September 12, 2012 CONGRESSIONAL RECORD — SENATE S6273 

any employer may permissively disaggregate 

those entities that are not churches (as defined in section 403(b)(12)(B)) separately from 

those entities that are churches, even if such 

entities maintain separate church plans. 

‘‘(E) ANTI-ABUSE RULE.—For purposes of 

subparagraphs (A) and (B), the anti-abuse 

rule in Treasury Regulation section 1.414(c)– 

5(f) shall apply.’’. 

(2) EFFECTIVE DATE.—The amendments 

made by this subsection shall apply to taxable years beginning before, on, or after the 

date of the enactment of this Act. 

(b) APPLICATION OF CONTRIBUTION AND

FUNDING LIMITATIONS TO 403(b) GRANDFATHERED DEFINED BENEFIT PLANS.— 

(1) IN GENERAL.—Section 251(e)(5) of the 

Tax Equity and Fiscal Responsibility Act of 

1982 (Public Law 97–248), is amended— 

(A) by striking ‘‘403(b)(2)’’ and inserting 

‘‘403(b)’’, and 

(B) by inserting before the period at the 

end the following: ‘‘, and shall be subject to 

the applicable limitations of section 415(b) of 

such Code as if it were a defined benefit plan 

under section 401(a) of such Code and not the 

limitations of section 415(c) of such Code (relating to limitation for defined contribution 

plans).’’. 

(2) EFFECTIVE DATE.—The amendments 

made by this subsection shall apply as if included in the enactment of the Tax Equity 

and Fiscal Responsibility Act of 1982. 

(c) AUTOMATIC ENROLLMENT BY CHURCH

PLANS.— 

(1) IN GENERAL.—This subsection shall supersede any law of a State which would directly or indirectly prohibit or restrict the 

inclusion in any church plan (as defined in 

this subsection) of an automatic contribution arrangement. 

(2) DEFINITION OF AUTOMATIC CONTRIBUTION

ARRANGEMENT.—For purposes of this subsection, the term ‘‘automatic contribution 

arrangement’’ means an arrangement— 

(A) under which a participant may elect to 

have the plan sponsor make payments as 

contributions under the plan on behalf of the 

participant, or to the participant directly in 

cash, and 

(B) under which a participant is treated as 

having elected to have the plan sponsor 

make such contributions in an amount equal 

to a uniform percentage of compensation 

provided under the plan until the participant 

specifically elects not to have such contributions made (or specifically elects to have 

such contributions made at a different percentage). 

(3) NOTICE REQUIREMENTS.— 

(A) IN GENERAL.—The plan administrator of 

an automatic contribution arrangement 

shall, within a reasonable period before such 

plan year, provide to each participant to 

whom the arrangement applies for such plan 

year notice of the participant’s rights and 

obligations under the arrangement which— 

(i) is sufficiently accurate and comprehensive to apprise the participant of such rights 

and obligations, and 

(ii) is written in a manner calculated to be 

understood by the average participant to 

whom the arrangement applies. 

(B) ELECTION REQUIREMENTS.—A notice 

shall not be treated as meeting the requirements of subparagraph (A) with respect to a 

participant unless— 

(i) the notice includes an explanation of 

the participant’s right under the arrangement not to have elective contributions 

made on the participant’s behalf (or to elect 

to have such contributions made at a different percentage), 

(ii) the participant has a reasonable period 

of time, after receipt of the notice described 

in clause (i) and before the first elective contribution is made, to make such election, 

and 

(iii) the notice explains how contributions 

made under the arrangement will be invested 

in the absence of any investment election by 

the participant. 

(4) EFFECTIVE DATE.—This subsection shall 

take effect on the date of the enactment of 

this Act. 

(d) ALLOW CERTAIN PLAN TRANSFERS AND

MERGERS.— 

(1) IN GENERAL.—Section 414 of the Internal 

Revenue Code of 1986 is amended by adding 

at the end the following new subsection: 

‘‘(z) CERTAIN PLAN TRANSFERS AND MERGERS.— 

‘‘(1) IN GENERAL.—Under rules prescribed 

by the Secretary, except as provided in paragraph (2), no amount shall be includible in 

gross income by reason of— 

‘‘(A) a transfer of all or a portion of the account balance of a participant or beneficiary, whether or not vested, from a plan 

described in section 401(a) or an annuity contract described in section 403(b), which is a 

church plan described in subsection (e) to an 

annuity contract described in section 403(b), 

if such plan and annuity contract are both 

maintained by the same church or convention or association of churches, 

‘‘(B) a transfer of all or a portion of the account balance of a participant or beneficiary, whether or not vested, from an annuity contract described in section 403(b) to a 

plan described in section 401(a) or an annuity 

contract described in section 403(b), which is 

a church plan described in subsection (e), if 

such plan and annuity contract are both 

maintained by the same church or convention or association of churches, or 

‘‘(C) a merger of a plan described in section 

401(a), or an annuity contract described in 

section 403(b), which is a church plan described in subsection (e) with an annuity 

contract described in section 403(b), if such 

plan and annuity contract are both maintained by the same church or convention or 

association of churches. 

‘‘(2) LIMITATION.—Paragraph (1) shall not 

apply to a transfer or merger unless the participant’s or beneficiary’s benefit immediately after the transfer or merger is equal 

to or greater than the participant’s or beneficiary’s benefit immediately before the 

transfer or merger. 

‘‘(3) QUALIFICATION.—A plan or annuity 

contract shall not fail to be considered to be 

described in sections 401(a) or 403(b) merely 

because such plan or account engages in a 

transfer or merger described in this subsection. 

‘‘(4) DEFINITIONS.—For purposes of this subsection: 

‘‘(A) CHURCH.—The term ‘church’ includes 

an organization described in subparagraph 

(A) or (B)(ii) of subsection (e)(3). 

‘‘(B) ANNUITY CONTRACT.—The term ‘annuity contract’ includes a custodial account described in section 403(b)(7) and a retirement 

income account described in section 

403(b)(9).’’. 

(2) EFFECTIVE DATE.—The amendment 

made by this subsection shall apply to transfers or mergers occurring after the date of 

the enactment of this Act. 

(e) INVESTMENTS BY CHURCH PLANS IN COLLECTIVE TRUSTS.— 

(1) IN GENERAL.—In the case of— 

(A) a church plan (as defined in section 

414(e) of the Internal Revenue Code of 1986), 

including a plan described in section 401(a) of 

such Code and a retirement income account 

described in section 403(b)(9) of such Code, 

and 

(B) an organization described in section 

414(e)(3)(A) of such Code the principal purpose or function of which is the administration of such a plan or account, 

the assets of such plan, account, or organization (including any assets otherwise permitted to be commingled for investment purposes with the assets of such a plan, account, 

or organization) may be invested in a group 

trust otherwise described in Internal Revenue Service Revenue Ruling 81–100 (as modified by Internal Revenue Service Revenue 

Rulings 2004–67 and 2011–1), or any subsequent revenue ruling that supersedes or 

modifies such revenue ruling, without adversely affecting the tax status of the group 

trust, such plan, account, or organization, or 

any other plan or trust that invests in the 

group trust. 

(2) EFFECTIVE DATE.—This subsection shall 

apply to investments made after the date of 

the enactment of this Act. 

f 

SUBMITTED RESOLUTIONS 

SENATE RESOLUTION 551—COMMENDING THE 4 AMERICAN PUBLIC SERVANTS WHO DIED IN 

BENGHAZI, LIBYA, INCLUDING 

AMBASSADOR J. CHRISTOPHER 

STEVENS, FOR THEIR TIRELESS 

EFFORTS ON BEHALF OF THE 

AMERICAN PEOPLE AND CONDEMNING THE VIOLENT ATTACK 

ON THE UNITED STATES CONSULATE IN BENGHAZI 

Mr. LUGAR (for himself, Mr. KERRY, 

Mr. REID of Nevada, Mr. MCCONNELL, 

Mr. AKAKA, Mr. ALEXANDER, Ms. 

AYOTTE, Mr. BARRASSO, Mr. BAUCUS, 

Mr. BEGICH, Mr. BENNET, Mr. BINGAMAN, Mr. BLUMENTHAL, Mr. BLUNT, Mr. 

BOOZMAN, Mrs. BOXER, Mr. BROWN of 

Massachusetts, Mr. BROWN of Ohio, Mr. 

BURR, Ms CANTWELL, Mr. CARDIN, Mr. 

CARPER, Mr. CASEY, Mr. CHAMBLISS, 

Mr. COATS, Mr. COBURN, Mr. COCHRAN, 

Ms. COLLINS, Mr. CONRAD, Mr. COONS, 

Mr. CORKER, Mr. CORNYN, Mr. CRAPO, 

Mr. DEMINT, Mr. DURBIN, Mr. ENZI, 

Mrs. FEINSTEIN, Mr. FRANKEN, Mrs. 

GILLIBRAND, Mr. GRAHAM, Mr. GRASSLEY, Mrs. HAGAN, Mr. HARKIN, Mr. 

HATCH, Mr. HELLER, Mr. HOEVEN, Mrs. 

HUTCHISON, Mr. INHOFE, Mr. INOUYE, 

Mr. ISAKSON, Mr. JOHANNS, Mr. JOHNSON of Wisconsin, Mr. JOHNSON of 

South Dakota, Mr. KIRK, Ms. KLOBUCHAR, Mr. KOHL, Mr. KYL, Ms. LANDRIEU, Mr. LAUTENBERG, Mr. LEAHY, 

Mr. LEE, Mr. LEVIN, Mr. LIEBERMAN, 

Mr. MANCHIN, Mr. MCCAIN, Mrs. MCCASKILL, Mr. MENENDEZ, Mr. MERKLEY, Ms. 

MIKULSKI, Mr. MORAN, Ms. MURKOWSKI, 

Mrs. MURRAY, Mr. NELSON of Nebraska, 

Mr. NELSON of Florida, Mr. PAUL, Mr. 

PORTMAN, Mr. PRYOR, Mr. REED of 

Rhode Island, Mr. RISCH, Mr. ROBERTS, 

Mr. ROCKEFELLER, Mr. RUBIO, Mr. 

SANDERS, Mr. SCHUMER, Mr. SESSIONS, 

Mrs. SHAHEEN, Mr. SHELBY, Ms. SNOWE, 

Ms. STABENOW, Mr. TESTER, Mr. THUNE, 

Mr. TOOMEY, Mr. UDALL of Colorado, 

Mr. UDALL of New Mexico, Mr. VITTER, 

Mr. WARNER, Mr. WEBB, Mr. WHITEHOUSE, Mr. WICKER, and Mr. WYDEN) 

submitting the following resolution; 

which was considered and agreed to: 

S. RES. 551 

Whereas on September 11, 2012, 4 American 

public servants, including United States Ambassador to Libya, John Christopher Stevens, and Sean Smith, were killed in a reprehensible and vicious attack on the United 

States consulate in Benghazi, Libya; 

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S6274 CONGRESSIONAL RECORD — SENATE September 12, 2012 

Whereas Ambassador Stevens— 

(1) was a courageous and exemplary representative of the United States; 

(2) had spent 21 years in the Foreign Service; 

(3) was deeply passionate about representing the United States through his diplomatic service; and 

(4) was an ardent friend of the Libyan people; 

Whereas Ambassador Stevens served as 

Special Envoy to the Libyan Transitional 

National Council in Benghazi during the 2011 

Libyan revolution; 

Whereas Ambassador Stevens was a dear 

friend of the Senate, having served on the 

staff of the Committee on Foreign Relations 

of the Senate in 2006 and 2007 as a distinguished Pearson Fellow; 

Whereas Foreign Service Information Management Officer Sean Smith— 

(1) was a husband and a father of 2 children; 

(2) joined the Department of State 10 years 

ago; and 

(3) had served in the Foreign Service, before arriving in Benghazi, in Baghdad, Pretoria, Montreal, and The Hague; 

Whereas the 2 other individuals from Ambassador Stevens’ team who perished in the 

attack made great sacrifices and showed 

bravery in taking on a difficult post in 

Libya; 

Whereas the violence in Benghazi coincided with an attack on the United States 

Embassy in Cairo, Egypt, which was also 

swarmed by an angry mob of protesters on 

September 11, 2012; 

Whereas on a daily basis, United States 

diplomats, military personnel, and other 

public servants risk their lives to serve the 

American people; and 

Whereas throughout this Nation’s history, 

thousands of Americans have sacrificed their 

lives for the ideals of freedom, democracy, 

and partnership with nations and people 

around the globe. 

Now, therefore, be it 

Resolved, That the Senate— 

(1) recognizes the dedicated service and 

deep commitment of the 4 American public 

servants, including Ambassador John Christopher Stevens and Sean Smith, in assisting 

the Libyan people as they navigate the complex currents of democratic transition 

marked in this case by profound instability; 

(2) praises Ambassador Stevens, who represented the highest tradition of American 

public service, for his extraordinary record 

of dedication to the United States’ interests 

in some of the most difficult and dangerous 

posts around the globe; 

(3) sends its deepest condolences to the 

families of those American public servants 

killed in Benghazi; 

(4) commends the bravery of Foreign Service Officers, United States Armed Forces, 

and public servants serving in harm’s way 

around the globe and recognizes the deep 

sacrifices made by their families; and 

(5) condemns, in the strongest possible 

terms, the despicable attacks on American 

diplomats and public servants in Benghazi 

and calls for the perpetrators of such attacks 

to be brought to justice. 

f 

SENATE RESOLUTION 552—RECOGNIZING THE MONTH OF OCTOBER 

2012 AS ‘‘NATIONAL PRINCIPALS 

MONTH’’ 

Mr. FRANKEN (for himself, Mr. 

LUGAR, Mrs. MURRAY, Mr. WARNER, Mr. 

AKAKA, Mr. SANDERS, Mr. CARDIN, Mr. 

BEGICH, Mr. WEBB, and Mr. LEVIN) submitted the following resolution; which 

was considered and agreed to: 

S. RES. 552 

Whereas the National Association of Secondary School Principals and the National 

Association of Elementary School Principals 

have declared the month of October 2012 to 

be ‘‘National Principals Month’’; 

Whereas principals are educational visionaries, instructional and assessment leaders, 

disciplinarians, community builders, budget 

analysts, facilities managers, and administrators of legal and contractual obligations; 

Whereas principals work collaboratively 

with teachers and parents to develop and implement a clear mission, high curriculum 

standards, and performance goals; 

Whereas principals create school environments that facilitate great teaching and 

learning and continuous school improvement; 

Whereas the vision, actions, and dedication 

of principals provide the mobilizing force behind any school reform effort; and 

Whereas the celebration of National Principals Month would honor elementary 

school, middle school, and high school principals, and recognize the importance of principals in ensuring that every child has access 

to a high-quality education: Now, therefore, 

be it 

Resolved, That the Senate— 

(1) recognizes the month of October 2012 as 

‘‘National Principals Month’’; and 

(2) honors the contribution of principals in 

the elementary schools, middle schools, and 

high schools of the United States by supporting the goals and ideals of National 

Principals Month. 

f 

SENATE RESOLUTION 553—DESIGNATING SEPTEMBER 22, 2012, AS 

‘‘NATIONAL FALLS PREVENTION 

AWARENESS DAY’’ TO RAISE 

AWARENESS AND ENCOURAGE 

THE PREVENTION OF FALLS 

AMONG OLDER ADULTS 

Mr. KOHL (for himself, Ms MIKULSKI, 

Ms. COLLINS, Mr. ENZI, Mr. SANDERS, 

Mr. BLUMENTHAL, and Mr. CASEY) submitted the following resolution; which 

was considered and agreed to: 

S. RES. 553 

Whereas older adults, 65 years of age and 

older, are the fastest-growing segment of the 

population in the United States, and the 

number of older adults in the United States 

will increase from 35,000,000 in 2000 to 

72,100,000 in 2030; 

Whereas 1 out of 3 older adults in the 

United States falls each year; 

Whereas falls are the leading cause of injury, death, and hospital admissions for 

traumatic injuries among older adults; 

Whereas, in 2010, approximately 2,300,000 

older adults were treated in hospital emergency departments for fall-related injuries, 

and more than 650,000 were subsequently hospitalized; 

Whereas, according to the Centers for Disease Control and Prevention, in 2008, more 

than 20,000 older adults died from injuries related to unintentional falls; 

Whereas, according to the Centers for Disease Control and Prevention, the total cost 

of fall-related injuries for older adults is 

$80,900,000,000, including more than 

$28,300,000,000 in direct medical costs; 

Whereas the Centers for Disease Control 

and Prevention estimate that if the rate of 

increase in falls is not slowed, the annual 

cost under the Medicare program will reach 

$59,600,000,000 by 2020; and 

Whereas evidence-based programs show 

promise in reducing falls and facilitating 

cost-effective interventions, such as comprehensive clinical assessments, exercise 

programs to improve balance and health, 

management of medications, correction of 

vision, and reduction of home hazards: Now, 

therefore, be it 

Resolved, That the Senate— 

(1) designates September 22, 2012, as ‘‘National Falls Prevention Awareness Day’’; 

(2) commends the Falls Free Coalition and 

the falls prevention coalitions in 43 States 

and the District of Columbia for their efforts 

to work together to increase education and 

awareness about the prevention of falls 

among older adults; 

(3) encourages businesses, individuals, Federal, State, and local governments, the public health community, and health care providers to work together to promote the 

awareness of falls in an effort to reduce the 

incidence of falls among older adults in the 

United States; 

(4) urges the Centers for Disease Control 

and Prevention to continue developing and 

evaluating strategies to prevent falls among 

older adults that will translate into effective 

fall prevention interventions, including community-based programs; 

(5) encourages State health departments, 

which provide significant leadership in reducing injuries and injury-related health 

care costs by collaborating with colleagues 

and a variety of organizations and individuals, to reduce falls among older adults; and 

(6) recognizes proven, cost-effective falls 

prevention programs and policies and encourages experts in the field to share their 

best practices so that their success can be 

replicated by others. 

f 

AMENDMENTS SUBMITTED AND 

PROPOSED 

SA 2790. Mr. BLUMENTHAL (for himself, 

Ms. SNOWE, and Mr. BEGICH) submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, to require the Secretary of 

Veterans Affairs to establish a veterans jobs 

corps, and for other purposes; which was ordered to lie on the table. 

SA 2791. Mr. BLUMENTHAL submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, supra; which was ordered 

to lie on the table. 

SA 2792. Mr. BLUMENTHAL submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, supra; which was ordered 

to lie on the table. 

SA 2793. Mr. BLUMENTHAL submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, supra; which was ordered 

to lie on the table. 

SA 2794. Mr. BLUMENTHAL submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, supra; which was ordered 

to lie on the table. 

SA 2795. Mr. DEMINT submitted an amendment intended to be proposed by him to the 

bill S. 3457, supra; which was ordered to lie 

on the table. 

SA 2796. Mr. HATCH (for himself and Mr. 

BROWN of Massachusetts) submitted an 

amendment intended to be proposed by him 

to the bill S. 3457, supra; which was ordered 

to lie on the table. 

SA 2797. Mr. CARPER submitted an amendment intended to be proposed by him to the 

bill S. 3457, supra; which was ordered to lie 

on the table. 

SA 2798. Mr. CARDIN submitted an amendment intended to be proposed by him to the 

bill S. 3457, supra; which was ordered to lie 

on the table. 

SA 2799. Ms. SNOWE (for herself, Ms. LANDRIEU, Mr. COBURN, and Mr. KERRY) submitted an amendment intended to be proposed by her to the bill S. 3457, supra; which 

was ordered to lie on the table. 

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