# Worker, Retiree, and Employer Recovery Act of 2008

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An Act To make technical corrections related to the Pension Protection Act of 2006, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

### SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title-
       This Act may be cited as the ``Worker, Retiree, and Employer Recovery Act of 2008´´.
    (b) Table of Contents-
       The table of contents for this Act is as follows:
          Sec. 1. Short title; table of contents.
          TITLE I—TECHNICAL CORRECTIONS RELATED TO THE PENSION PROTECTION ACT OF 2006
             Sec. 100. References in title.
             Subtitle A—Technical Corrections Related to the Pension Protection Act of 2006
                Sec. 101. Amendments related to Title I.
                Sec. 102. Amendments related to title II.
                Sec. 103. Amendments related to title III.
                Sec. 104. Amendments related to title IV.
                Sec. 105. Amendments related to title V.
                Sec. 106. Amendments related to title VI.
                Sec. 107. Amendments related to title VII.
                Sec. 108. Amendments related to title VIII.
                Sec. 109. Amendments related to title IX.
                Sec. 110. Amendments related to title X.
                Sec. 111. Amendments related to title XI.
                Sec. 112. Effective date.
             Subtitle B—Other Provisions
                Sec. 121. Amendments Related to Sections 102 and 112 of the Pension Protection Act of 2006.
                Sec. 122. Modification of interest rate assumption required with respect to certain small employer plans.
                Sec. 123. Determination of market rate of return for governmental plans.
                Sec. 124. Treatment of certain reimbursements from governmental plans for medical care.
                Sec. 125. Rollover of amounts received in airline carrier bankruptcy to Roth IRAs.
                Sec. 126. Determination of asset value for special airline funding rules.
                Sec. 127. Modification of penalty for failure to file partnership returns.
                Sec. 128. Modification of penalty for failure to file S corporation returns.
          TITLE II—PENSION PROVISIONS RELATING TO ECONOMIC CRISIS
             Sec. 201. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts.
             Sec. 202. Transition rule clarification.
             Sec. 203. Temporary modification of application of limitation on benefit accruals.
             Sec. 204. Temporary delay of designation of multiemployer plans as in endangered or critical status.
             Sec. 205. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2008 or 2009.
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