll> limitation     
specifi$ 9 p>agraph 7#c77;,a7 exce$s !  

aggregate am\nt requir$ to be transf]r$ 
"u p>agraphs 7#a7 & 7#b7 = a fiscal ye>1
 ! ,secret>y ( ! ,treasury %all transf] 
an additional am\nt equal to ! diff]5ce 
betwe5 su* doll> limitation & su*       
aggregate am\nt to ! tru/ees ( ! #aigd  
,,umwa ,p5sion ,plan to pay b5efits     
requir$ "u t plan4  7,b7 ,cessation (   
transf]s ,! transf]s describ$ 9         
subp>agraph 7,a7 %all cease z ( ! fir/  
fiscal ye> beg9n+ aft] ! fir/ plan ye> =
 :i* ! fund$ p]c5tage 7z def9$ 9 section
 #dcb7;j77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf7 ( ! #aigd ,,umwa ,p5sion ,plan
 is at lea/ #ajj p]c5t4  7,c7           
,prohibition on b5efit increases1 etc   
,dur+ a fiscal ye> 9 :i* ! #aigd ,,umwa 
,p5sion ,plan is receiv+ transf]s "u    
subp>agraph 7,a71 no am5dm5t ( su* plan 
:i* increases ! liabilities ( ! plan by 
reason ( any increase 9 b5efits1 any    
*ange 9 ! accrual ( b5efits1 or any     
*ange 9 ! rate at :i* b5efits become    
non=feitable "u ! plan may be adopt$    
unless ! am5dm5t is requir$ z a         

condition ( qualification "u "p ,i (    
sub*apt] ,d ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf4  7,d7 ,critical  
/atus to be ma9ta9$ ,until su* "t z !   
#aigd ,,umwa ,p5sion ,plan ceases to be 
eligible = ! transf]s describ$ 9        
subp>agraph 7,a7--  7i7 ! ,plan %all be 
treat$ z if x 7 9 critical /atus =      
purposes ( sections #dab7;b77#c71       
#dcb7;e77#c71 & #diga7;g77#a77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf &        
sections #cjb7;b77#c7 & #cje7;e77#c7 ( !
 ,employee ,retirem5t ,income ,security 
,act2  7ii7 ! ,plan %all ma9ta9 & comply
 ) its rehabilitation plan "u section   
#dcb7;e7 ( su* ,code & section #cje7;e7 
( su* ,act1 includ+ any updates !reto2 &
  7iii7 ! provisions ( subsections 7c7 &
 7d7 ( section #dcb ( su* ,code &       
subsections 7c7 & 7d7 ( section #cje (  
su* ,act %all n apply4  7,e7 ,requirem5t
 to ma9ta9 contribution rate ,no transf]
 "u subp>agraph 7,a7 %all be made = a   
fiscal ye> unless ! p]sons t are        
obligat$ to contribute to ! #aigd ,,umwa

 ,p5sion ,plan z ( ! date ( ! transf]   
are obligat$ to make su* contributions  
at rates t are no less ?an ^? 9 effect  
on ! date :i* is #cj days be=e ! date ( 
enactm5t ( ! ,m9]s ,p5sion ,protection  
,act4  7,f7 ,enhanc$ annual report+  7i7
 ,9 g5]al ,n lat] ?an ! #ij? day ( ea*  
plan ye> beg9n+ aft] ! date ( enactm5t (
 ! ,m9]s ,p5sion ,protection ,act1 !    
tru/ees ( ! #aigd ,,umwa ,p5sion ,plan  
%all file ) ! ,secret>y ( ! ,treasury or
 ! ,secret>y's delegate & ! ,p5sion     
,b5efit ,gu>anty ,corporation a report  
7includ+ appropriate docum5tation &     
actu>ial c]tifications f ! plan actu>y1 
z requir$ by ! ,secret>y ( ! ,treasury  
or ! ,secret>y's delegate7 t conta9s--  
7,i7 :e!r ! plan is 9 endang]$ or       
critical /atus "u section #cje ( !      
,employee ,retirem5t ,income ,security  
,act ( #aigd & section #dcb ( ! ,int]nal
 ,rev5ue ,code ( #aihf z ( ! fir/ day ( 
su* plan ye>2  7,,ii7 ! fund$ p]c5tage  
7z def9$ 9 section #dcb7;j77#b7 ( su*   
,code7 z ( ! fir/ day ( su* plan ye>1 & 

! und]ly+ actu>ial value ( assets &     
liabilities tak5 into acc\nt 9 det]m9+  
su* p]c5tage2  7,,iii7 ! m>ket value ( !
 assets ( ! plan z ( ! la/ day ( ! plan 
ye> prec$+ su* plan ye>2  7,,iv7 ! total
 value ( all contributions made dur+ !  
plan ye> prec$+ su* plan ye>2  7,v7 !   
total value ( all b5efits paid dur+ !   
plan ye> prec$+ su* plan ye>2  7,,vi7   
ca% fl[ projections = su* plan ye> &    
ei!r ! #f or #aj succe$+ plan ye>s1 at !
 election ( ! tru/ees1 & ! assumptions  
reli$ ^u 9 mak+ su* projections2        
7,,vii7 fund+ /&>d acc\nt projections = 
su* plan ye> & ! #i succe$+ plan ye>s1 &
 ! assumptions reli$ ^u 9 mak+ su*      
projections2  7,,viii7 ! total value (  
all inve/m5t ga9s or losses dur+ ! plan 
ye> prec$+ su* plan ye>2  7,,ix7 any    
significant r$uction 9 ! numb] ( active 
p>ticipants dur+ ! plan ye> prec$+ su*  
plan ye>1 & ! reason = su* r$uction2    
7,x7 a li/ ( employ]s t )drew f ! plan 9
 ! plan ye> prec$+ su* plan ye>1 & !    
result+ r$uction 9 contributions2       

7,,xi7 a li/ ( employ]s t paid )drawal  
liability to ! plan dur+ ! plan ye>     
prec$+ su* plan ye> &1 = ea* employ]1 a 
total assessm5t ( ! )drawal liability   
paid1 ! annual paym5t am\nt1 & ! numb] (
 ye>s rema9+ 9 ! paym5t s*$ule ) respect
 to su* )drawal liability2  7,,xii7 any 
mat]ial *anges to b5efits1 accrual      
rates1 or contribution rates dur+ ! plan
 ye> prec$+ su* plan ye>2  7,,xiii7 any 
s*$ul$ b5efit increase or decrease 9 !  
plan ye> prec$+ su* plan ye> hav+ a     
mat]ial effect on liabilities ( ! plan2 
7,,xiv7 details reg>d+ any fund+        
improvem5t plan or rehabilitation plan &
 updates to su* plan2  7,,xv7 ! numb] ( 
p>ticipants & b5efici>ies dur+ ! plan   
ye> prec$+ su* plan ye> :o are active   
p>ticipants1 ! numb] ( p>ticipants &    
b5efici>ies 9 pay /atus1 & ! numb] (    
t]m9at$ ve/$ p>ticipants & b5efici>ies2 
7,,xvi7 ! in=mation conta9$ on ! mo/    
rec5t annual fund+ notice submitt$ by ! 
plan "u section #aja7;f7 ( ! ,employee  
,retirem5t ,income ,security ,act (     

#aigd2  7,,xvii7 ! in=mation conta9$ on 
! mo/ rec5t ,dep>tm5t ( ,labor ,=m #eejj
 ( ! plan2 &  7,,xviii7 copies ( ! plan 
docum5t & am5dm5ts1 o!r retirem5t b5efit
 or ancill>y b5efit plans relat+ to !   
plan & contribution obligations "u su*  
plans1 a breakd[n ( adm9i/rative exp5ses
 ( ! plan1 p>ticipant c5sus data &      
di/ribution ( b5efits1 ! mo/ rec5t      
actu>ial valuation report z ( ! plan    
ye>1 copies ( collective b>ga9+         
agreem5ts1 & f9ancial reports1 & su* o!r
 in=mation z ! ,secret>y ( ! ,treasury  
or ! ,secret>y's delegate1 9            
consultation ) ! ,secret>y ( ,labor & ! 
,director ( ! ,p5sion ,b5efit ,gu>anty  
,corporation1 may require4  7ii7        
,electronic submission ,! report requir$
 "u clause 7i7 %all be submitt$         
electronically4  7iii7 ,in=mation %>+ ,!
 ,secret>y ( ! ,treasury or !           
,secret>y's delegate %all %>e !         
in=mation 9 ! report "u clause 7i7 ) !  
,secret>y ( ,labor4  7iv7 ,p5alty ,any  
failure to file ! report requir$ "u     

clause 7i7 on or be=e ! date describ$ 9 
su* clause %all be treat$ z a failure to
 file a report requir$ to be fil$ "u    
section #fjeh7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf1 except t section         
#ffeb7;e7 ( su* ,code %all be appli$ )  
respect to any su* failure by sub/itut+ 
#ajj = #be4 ,! prec$+ s5t5ce %all n     
apply if ! ,secret>y ( ! ,treasury or ! 
,secret>y's delegate det]m9es t         
reasonable dilig5ce has be5 ex]cis$ by !
 tru/ees ( su* plan 9 attempt+ to timely
 file su* report4  7,g7 #aigd ,,umwa    
,p5sion ,plan def9$ ,= purposes ( ?is   
p>agraph1 ! t]m #aigd ,,umwa ,p5sion    
,plan has ! mean+ giv5 ! t]m 9 section  
#igja7;a77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 b )\t reg>d to ! limitation on
 p>ticipation to individuals :o retir$ 9
 #aigf & !reaft]4  4  7b7 ,effective    
dates  7#a7 ,9 g5]al ,! am5dm5ts made by
 ?is section %all apply to fiscal ye>s  
beg9n+ aft] ,septemb] #cj1 #bjaf4  7#b7 
,report+ requirem5ts ,section           
#djb7;i77#d77;,f7 ( ! ,surface ,m9+     

,control & ,reclamation ,act ( #aigg    
7#cj ,u4,s4,c4 #abcb7;i77#d77;,f771 z   
add$ by ?is section1 %all apply to plan 
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #c4 ,r$uction 9 m9imum age = 
all[able 9-s]vice di/ributions  7a7 ,9  
g5]al ,section #dja7;a77#cf7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ age #fb & ins]t+ age #ei4  7b7 
,application to gov]nm5tal section      
#deg7;b7 plans ,clause 7i7 ( section    
#deg7;d77#a77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+ 79 !   
case ( a plan ma9ta9$ by an employ]     
describ$ 9 subsection 7e77#a77;,a71 age 
#ei7 be=e ! comma at ! end4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to plan ye>s beg9n+  
aft] ,decemb] #ca1 #bjag4