[Congressional Bills 103th Congress] [From the U.S. Government Publishing Office] [H.R. 481 Introduced in House (IH)] 103d CONGRESS 1st Session H. R. 481 To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation in the case of multiemployer plans. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 6, 1993 Mr. Stark introduced the following bill; which was referred jointly to the Committees on Ways and Means and Education and Labor _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation in the case of multiemployer plans. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) paragraph (7) of section 412(c) of the Internal Revenue Code of 1986 (relating to full-funding limitation) is amended by adding at the end thereof the following new subparagraph: ``(E) Special rule for multiemployer plans.--Subparagraph (A)(i)(I) shall not apply to a multiemployer plan.'' (b) Paragraph (7) of section 302(c) of the Employee Retirement Income Security Act of 1974 is amended by adding at the end thereof the following new subparagraph: ``(E) Special rule for multiemployer plans.--Subparagraph (A)(i)(I) shall not apply to a multiemployer plan.'' (c) The amendments made by this section shall apply to years beginning after the date of the enactment of this Act. <all>