‘‘(C) SEPARATE MORTALITY TABLES FOR 
THE
DISABLED.—Notwithstanding 
subpara-
graph (B)— 
‘‘(i) IN
GENERAL.—In the case of 
plan years beginning after December 31, 
1995, the Secretary of the Treasury shall 
establish mortality tables which may be 
used (in lieu of the tables under subpara-
graph (B)) to determine current liability 
under this subsection for individuals who 
are entitled to benefits under the plan on 
account of disability. The Secretary of the 
Treasury shall establish separate tables for 
individuals whose disabilities occur in plan 
years beginning before January 1, 1995, 
and for individuals whose disabilities occur 
in plan years beginning on or after such 
date. 
‘‘(ii) SPECIAL RULE FOR DISABILITIES 
OCCURRING AFTER 1994.—In the case of 
disabilities occurring in plan years begin-
ning after December 31, 1994, the tables 
under clause (i) shall apply only with re-
spect to individuals described in such sub-
clause who are disabled within the meaning
of title II of the Social Security Act and 
the regulations thereunder. 
‘‘(4) CERTAIN SERVICE DISREGARDED.— 
‘‘(A) IN GENERAL.—In the case of a par-
ticipant to whom this paragraph applies, only 
the applicable percentage of the years of service 
before such individual became a participant 
shall be taken into account in computing the 
current liability of the plan. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of this subparagraph, the applicable 
percentage shall be determined as follows: 
‘‘If the years of participation 
are: 
The applicable percentage 
is: 
1 ....................................................................
2 ....................................................................
3 ....................................................................
4 ....................................................................
5 or more ......................................................
100. 
‘‘(C) PARTICIPANTS TO WHOM PARAGRAPH 
APPLIES.—This subparagraph shall apply to 
any participant who, at the time of becoming a 
participant— 
‘‘(i) has not accrued any other benefit 
under any defined benefit plan (whether or 
not terminated) maintained by the em-
ployer or a member of the same controlled 
group of which the employer is a member,
‘‘(ii) who first becomes a participant 
under the plan in a plan year beginning 
after December 31, 1987, and 
‘‘(iii) has years of service greater than 
the minimum years of service necessary for 
eligibility to participate in the plan. 
‘‘(D) ELECTION.—An employer may elect 
not to have this subparagraph apply. Such an 
election, once made, may be revoked only with 
the consent of the Secretary of the Treasury. 
‘‘(i) FUNDED CURRENT LIABILITY PERCENTAGE.— 
For purposes of this section, the term ‘funded current li-
ability percentage’ means, with respect to any plan year, 
the percentage which— 
‘‘(1) the value of the plan’s assets determined 
under subsection (c)(2), is of 
‘‘(2) the current liability under the plan. 
‘‘(j) FUNDING
RESTORATION
STATUS.—Notwith-
standing any other provisions of this section— 
‘‘(1) NORMAL COST PAYMENT.— 
‘‘(A) IN
GENERAL.—In the case of a 
CSEC plan that is in funding restoration status 
for a plan year, for purposes of section 302, the 
term ‘accumulated funding deficiency’ means, 
for such plan year, the greater of—
‘‘(i) the amount described in sub-
section (a), or 
‘‘(ii) the excess of the normal cost of 
the plan for the plan year over the amount 
actually contributed to or under the plan 
for the plan year. 
‘‘(B) NORMAL
COST.—In the case of a 
CSEC plan that uses a spread gain funding 
method, for purposes of this subsection, the 
term ‘normal cost’ means normal cost as deter-
mined under the entry age normal funding 
method. 
‘‘(2) PLAN
AMENDMENTS.—In the case of a 
CSEC plan that is in funding restoration status for 
a plan year, no amendment to such plan may take 
effect during such plan year if such amendment has 
the effect of increasing liabilities of the plan by 
means of increases in benefits, establishment of new 
benefits, changing the rate of benefit accrual, or 
changing the rate at which benefits become non-
forfeitable. This paragraph shall not apply to any 
plan amendment that is required to comply with any 
applicable law. This paragraph shall cease to apply 
with respect to any plan year, effective as of the 
first day of the plan year (or if later, the effective
date of the amendment) upon payment by the plan 
sponsor of a contribution to the plan (in addition to 
any contribution required under this section without 
regard to this paragraph) in an amount equal to the 
increase in the funding liability of the plan attrib-
utable to the plan amendment. 
‘‘(3) FUNDING RESTORATION PLAN.—The spon-
sor of a CSEC plan shall establish a written funding 
restoration plan within 180 days of the receipt by 
the plan sponsor of a certification from the plan ac-
tuary that the plan is in funding restoration status 
for a plan year. Such funding restoration plan shall 
consist of actions that are calculated, based on rea-
sonably anticipated experience and reasonable actu-
arial assumptions, to increase the plan’s funded per-
centage to 100 percent over a period that is not 
longer than the greater of 7 years or the shortest 
amount of time practicable. Such funding restora-
tion plan shall take into account contributions re-
quired under this section (without regard to this 
paragraph). If a plan remains in funding restoration 
status for 2 or more years, such funding restoration 
plan shall be updated each year after the 1st such 
year within 180 days of receipt by the plan sponsor 
of a certification from the plan actuary that the plan