1503 
local government as a metropolitan city (as defined in sec-
tion 102 of the Housing and Community Development Act 
of 1974 (42 U.S.C. 5302)) with respect to grants under sec-
tion 106 of such Act (42 U.S.C. 5306). 
SEC. 241. Section 184(h)(1)(B) of the Housing and 
Community Development Act of 1992 (12 U.S.C. 1715z– 
13a(h)(1)(B)) is amended by inserting after the first sen-
tence the following: ‘‘Exhausting all reasonable possibilities 
of collection by the holder of the guarantee shall include a 
good faith consideration of loan modification as well as 
meeting standards for servicing loans in default, as deter-
mined by the Secretary.’’. 
This title may be cited as the ‘‘Department of Housing 
and Urban Development Appropriations Act, 2015’’. 
TITLE III 
RELATED AGENCIES 
ACCESS BOARD 
SALARIES AND EXPENSES 
For expenses necessary for the Access Board, as author-
ized by section 502 of the Rehabilitation Act of 1973, as 
amended, $7,548,000: Provided, That, notwithstanding any 
other provision of law, there may be credited to this appro-
priation funds received for publications and training ex-
penses.
1504 
FEDERAL MARITIME COMMISSION 
SALARIES AND EXPENSES 
For necessary expenses of the Federal Maritime Com-
mission as authorized by section 201(d) of the Merchant 
Marine Act, 1936, as amended (46 U.S.C. 307), including 
services as authorized by 5 U.S.C. 3109; hire of passenger 
motor vehicles as authorized by 31 U.S.C. 1343(b); and uni-
forms or allowances therefore, as authorized by 5 U.S.C. 
5901–5902, $25,660,000: Provided, That not to exceed 
$2,000 shall be available for official reception and represen-
tation expenses. 
NATIONAL RAILROAD PASSENGER CORPORATION 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Inspector Gen-
eral for the National Railroad Passenger Corporation to 
carry out the provisions of the Inspector General Act of 
1978, as amended, $23,999,000: Provided, That the Inspec-
tor General shall have all necessary authority, in carrying 
out the duties specified in the Inspector General Act, as 
amended (5 U.S.C. App. 3), to investigate allegations of 
fraud, including false statements to the government (18 
U.S.C. 1001), by any person or entity that is subject to 
regulation by the National Railroad Passenger Corpora-
tion: Provided further, That the Inspector General may
1505 
enter into contracts and other arrangements for audits, 
studies, analyses, and other services with public agencies 
and with private persons, subject to the applicable laws and 
regulations that govern the obtaining of such services within 
the National Railroad Passenger Corporation: Provided 
further, That the Inspector General may select, appoint, 
and employ such officers and employees as may be nec-
essary for carrying out the functions, powers, and duties 
of the Office of Inspector General, subject to the applicable 
laws and regulations that govern such selections, appoint-
ments, and employment within Amtrak: Provided further, 
That concurrent with the President’s budget request for fis-
cal year 2016, the Inspector General shall submit to the 
House and Senate Committees on Appropriations a budget 
request for fiscal year 2016 in similar format and substance 
to those submitted by executive agencies of the Federal Gov-
ernment. 
NATIONAL TRANSPORTATION SAFETY BOARD 
SALARIES AND EXPENSES 
For necessary expenses of the National Transportation 
Safety Board, including hire of passenger motor vehicles 
and aircraft; services as authorized by 5 U.S.C. 3109, but 
at rates for individuals not to exceed the per diem rate 
equivalent to the rate for a GS–15; uniforms, or allowances 
therefor, as authorized by law (5 U.S.C. 5901–5902),
1506 
$103,981,000, of which not to exceed $2,000 may be used 
for official reception and representation expenses. The 
amounts made available to the National Transportation 
Safety Board in this Act include amounts necessary to 
make lease payments on an obligation incurred in fiscal 
year 2001 for a capital lease. 
NEIGHBORHOOD REINVESTMENT CORPORATION 
PAYMENT TO THE NEIGHBORHOOD REINVESTMENT 
CORPORATION 
For payment to the Neighborhood Reinvestment Cor-
poration for use in neighborhood reinvestment activities, as 
authorized by the Neighborhood Reinvestment Corporation 
Act (42 U.S.C. 8101–8107), $135,000,000, of which 
$5,000,000 shall be for a multi-family rental housing pro-
gram: Provided, That in addition, $50,000,000 shall be 
made available until expended to the Neighborhood Rein-
vestment Corporation for mortgage foreclosure mitigation 
activities, under the following terms and conditions: 
(1) The Neighborhood Reinvestment Corporation 
(‘‘NRC’’) shall make grants to counseling inter-
mediaries approved by the Department of Housing 
and Urban Development (HUD) (with match to be 
determined by the NRC based on affordability and the 
economic conditions of an area; a match also may be 
waived by the NRC based on the aforementioned con-
1507 
ditions) to provide mortgage foreclosure mitigation 
assistance primarily to States and areas with high 
rates of defaults and foreclosures to help eliminate the 
default and foreclosure of mortgages of owner-occupied 
single-family homes that are at risk of such fore-
closure. Other than areas with high rates of defaults 
and foreclosures, grants may also be provided to ap-
proved counseling intermediaries based on a geo-
graphic analysis of the Nation by the NRC which de-
termines where there is a prevalence of mortgages that 
are risky and likely to fail, including any trends for 
mortgages that are likely to default and face fore-
closure. A State Housing Finance Agency may also be 
eligible where the State Housing Finance Agency 
meets all the requirements under this paragraph. A 
HUD-approved counseling intermediary shall meet 
certain mortgage foreclosure mitigation assistance 
counseling requirements, as determined by the NRC, 
and shall be approved by HUD or the NRC as meet-
ing these requirements. 
(2) Mortgage foreclosure mitigation assistance 
shall only be made available to homeowners of owner- 
occupied homes with mortgages in default or in dan-
ger of default. These mortgages shall likely be subject 
to a foreclosure action and homeowners will be pro-
1508 
vided such assistance that shall consist of activities 
that are likely to prevent foreclosures and result in 
the long-term affordability of the mortgage retained 
pursuant to such activity or another positive outcome 
for the homeowner. No funds made available under 
this paragraph may be provided directly to lenders or 
homeowners to discharge outstanding mortgage bal-
ances or for any other direct debt reduction payments. 
(3) The use of mortgage foreclosure mitigation 
assistance by approved counseling intermediaries and 
State Housing Finance Agencies shall involve a rea-
sonable analysis of the borrower’s financial situation, 
an evaluation of the current value of the property 
that is subject to the mortgage, counseling regarding 
the assumption of the mortgage by another non-Fed-
eral party, counseling regarding the possible purchase 
of the mortgage by a non-Federal third party, coun-
seling and advice of all likely restructuring and refi-
nancing strategies or the approval of a work-out 
strategy by all interested parties. 
(4) NRC may provide up to 15 percent of the 
total funds under this paragraph to its own charter 
members with expertise in foreclosure prevention 
counseling, subject to a certification by the NRC that 
the procedures for selection do not consist of any pro-
1509 
cedures or activities that could be construed as a con-
flict of interest or have the appearance of impro-
priety. 
(5) HUD-approved counseling entities and State 
Housing Finance Agencies receiving funds under this 
paragraph shall have demonstrated experience in suc-
cessfully working with financial institutions as well 
as borrowers facing default, delinquency and fore-
closure as well as documented counseling capacity, 
outreach capacity, past successful performance and 
positive outcomes with documented counseling plans 
(including post mortgage foreclosure mitigation coun-
seling), loan workout agreements and loan modifica-
tion agreements. NRC may use other criteria to dem-
onstrate capacity in underserved areas. 
(6) Of the total amount made available under 
this paragraph, up to $2,500,000 may be made avail-
able to build the mortgage foreclosure and default 
mitigation counseling capacity of counseling inter-
mediaries through NRC training courses with HUD- 
approved counseling intermediaries and their part-
ners, except that private financial institutions that 
participate in NRC training shall pay market rates 
for such training.
1510 
(7) Of the total amount made available under 
this paragraph, up to 5 percent may be used for asso-
ciated administrative expenses for the NRC to carry 
out activities provided under this section. 
(8) Of the total amount made available under 
this paragraph, up to $4,000,000 may be used for 
wind-down and closeout of the mortgage foreclosure 
mitigation activities program. 
(9) Mortgage foreclosure mitigation assistance 
grants may include a budget for outreach and adver-
tising, and training, as determined by the NRC. 
(10) The NRC shall continue to report bi-annu-
ally to the House and Senate Committees on Appro-
priations as well as the Senate Banking Committee 
and House Financial Services Committee on its ef-
forts to mitigate mortgage default. 
UNITED STATES INTERAGENCY COUNCIL ON 
HOMELESSNESS 
OPERATING EXPENSES 
For necessary expenses (including payment of salaries, 
authorized travel, hire of passenger motor vehicles, the rent-
al of conference rooms, and the employment of experts and 
consultants under section 3109 of title 5, United States 
Code) of the United States Interagency Council on Home-
lessness in carrying out the functions pursuant to title II
1511 
of the McKinney-Vento Homeless Assistance Act, as amend-
ed, $3,530,000. Title II of the McKinney-Vento Homeless 
Assistance Act (42 U.S.C. 11319) is amended by striking 
‘‘October 1, 2016’’ in section 209 and inserting ‘‘October 
1, 2017’’. 
TITLE IV 
GENERAL PROVISIONS—THIS ACT 
SEC. 401. None of the funds in this Act shall be used 
for the planning or execution of any program to pay the 
expenses of, or otherwise compensate, non-Federal parties 
intervening in regulatory or adjudicatory proceedings fund-
ed in this Act. 
SEC. 402. None of the funds appropriated in this Act 
shall remain available for obligation beyond the current fis-
cal year, nor may any be transferred to other appropria-
tions, unless expressly so provided herein. 
SEC. 403. The expenditure of any appropriation under 
this Act for any consulting service through a procurement 
contract pursuant to section 3109 of title 5, United States 
Code, shall be limited to those contracts where such expendi-
tures are a matter of public record and available for public 
inspection, except where otherwise provided under existing 
law, or under existing Executive order issued pursuant to 
existing law.
1512 
SEC. 404. (a) None of the funds made available in this 
Act may be obligated or expended for any employee training 
that— 
(1) does not meet identified needs for knowledge, 
skills, and abilities bearing directly upon the perform-
ance of official duties; 
(2) contains elements likely to induce high levels 
of emotional response or psychological stress in some 
participants; 
(3) does not require prior employee notification 
of the content and methods to be used in the training 
and written end of course evaluation; 
(4) contains any methods or content associated 
with religious or quasi-religious belief systems or 
‘‘new age’’ belief systems as defined in Equal Employ-
ment Opportunity Commission Notice N–915.022, 
dated September 2, 1988; or 
(5) is offensive to, or designed to change, partici-
pants’ personal values or lifestyle outside the work-
place. 
(b) Nothing in this section shall prohibit, restrict, or 
otherwise preclude an agency from conducting training 
bearing directly upon the performance of official duties. 
SEC. 405. Except as otherwise provided in this Act, 
none of the funds provided in this Act, provided by previous
1513 
appropriations Acts to the agencies or entities funded in 
this Act that remain available for obligation or expenditure 
in fiscal year 2015, or provided from any accounts in the 
Treasury derived by the collection of fees and available to 
the agencies funded by this Act, shall be available for obliga-
tion or expenditure through a reprogramming of funds that: 
(1) creates a new program; 
(2) eliminates a program, project, or activity; 
(3) increases funds or personnel for any pro-
gram, project, or activity for which funds have been 
denied or restricted by the Congress; 
(4) proposes to use funds directed for a specific 
activity by either the House or Senate Committees on 
Appropriations for a different purpose; 
(5) augments existing programs, projects, or ac-
tivities in excess of $5,000,000 or 10 percent, which-
ever is less; 
(6) reduces existing programs, projects, or activi-
ties by $5,000,000 or 10 percent, whichever is less; or 
(7) creates, reorganizes, or restructures a branch, 
division, office, bureau, board, commission, agency, 
administration, or department different from the 
budget justifications submitted to the Committees on 
Appropriations or the table accompanying the explan-
atory statement accompanying this Act, whichever is
1514 
more detailed, unless prior approval is received from 
the House and Senate Committees on Appropriations: 
Provided, That not later than 60 days after the date 
of enactment of this Act, each agency funded by this 
Act shall submit a report to the Committees on Ap-
propriations of the Senate and of the House of Rep-
resentatives to establish the baseline for application of 
reprogramming and transfer authorities for the cur-
rent fiscal year: Provided further, That the report 
shall include: 
(A) a table for each appropriation with a 
separate column to display the prior year en-
acted level, the President’s budget request, adjust-
ments made by Congress, adjustments due to en-
acted rescissions, if appropriate, and the fiscal 
year enacted level; 
(B) a delineation in the table for each ap-
propriation and its respective prior year enacted 
level by object class and program, project, and 
activity as detailed in the budget appendix for 
the respective appropriation; and 
(C) an identification of items of special con-
gressional interest: Provided further, That the 
amount appropriated or limited for salaries and 
expenses for an agency shall be reduced by
1515 
$100,000 per day for each day after the required 
date that the report has not been submitted to the 
Congress. 
SEC. 406. Except as otherwise specifically provided by 
law, not to exceed 50 percent of unobligated balances re-
maining available at the end of fiscal year 2015 from ap-
propriations made available for salaries and expenses for 
fiscal year 2015 in this Act, shall remain available through 
September 30, 2016, for each such account for the purposes 
authorized: Provided, That a request shall be submitted to 
the House and Senate Committees on Appropriations for 
approval prior to the expenditure of such funds: Provided 
further, That these requests shall be made in compliance 
with reprogramming guidelines under section 405 of this 
Act. 
SEC. 407. No funds in this Act may be used to support 
any Federal, State, or local projects that seek to use the 
power of eminent domain, unless eminent domain is em-
ployed only for a public use: Provided, That for purposes 
of this section, public use shall not be construed to include 
economic development that primarily benefits private enti-
ties: Provided further, That any use of funds for mass tran-
sit, railroad, airport, seaport or highway projects, as well 
as utility projects which benefit or serve the general public 
(including energy-related, communication-related, water-re-
1516 
lated and wastewater-related infrastructure), other struc-
tures designated for use by the general public or which have 
other common-carrier or public-utility functions that serve 
the general public and are subject to regulation and over-
sight by the government, and projects for the removal of an 
immediate threat to public health and safety or brownsfields 
as defined in the Small Business Liability Relief and 
Brownsfield Revitalization Act (Public Law 107–118) shall 
be considered a public use for purposes of eminent domain. 
SEC. 408. All Federal agencies and departments that 
are funded under this Act shall issue a report to the House 
and Senate Committees on Appropriations on all sole- 
source contracts by no later than July 30, 2015. Such report 
shall include the contractor, the amount of the contract and 
the rationale for using a sole-source contract. 
SEC. 409. None of the funds made available in this 
Act may be transferred to any department, agency, or in-
strumentality of the United States Government, except pur-
suant to a transfer made by, or transfer authority provided 
in, this Act or any other appropriations Act. 
SEC. 410. No part of any appropriation contained in 
this Act shall be available to pay the salary for any person 
filling a position, other than a temporary position, formerly 
held by an employee who has left to enter the Armed Forces 
of the United States and has satisfactorily completed his
1517 
or her period of active military or naval service, and has 
within 90 days after his or her release from such service 
or from hospitalization continuing after discharge for a pe-
riod of not more than 1 year, made application for restora-
tion to his or her former position and has been certified 
by the Office of Personnel Management as still qualified to 
perform the duties of his or her former position and has 
not been restored thereto. 
SEC. 411. No funds appropriated pursuant to this Act 
may be expended by an entity unless the entity agrees that 
in expending the assistance the entity will comply with sec-
tions 2 through 4 of the Act of March 3, 1933 (41 U.S.C. 
10a–10c, popularly known as the ‘‘Buy American Act’’). 
SEC. 412. No funds appropriated or otherwise made 
available under this Act shall be made available to any per-
son or entity that has been convicted of violating the Buy 
American Act (41 U.S.C. 10a–10c). 
SEC. 413. None of the funds made available in this 
Act may be used for first-class airline accommodations in 
contravention of sections 301–10.122 and 301–10.123 of 
title 41, Code of Federal Regulations. 
SEC. 414. None of the funds made available by this 
Act may be used in contravention of the 5th or 14th Amend-
ment to the Constitution or title VI of the Civil Rights Act 
of 1964.
1518 
SEC. 415. (a) None of the funds made available by this 
Act may be used to approve a new foreign air carrier per-
mit under sections 41301 through 41305 of title 49, United 
States Code, or exemption application under section 40109 
of that title of an air carrier already holding an air opera-
tors certificate issued by a country that is party to the 
U.S.–E.U.–Iceland–Norway 
Air 
Transport 
Agreement 
where such approval would contravene United States law 
or Article 17 bis of the U.S.–E.U.–Iceland–Norway Air 
Transport Agreement. 
(b) Nothing in this section shall prohibit, restrict or 
otherwise preclude the Secretary of Transportation from 
granting a foreign air carrier permit or an exemption to 
such an air carrier where such authorization is consistent 
with the U.S.-E.U.-Iceland-Norway Air Transport Agree-
ment and United States law. 
SEC. 416. None of the funds made available by this 
Act may be used to obligate or award funds for the National 
Highway Traffic Safety Administration’s National Road-
side Survey. 
SEC. 417. None of the funds made available by this 
Act may be used to mandate global positioning system 
(GPS) tracking in private passenger motor vehicles without 
providing full and appropriate consideration of privacy 
concerns under 5 U.S.C. chapter 5, subchapter II.
1519 
SEC. 418. None of the funds made available in this 
Act may be used by the Federal Transit Administration to 
implement, administer, or enforce section 18.36(c)(2) of 
title 49, Code of Federal Regulations, for construction hir-
ing purposes. 
SEC. 419. None of the funds made available by this 
Act may be used to lease or purchase new light duty vehicles 
for any executive fleet, or for an agency’s fleet inventory, 
except in accordance with Presidential Memorandum— 
Federal Fleet Performance, dated May 24, 2011. 
SEC. 420. It is the sense of the Congress that the Con-
gress should not pass any legislation that authorizes spend-
ing cuts that would increase poverty in the United States. 
SEC. 421. All agencies and departments funded by the 
Act shall send to Congress at the end of the fiscal year a 
report containing a complete inventory of the total number 
of vehicles owned, leased, permanently retired, and pur-
chased during fiscal year 2015, as well as the total cost of 
the vehicle fleet, including maintenance, fuel, storage, pur-
chasing, and leasing. 
SEC. 422. None of the funds made available in this 
Act may be used to send or otherwise pay for the attendance 
of more than 50 employees of a single agency or department 
of the United States Government, who are stationed in the 
United States, at any single international conference unless
1520 
the relevant Secretary reports to the Committees on Appro-
priations at least 5 days in advance that such attendance 
is important to the national interest: Provided, That for 
purposes of this section the term ‘‘international conference’’ 
shall mean a conference occurring outside of the United 
States attended by representatives of the United States Gov-
ernment and of foreign governments, international organi-
zations, or nongovernmental organizations. 
SEC. 423. (a) Any agency receiving funds made avail-
able in this Act, shall, subject to subsections (b) and (c), 
post on the public website of that agency any report re-
quired to be submitted by the Committee in this or any 
other Act, upon the determination by the head of the agency 
that it shall serve the national interest. 
(b) Subsection (a) shall not apply to a report if-- 
(1) the public posting of the report compromises 
national security; or 
(2) the report contains proprietary information. 
(c) The head of the agency posting such report shall 
do so only after such report has been made available to the 
requesting Committee or Committees of Congress for no less 
than 45 days. 
SEC. 424. Any Federal agency or department that is 
funded under this Act shall respond to any recommendation
1521 
made to such agency or department by the Government Ac-
countability Office in a timely manner. 
This division may be cited as the ‘‘Transportation, 
Housing and Urban Development, and Related Agencies 
Appropriations Act, 2015’’. 
DIVISION L—FURTHER CONTINUING 
APPROPRIATIONS, 2015 
SEC. 101. The Continuing Appropriations Resolution, 
2015 (Public Law 113–164) is amended by— 
(1) striking the date specified in section 106(3) 
and inserting ‘‘February 27, 2015’’; 
(2) striking ‘‘the date specified in section 106(3) 
of this joint resolution’’ in section 144 and inserting 
‘‘December 11, 2014’’; and 
(3) adding after section 149 the following new 
sections: 
‘‘SEC. 150. (a) Amounts made available by section 101 
for ‘Department of Homeland Security—United States Se-
cret Service—Salaries and Expenses’ shall be obligated at 
a rate for operations necessary for Presidential candidate 
nominee protection. 
‘‘(b) The Secretary of Homeland Security shall notify 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate on each use of the authority 
provided in this section.
1522 
‘‘SEC. 151. The Department of Homeland Security 
shall continue preparations to award the construction con-
tract for the National Bio- and Agro-defense Facility by 
May 1, 2015.’’. 
SEC. 102. (a) Section 44302(f) of title 49, United 
States Code, is amended by striking ‘‘the date specified in 
section 106(3) of the Continuing Appropriations Resolu-
tion, 2015’’ and inserting ‘‘December 11, 2014’’. 
(b) Section 44303(b) of title 49, United States Code, 
is amended by striking ‘‘the date specified in section 106(3) 
of the Continuing Appropriations Resolution, 2015’’ and 
inserting ‘‘December 11, 2014’’. 
(c) Section 44310(a) of title 49, United States Code, 
is amended by striking ‘‘the date specified in section 106(3) 
of the Continuing Appropriations Resolution, 2015’’ and 
inserting ‘‘December 11, 2014’’. 
DIVISION M—EXPATRIATE HEALTH 
COVERAGE CLARIFICATION ACT OF 2014 
SEC. 1. SHORT TITLE. 
This division may be cited as the ‘‘Expatriate Health 
Coverage Clarification Act of 2014’’. 
SEC. 2. SENSE OF CONGRESS. 
It is the sense of Congress that—
1523 
(1) American expatriate health insurance com-
panies should be permitted to compete on a level play-
ing field in the global marketplace; 
(2) the global competitiveness of American com-
panies should be encouraged; and 
(3) in implementing the health insurance pro-
vider fee under section 9010 of the Patient Protection 
and Affordable Care Act (Public Law 111–148; 26 
U.S.C. 4001 note prec.) and other provisions of such 
Act and title I and subtitle B of title II of the Health 
Care and Education Reconciliation Act of 2010 (Pub-
lic Law 111–152), the Secretary of the Treasury, Sec-
retary of Health and Human Services, and Secretary 
of Labor should continue to recognize the unique and 
multinational features of expatriate health plans and 
the United States companies that operate such plans 
and the competitive pressures of such plans and com-
panies. 
SEC. 3. TREATMENT OF EXPATRIATE HEALTH PLANS 
UNDER ACA. 
(a) IN GENERAL.—Subject to subsection (b), the provi-
sions of (including any amendment made by) the Patient 
Protection and Affordable Care Act (Public Law 111–148) 
and of title I and subtitle B of title II of the Health Care
1524 
and Education Reconciliation Act of 2010 (Public Law 
111–152) shall not apply with respect to— 
(1) expatriate health plans; 
(2) employers with respect to such plans, solely 
in their capacity as plan sponsors for such plans; or 
(3) expatriate health insurance issuers with re-
spect to coverage offered by such issuers under such 
plans. 
(b) MINIMUM ESSENTIAL COVERAGE AND REPORTING 
REQUIREMENTS.— 
(1) IN
GENERAL.—For the purpose of section 
5000A(f) of the Internal Revenue Code of 1986, and 
any other section of the Internal Revenue Code of 
1986 that incorporates the definition of minimum es-
sential coverage under such section 5000A(f) by ref-
erence: 
(A) An expatriate health plan offered to 
primary enrollees who are described in sub-
sections (d)(3)(A) and (d)(3)(B) of this section 
shall be treated as an eligible employer sponsored 
plan under 5000A(f)(2) of such Code. 
(B) An expatriate health plan offered to 
primary enrollees who are described in sub-
section (d)(3)(C) of this section shall be treated 
as a plan in the individual market under section
1525 
5000A(f)(1)(C) of such Code. This subparagraph 
shall apply solely for the purposes of sections 
36B, 5000A, and 6055 of such Code. 
(2) EXCEPTION.—Subsection (a) shall not apply 
with respect to section 6055 of the Internal Revenue 
Code of 1986, or sections 4980H and 6056 of such 
Code in the case of an applicable large employer (as 
defined in section 4980H of such Code), except that 
statements furnished to individuals may be provided 
through electronic media and the primary insured 
shall be deemed to have consented to receive the state-
ments under such sections in electronic form, unless 
the individual explicitly refuses such consent. Not-
withstanding subsection (a), section 4980I of the In-
ternal Revenue Code of 1986 shall continue to apply 
with respect to applicable employer-sponsored cov-
erage (as defined in such section) of a qualified expa-
triate described in section 3(d)(3)(A)(i) who is as-
signed (rather than transferred) to work in the United 
States. 
(c) QUALIFIED EXPATRIATES, SPOUSES, AND DEPEND-
ENTS NOT UNITED STATES HEALTH RISK.— 
(1) IN GENERAL.—For purposes of section 9010 
of the Patient Protection and Affordable Care Act (26 
U.S.C. 4001 note prec.), for calendar years after
1526 
2015, a qualified expatriate (and any spouse, depend-
ent, or any other individual enrolled in the plan) en-
rolled in an expatriate health plan shall not be con-
sidered a United States health risk. 
(2) SPECIAL RULE.—Notwithstanding paragraph 
(1), the fee under section 9010 of such Act for each 
of calendar years 2014 and 2015 with respect to any 
expatriate health insurance issuer shall be the amount 
which bears the same ratio to the fee amount deter-
mined by the Secretary of the Treasury with respect 
to such issuer under such section for each such year 
(determined without regard to this paragraph) as— 
(A) the amount of premiums taken into ac-
count under such section with respect to such 
issuer for each such year, less the amount of pre-
miums for expatriate health plans taken into ac-
count under such section with respect to such 
issuer for each such year, bears to 
(B) the amount of premiums taken into ac-
count under such section with respect to such 
issuer for each such year. 
(d) DEFINITIONS.—In this section: 
(1) EXPATRIATE HEALTH INSURANCE ISSUER.— 
The term ‘‘expatriate health insurance issuer’’ means
1527 
a health insurance issuer that issues expatriate health 
plans. 
(2) EXPATRIATE HEALTH PLAN.—The term ‘‘ex-
patriate health plan’’ means a group health plan, 
health insurance coverage offered in connection with 
a group health plan, or health insurance coverage of-
fered to a group of individuals described in para-
graph (3)(C) (which may include spouses, dependents, 
and other individuals enrolled in the plan) that meets 
each of the following standards: 
(A) Substantially all of the primary enroll-
ees in such plan or coverage are qualified expa-
triates with respect to such plan or coverage. In 
applying the previous sentence, an individual 
shall not be considered a primary enrollee if the 
individual is not a national of the United States 
and the individual resides in the country of 
which the individual is a citizen. 
(B) Substantially all of the benefits pro-
vided under the plan or coverage are not ex-
cepted benefits described in section 9832(c) of the 
Internal Revenue Code of 1986. 
(C) The plan or coverage provides coverage 
for inpatient hospital services, outpatient facility 
services, physician services, and emergency serv-
1528 
ices (comparable to such emergency services cov-
erage described in and offered under section 
8903(1) of title 5, United States Code for plan 
year 2009)— 
(i) in the case of individuals described 
in paragraph (3)(A), both in the United 
States and in the country or countries from 
which the individual was transferred or as-
signed (accounting for flexibility needed 
with existing coverage), and such other 
country or countries as the Secretary of 
Health and Human Services, in consulta-
tion with the Secretary of the Treasury and 
the Secretary of Labor, may designate (after 
taking into account the barriers and prohi-
bitions to providing health care services in 
the countries as designated); 
(ii) in the case of individuals described 
in paragraph (3)(B), in the country or 
countries in which the individual is present 
in connection with the individual’s employ-
ment, and such other country or countries 
as the Secretary of Health and Human 
Services, in consultation with the Secretary
1529 
of the Treasury and the Secretary of Labor, 
may designate; or 
(iii) in the case of individuals de-
scribed in paragraph (3)(C), in the country 
or countries as the Secretary of Health and 
Human Services, in consultation with the 
Secretary of the Treasury and the Secretary 
of Labor, may designate. 
(D) The plan sponsor reasonably believes 
that the benefits provided by the expatriate 
health plan satisfy a standard at least actuari-
ally equivalent to the level provided for in sec-
tion 36B(c)(2)(C)(ii) of the Internal Revenue 
Code of 1986. 
(E) If the plan or coverage provides depend-
ent coverage of children, the plan or coverage 
makes such dependent coverage available for 
adult children until the adult child turns 26 
years of age, unless such individual is the child 
of a child receiving dependent coverage. 
(F) The plan or coverage— 
(i) is issued by an expatriate health 
plan issuer, or administered by an adminis-
trator, that together with any other person 
in the expatriate health plan issuer’s or ad-
1530 
ministrator’s controlled group (as described 
in section 9010 of the Patient Protection 
and Affordable Care Act (and the regula-
tions promulgated thereunder)), has licenses 
to sell insurance in more than two coun-
tries, and, with respect to such plan, cov-
erage, or company in the controlled group— 
(I) maintains network provider 
agreements that provide for direct 
claims payments, directly or through 
third party contracts, with health care 
providers in eight or more countries; 
(II) maintains call centers, di-
rectly or through third party contracts, 
in three or more countries and accepts 
calls from customers in eight or more 
languages; 
(III) processes (in the aggregate 
together with other plans or coverage it 
issues 
or 
administers) 
at 
least 
$1,000,000 in claims in foreign cur-
rency equivalents each year; 
(IV) makes available (directly or 
through third party contracts) global 
evacuation/repatriation coverage; and
1531 
(V) maintains legal and compli-
ance resources in three or more coun-
tries; and 
(ii) offers reimbursements for items or 
services under such plan or coverage in the 
local currency in eight or more countries. 
(G) The plan or coverage, and the plan 
sponsor or expatriate health insurance issuer 
with respect to such plan or coverage, satisfies 
the provisions of title XXVII of the Public 
Health Service Act (42 U.S.C. 300gg et seq.), 
chapter 100 of the Internal Revenue Code of 
1986, and part 7 of subtitle B of title I of the 
Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1181 et seq.), which would oth-
erwise apply to such a plan or coverage, and 
sponsor or issuer, if not for the enactment of the 
Patient Protection and Affordable Care Act and 
title I and subtitle B of title II of the Health 
Care and Education Reconciliation Act of 2010. 
(3) QUALIFIED EXPATRIATE.—The term ‘‘quali-
fied expatriate’’ means a primary insured, or indi-
vidual otherwise described in subparagraph (C)— 
(A)(i) whose skills, qualifications, job du-
ties, or expertise is of a type that has caused his
1532 
or her employer to transfer or assign him or her 
to the United States for a specific and temporary 
purpose or assignment tied to his or her employ-
ment; and 
(ii) in connection with such transfer or as-
signment, is reasonably determined by the plan 
sponsor to require access to health insurance and 
other related services and support in multiple 
countries, and is offered other multinational ben-
efits on a periodic basis (such as tax equali-
zation, compensation for cross border moving ex-
penses, or compensation to enable the expatriate 
to return to their home country); 
(B) who is working outside of the United 
States for a period of at least 180 days in a con-
secutive 12-month period that overlaps with the 
plan year; or 
(C) who is a member of a group of simi-
larly situated individuals— 
(i) that is formed for the purpose of 
traveling or relocating internationally in 
service of one or more of the purposes listed 
in section 501(c)(3) or 501(c)(4) of the In-
ternal Revenue Code of 1986, or similarly
1533 
situated organizations or groups (such as 
students or religious missionaries); 
(ii) that is not formed primarily for 
the sale of health insurance coverage; and 
(iii) that the Secretary of Health and 
Human Services, in consultation with the 
Secretary of the Treasury and the Secretary 
of Labor, determines requires access to 
health insurance and other related services 
and support in multiple countries. 
(4) UNITED STATES.—The term ‘‘United States’’ 
means the 50 States, the District of Columbia, and 
Puerto Rico. 
(5) MISCELLANEOUS TERMS.— 
(A) GROUP HEALTH PLAN; HEALTH INSUR-
ANCE
COVERAGE; HEALTH
INSURANCE
ISSUER; 
PLAN SPONSOR.—The terms ‘‘group health plan’’, 
‘‘health insurance coverage’’, ‘‘health insurance 
issuer’’, and ‘‘plan sponsor’’ have the meanings 
given those terms in section 2791 of the Public 
Health Service Act (42 U.S.C. 300gg–91). 
(B) 
TRANSFER.—The 
term 
‘‘transfer’’ 
means an employer has transferred an employee 
to perform services for a branch of the same em-
1534 
ployer or a parent, affiliate, franchise, or sub-
sidiary thereof. 
(e) REGULATIONS.—The Secretary of the Treasury, the 
Secretary of Health and Human Services, and the Sec-
retary of Labor may promulgate regulations necessary to 
carry out this Act, including such rules as may be necessary 
to prevent inappropriate expansion of the application of 
the exclusions under this Act from applicable laws and reg-
ulations, and to amend existing annual reporting require-
ments or procedures to include applicable qualified expa-
triate health insurers’ total number of expatriate plan en-
rollees. 
(f) EFFECTIVE DATE.—Unless otherwise specified, this 
Act shall take effect on the date of enactment of this Act, 
and shall apply only to expatriate health plans issued or 
renewed on or after July 1, 2015. 
DIVISION N—OTHER MATTERS 
SEC. 101. SEPARATE CONTRIBUTION LIMITS FOR CON-
TRIBUTIONS MADE TO NATIONAL PARTIES TO 
SUPPORT PRESIDENTIAL NOMINATING CON-
VENTIONS, 
NATIONAL 
PARTY 
HEAD-
QUARTERS BUILDINGS, AND RECOUNTS. 
(a) SEPARATE LIMITS.—Section 315(a) of the Federal 
Election Campaign Act of 1971 (52 U.S.C. 30116(a)) is 
amended—
1535 
(1) in paragraph (1)(B), by striking the semi-
colon at the end and inserting the following: ‘‘, or, in 
the case of contributions made to any of the accounts 
described in paragraph (9), exceed 300 percent of the 
amount otherwise applicable under this subparagraph 
with respect to such calendar year;’’; 
(2) in paragraph (2)(B), by striking the semi-
colon at the end and inserting the following: ‘‘, or, in 
the case of contributions made to any of the accounts 
described in paragraph (9), exceed 300 percent of the 
amount otherwise applicable under this subparagraph 
with respect to such calendar year;’’; and 
(3) by adding at the end the following new para-
graph: 
‘‘(9) An account described in this paragraph is any 
of the following accounts: 
‘‘(A) A separate, segregated account of a national 
committee of a political party (other than a national 
congressional campaign committee of a political 
party) which is used solely to defray expenses in-
curred with respect to a presidential nominating con-
vention (including the payment of deposits) or to 
repay loans the proceeds of which were used to defray 
such expenses, or otherwise to restore funds used to de-
fray such expenses, except that the aggregate amount
1536 
of expenditures the national committee of a political 
party may make from such account may not exceed 
$20,000,000 with respect to any single convention. 
‘‘(B) A separate, segregated account of a na-
tional committee of a political party (including a na-
tional congressional campaign committee of a polit-
ical party) which is used solely to defray expenses in-
curred with respect to the construction, purchase, ren-
ovation, operation, and furnishing of one or more 
headquarters buildings of the party or to repay loans 
the proceeds of which were used to defray such ex-
penses, or otherwise to restore funds used to defray 
such expenses (including expenses for obligations in-
curred during the 2-year period which ends on the 
date of the enactment of this paragraph). 
‘‘(C) A separate, segregated account of a national 
committee of a political party (including a national 
congressional campaign committee of a political 
party) which is used to defray expenses incurred with 
respect to the preparation for and the conduct of elec-
tion recounts and contests and other legal pro-
ceedings.’’. 
(b) CONFORMING AMENDMENT RELATING TO DETER-
MINATION
OF
COORDINATED
EXPENDITURE
LIMITA-
TIONS.—Section 315(d) of such Act (52 U.S.C. 30116(d))
1537 
is amended by adding at the end the following new para-
graph: 
‘‘(5) The limitations contained in paragraphs (2), (3), 
and (4) of this subsection shall not apply to expenditures 
made from any of the accounts described in subsection 
(a)(9).’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to funds that are solicited, 
received, transferred, or spent on or after the date of the 
enactment of this section. 
SEC. 102. MODIFICATION OF TREATMENT OF CERTAIN 
HEALTH ORGANIZATIONS. 
(a) IN GENERAL.—Paragraph (5) of section 833(c) of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘this section’’ and inserting 
‘‘paragraphs (2) and (3) of subsection (a)’’, and 
(2) by inserting ‘‘and for activities that improve 
health care quality’’ after ‘‘clinical services’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 103. BUDGETARY EFFECTS. 
(a) STATUTORY PAY-AS-YOU-GO SCORECARDS.—The 
budgetary effects of division M and sections 101 and 102 
of division N shall not be entered on either PAYGO score-
1538 
card maintained pursuant to section 4(d) of the Statutory 
Pay-As-You-Go Act of 2010. 
(b) 
SENATE
PAY-AS-YOU-GO
SCORECARDS.—The 
budgetary effects of division M and sections 101 and 102 
of division N shall not be entered on any PAYGO scorecard 
maintained for purposes of section 201 of S. Con. Res. 21 
(110th Congress). 
(c) CLASSIFICATION OF BUDGETARY EFFECTS.—Not-
withstanding Rule 3 of the Budget Scorekeeping Guidelines 
set forth in the joint explanatory statement of the committee 
of conference accompanying Conference Report 105–217 
and section 250(c)(8) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985, the budgetary effects of 
division M and sections 101 and 102 of division N shall 
not be estimated— 
(1) for purposes of section 251 of such Act; and 
(2) for purposes of paragraph 4(C) of section 3 
of the Statutory Pay-As-You-Go Act of 2010 as being 
included in an appropriation Act. 
DIVISION O—MULTIEMPLOYER PENSION 
REFORM 
SEC. 1. SHORT TITLE. 
This division may be cited as the ‘‘Multiemployer Pen-
sion Reform Act of 2014’’.
1539 
SEC. 2. TABLE OF CONTENTS. 
The table of contents for this division is as follows: 
Sec. 1. Short title. 
Sec. 2. Table of Contents. 
TITLE I—MODIFICATIONS TO MULTIEMPLOYER PLAN RULES 
Subtitle A—Amendments to Pension Protection Act of 2006 
Sec. 101. Repeal of sunset of PPA funding rules. 
Sec. 102. Election to be in critical status. 
Sec. 103. Clarification of rule for emergence from critical status. 
Sec. 104. Endangered status not applicable if no additional action is required. 
Sec. 105. Correct endangered status funding improvement plan target funded per-
centage. 
Sec. 106. Conforming endangered status and critical status rules during funding 
improvement and rehabilitation plan adoption periods. 
Sec. 107. Corrective plan schedules when parties fail to adopt in bargaining. 
Sec. 108. Repeal of reorganization rules for multiemployer plans. 
Sec. 109. Disregard of certain contribution increases for withdrawal liability 
purposes. 
Sec. 110. Guarantee for pre-retirement survivor annuities under multiemployer 
pension plans. 
Sec. 111. Required disclosure of multiemployer plan information. 
Subtitle B—Multiemployer Plan Mergers and Partitions 
Sec. 121. Mergers. 
Sec. 122. Partitions of eligible multiemployer plans. 
Subtitle C—Strengthening the Pension Benefit Guaranty Corporation 
Sec. 131. Premium increases for multiemployer plans. 
TITLE II—REMEDIATION MEASURES FOR DEEPLY TROUBLED 
PLANS 
Sec. 201. Conditions, limitations, distribution and notice requirements, and ap-
proval process for benefit suspensions under multiemployer plans 
in critical and declining status. 
TITLE I—MODIFICATIONS TO 
MULTIEMPLOYER PLAN RULES 
Subtitle A—Amendments to Pension 
Protection Act of 2006 
SEC. 101. REPEAL OF SUNSET OF PPA FUNDING RULES. 
(a) IN GENERAL.—Subtitle C of title II of the Pension 
Protection Act of 2006 (26 U.S.C. 412 note) is repealed.
1540 
(b) CONFORMING AMENDMENTS.— 
(1) AMENDMENT TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Section 304(d)(1) of 
the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1084) is amended by striking sub-
paragraph (C). 
(2) 
AMENDMENT
TO
INTERNAL
REVENUE 
CODE.—Section 431(d)(1) of the Internal Revenue 
Code of 1986 is amended by striking subparagraph 
(C). 
SEC. 102. ELECTION TO BE IN CRITICAL STATUS. 
(a) AMENDMENTS
TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.— 
(1) IN
GENERAL.—Section 305(b) of the Em-
ployee Retirement Income Security Act of 1974 (29 
U.S.C. 1085(b)) is amended by adding at the end the 
following: 
‘‘(4) ELECTION TO BE IN CRITICAL STATUS.— 
Notwithstanding paragraph (2) and subject to para-
graph (3)(B)(iv)— 
‘‘(A) the plan sponsor of a multiemployer 
plan that is not in critical status for a plan year 
but that is projected by the plan actuary, pursu-
ant to the determination under paragraph (3), to 
be in critical status in any of the succeeding 5
1541 
plan years may, not later than 30 days after the 
date of the certification under paragraph (3)(A), 
elect to be in critical status effective for the cur-
rent plan year, 
‘‘(B) the plan year in which the plan spon-
sor elects to be in critical status under subpara-
graph (A) shall be treated for purposes of this 
section as the first year in which the plan is in 
critical status, regardless of the date on which 
the plan first satisfies the criteria for critical 
status under paragraph (2), and 
‘‘(C) a plan that is in critical status under 
this paragraph shall not emerge from critical 
status except in accordance with subsection 
(e)(4)(B).’’. 
(2) ANNUAL CERTIFICATION.— 
(A) IN GENERAL.—Section 305(b)(3)(A)(i) 
of such Act (29 U.S.C. 1085(b)(3)(A)(i)) is 
amended by striking ‘‘, and’’ and inserting ‘‘or 
for any of the succeeding 5 plan years, and’’. 
(B) 
ACTUARIAL
PROJECTIONS.—Section 
305(b)(3)(B) 
of 
such 
Act 
(29 
U.S.C. 
1085(b)(3)(B)) is amended— 
(i) in clause (i), by striking ‘‘In mak-
ing the determinations’’ and inserting ‘‘Ex-
1542 
cept as provided in clause (iv), in making 
the determinations’’; and 
(ii) by adding at the end the following: 
‘‘(iv) PROJECTIONS RELATING TO CRIT-
ICAL
STATUS
IN
SUCCEEDING
PLAN 
YEARS.—Clauses (i) and (ii) (other than the 
2nd sentence of clause (i)) may be dis-
regarded by a plan actuary in the case of 
any certification of whether a plan will be 
in critical status in a succeeding plan year, 
except that a plan sponsor may not elect to 
be in critical status for a plan year under 
paragraph (4) in any case in which the cer-
tification upon which such election would be 
based is made without regard to such 
clauses.’’. 
(3) NOTICE.— 
(A) OF ELECTION TO BE IN CRITICAL STA-
TUS.—Section 305(b)(3)(D)(i) of such Act (29 
U.S.C. 1085(b)(3)(D)(i)) is amended— 
(i) by inserting after ‘‘for a plan year’’ 
the following: ‘‘or in which a plan sponsor 
elects to be in critical status for a plan year 
under paragraph (4)’’; and
1543 
(ii) by adding at the end the following: 
‘‘In any case in which a plan sponsor elects 
to be in critical status for a plan year 
under paragraph (4), the plan sponsor shall 
notify the Secretary of the Treasury of such 
election not later than 30 days after the 
date of such certification or such other time 
as the Secretary of the Treasury may pre-
scribe by regulations or other guidance.’’ 
(B) OF
PROJECTION
TO
BE
IN
CRITICAL 
STATUS
IN
A
FUTURE
PLAN
YEAR.—Section 
305(b)(3)(D) 
of 
such 
Act 
(29 
U.S.C. 
1085(b)(3)(D)) is amended by adding at the end 
the following: 
‘‘(iv) NOTICE OF PROJECTION TO BE IN 
CRITICAL
STATUS
IN
A
FUTURE
PLAN 
YEAR.—In any case in which it is certified 
under subparagraph (A)(i) that a multiem-
ployer plan will be in critical status for 
any of 5 succeeding plan years (but not for 
the current plan year) and the plan sponsor 
of such plan has not made an election to be 
in critical status for the plan year under 
paragraph (4), the plan sponsor shall, not 
later than 30 days after the date of the cer-
1544 
tification, provide notification of the pro-
jected critical status to the Pension Benefit 
Guaranty Corporation.’’. 
(b) AMENDMENTS TO INTERNAL REVENUE CODE.— 
(1) IN GENERAL.—Section 432(b) of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following: 
‘‘(4) ELECTION TO BE IN CRITICAL STATUS.— 
Notwithstanding paragraph (2) and subject to para-
graph (3)(B)(iv)— 
‘‘(A) the plan sponsor of a multiemployer 
plan that is not in critical status for a plan year 
but that is projected by the plan actuary, pursu-
ant to the determination under paragraph (3), to 
be in critical status in any of the succeeding 5 
plan years may, not later than 30 days after the 
date of the certification under paragraph (3)(A), 
elect to be in critical status effective for the cur-
rent plan year, 
‘‘(B) the plan year in which the plan spon-
sor elects to be in critical status under subpara-
graph (A) shall be treated for purposes of this 
section as the first year in which the plan is in 
critical status, regardless of the date on which
1545 
the plan first satisfies the criteria for critical 
status under paragraph (2), and 
‘‘(C) a plan that is in critical status under 
this paragraph shall not emerge from critical 
status except in accordance with subsection 
(e)(4)(B).’’. 
(2) ANNUAL CERTIFICATION.— 
(A) IN GENERAL.—Section 432(b)(3)(A)(i) 
of such Code is amended by striking ‘‘, and’’ and 
inserting ‘‘or for any of the succeeding 5 plan 
years, and’’. 
(B) 
ACTUARIAL
PROJECTIONS.—Section 
432(b)(3)(B) of such Code is amended— 
(i) in clause (i), by striking ‘‘In mak-
ing the determinations’’ and inserting ‘‘Ex-
cept as provided in clause (iv), in making 
the determinations’’; and 
(ii) by adding at the end the following: 
‘‘(iv) PROJECTIONS RELATING TO CRIT-
ICAL
STATUS
IN
SUCCEEDING
PLAN 
YEARS.—Clauses (i) and (ii) (other than the 
2nd sentence of clause (i)) may be dis-
regarded by a plan actuary in the case of 
any certification of whether a plan will be 
in critical status in a succeeding plan year,
1546 
except that a plan sponsor may not elect to 
be in critical status for a plan year under 
paragraph (4) in any case in which the cer-
tification upon which such election would be 
based is made without regard to such 
clauses.’’. 
(3) NOTICE.— 
(A) OF ELECTION TO BE IN CRITICAL STA-
TUS.—Section 432(b)(3)(D)(i) of such Code is 
amended— 
(i) by inserting after ‘‘for a plan year’’ 
the following: ‘‘or in which a plan sponsor 
elects to be in critical status for a plan year 
under paragraph (4)’’; and 
(ii) by adding at the end the following: 
‘‘In any case in which a plan sponsor elects 
to be in critical status for a plan year 
under paragraph (4), the plan sponsor shall 
notify the Secretary of such election not 
later than 30 days after the date of such 
certification or such other time as the Sec-
retary may prescribe by regulations or other 
guidance.’’. 
(B) OF
PROJECTION
TO
BE
IN
CRITICAL 
STATUS
IN
A
FUTURE
PLAN
YEAR.—Section
1547 
432(b)(3)(D) of such Code is amended by adding 
at the end the following: 
‘‘(iv) NOTICE OF PROJECTION TO BE IN 
CRITICAL
STATUS
IN
A
FUTURE
PLAN 
YEAR.—In any case in which it is certified 
under subparagraph (A)(i) that a multiem-
ployer plan will be in critical status for 
any of 5 succeeding plan years (but not for 
the current plan year) and the plan sponsor 
of such plan has not made an election to be 
in critical status for the plan year under 
paragraph (4), the plan sponsor shall, not 
later than 30 days after the date of the cer-
tification, provide notification of the pro-
jected critical status to the Pension Benefit 
Guaranty Corporation.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014. 
SEC. 103. CLARIFICATION OF RULE FOR EMERGENCE FROM 
CRITICAL STATUS. 
(a) AMENDMENT TO EMPLOYEE RETIREMENT INCOME 
SECURITY ACT OF 1974.—Section 305(e)(4)(B) of the Em-
ployee Retirement Income Security Act of 1974 (29 U.S.C. 
1085(e)(4)(B)) is amended to read as follows:
1548 
‘‘(B) EMERGENCE.— 
‘‘(i) IN GENERAL.—A plan in critical 
status shall remain in such status until a 
plan year for which the plan actuary cer-
tifies, 
in 
accordance 
with 
subsection 
(b)(3)(A), that— 
‘‘(I) the plan is not described in 
one or more of the subparagraphs in 
subsection (b)(2) as of the beginning of 
the plan year; 
‘‘(II) the plan is not projected to 
have an accumulated funding defi-
ciency for the plan year or any of the 
9 succeeding plan years, without re-
gard to the use of the shortfall method 
but taking into account any extension 
of amortization periods under section 
304(d)(2) or section 304 (as in effect 
prior to the enactment of the Pension 
Protection Act of 2006); and 
‘‘(III) the plan is not projected to 
become insolvent within the meaning of 
section 4245 for any of the 30 suc-
ceeding plan years.
1549 
‘‘(ii) PLANS WITH CERTAIN AMORTIZA-
TION EXTENSIONS.— 
‘‘(I) 
SPECIAL
EMERGENCE 
RULE.—Notwithstanding clause (i), a 
plan in critical status that has an 
automatic extension of amortization 
periods under section 304(d)(1) shall 
no longer be in critical status if the 
plan actuary certifies for a plan year, 
in 
accordance 
with 
subsection 
(b)(3)(A), that— 
‘‘(aa) the plan is not pro-
jected to have an accumulated 
funding deficiency for the plan 
year or any of the 9 succeeding 
plan years, without regard to the 
use of the shortfall method but 
taking into account any extension 
of amortization periods under sec-
tion 304(d)(1); and 
‘‘(bb) the plan is not pro-
jected to become insolvent within 
the meaning of section 4245 for 
any of the 30 succeeding plan 
years,
1550 
regardless of whether the plan is de-
scribed in one or more of the subpara-
graphs in subsection (b)(2) as of the 
beginning of the plan year. 
‘‘(II) REENTRY
INTO
CRITICAL 
STATUS.—A plan that emerges from 
critical status under subclause (I) shall 
not reenter critical status for any sub-
sequent plan year unless— 
‘‘(aa) the plan is projected to 
have an accumulated funding de-
ficiency for the plan year or any 
of the 9 succeeding plan years, 
without regard to the use of the 
shortfall method but taking into 
account any extension of amorti-
zation 
periods 
under 
section 
304(d); or 
‘‘(bb) the plan is projected to 
become insolvent within the mean-
ing of section 4245 for any of the 
30 succeeding plan years.’’. 
(b) AMENDMENT
TO
THE
INTERNAL
REVENUE 
CODE.—Section 432(e)(4)(B) of the Internal Revenue Code 
of 1986 is amended to read as follows:
1551 
‘‘(B) EMERGENCE.— 
‘‘(i) IN GENERAL.—A plan in critical 
status shall remain in such status until a 
plan year for which the plan actuary cer-
tifies, 
in 
accordance 
with 
subsection 
(b)(3)(A), that— 
‘‘(I) the plan is not described in 
one or more of the subparagraphs in 
subsection (b)(2) as of the beginning of 
the plan year, 
‘‘(II) the plan is not projected to 
have an accumulated funding defi-
ciency for the plan year or any of the 
9 succeeding plan years, without re-
gard to the use of the shortfall method 
but taking into account any extension 
of amortization periods under section 
431(d)(2) or section 412(e) (as in effect 
prior to the enactment of the Pension 
Protection Act of 2006), and 
‘‘(III) the plan is not projected to 
become insolvent within the meaning of 
section 418E for any of the 30 suc-
ceeding plan years.
1552 
‘‘(ii) PLANS WITH CERTAIN AMORTIZA-
TION EXTENSIONS.— 
‘‘(I) 
SPECIAL
EMERGENCE 
RULE.—Notwithstanding clause (i), a 
plan in critical status that has an 
automatic extension of amortization 
periods under section 431(d)(1) shall 
no longer be in critical status if the 
plan actuary certifies for a plan year, 
in 
accordance 
with 
subsection 
(b)(3)(A), that— 
‘‘(aa) the plan is not pro-
jected to have an accumulated 
funding deficiency for the plan 
year or any of the 9 succeeding 
plan years, without regard to the 
use of the shortfall method but 
taking into account any extension 
of amortization periods under sec-
tion 431(d)(1), and 
‘‘(bb) the plan is not pro-
jected to become insolvent within 
the meaning of section 418E for 
any of the 30 succeeding plan 
years,
1553 
regardless of whether the plan is de-
scribed in one or more of the subpara-
graphs in subsection (b)(2) as of the 
beginning of the plan year. 
‘‘(II) REENTRY
INTO
CRITICAL 
STATUS.—A plan that emerges from 
critical status under subclause (I) shall 
not reenter critical status for any sub-
sequent plan year unless— 
‘‘(aa) the plan is projected to 
have an accumulated funding de-
ficiency for the plan year or any 
of the 9 succeeding plan years, 
without regard to the use of the 
shortfall method but taking into 
account any extension of amorti-
zation 
periods 
under 
section 
431(d), or 
‘‘(bb) the plan is projected to 
become insolvent within the mean-
ing of section 418E for any of the 
30 succeeding plan years.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014.
1554 
SEC. 104. ENDANGERED STATUS NOT APPLICABLE IF NO 
ADDITIONAL ACTION IS REQUIRED. 
(a) AMENDMENTS
TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.— 
(1) IN
GENERAL.—Section 305(b) of the Em-
ployee Retirement Income Security Act of 1974 (29 
U.S.C. 1085(b)), as amended by section 102, is fur-
ther amended— 
(A) in paragraph (1), by striking ‘‘the plan 
is not in critical status for the plan year’’ and 
inserting ‘‘the plan is not in critical status for 
the plan year and is not described in paragraph 
(5),’’; and 
(B) by adding at the end the following: 
‘‘(5) SPECIAL RULE.—A plan is described in this 
paragraph if— 
‘‘(A) as part of the actuarial certification of 
endangered status under paragraph (3)(A) for 
the plan year, the plan actuary certifies that the 
plan is projected to no longer be described in ei-
ther paragraph (1)(A) or paragraph (1)(B) as of 
the end of the tenth plan year ending after the 
plan year to which the certification relates, and 
‘‘(B) the plan was not in critical or endan-
gered status for the immediately preceding plan 
year.’’.
1555 
(2) NOTICE.—Section 305(b)(3)(D) of such Act 
(29 U.S.C. 1085(b)(3)(D)) is amended— 
(A) by redesignating clause (iii) and clause 
(iv) (as added by section 102(a)(3)(B)) as 
clauses (iv) and (v), respectively; and 
(B) by inserting after clause (ii) the fol-
lowing: 
‘‘(iii) In the case of a multiemployer 
plan that would be in endangered status but 
for paragraph (5), the plan sponsor shall 
provide notice to the bargaining parties and 
the Pension Benefit Guaranty Corporation 
that the plan would be in endangered status 
but for such paragraph.’’. 
(C) in clause (iv) (as redesignated by sub-
paragraph (A)), by striking ‘‘clause (ii)’’ and in-
serting ‘‘clauses (ii) and (iii)’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
305(b)(3)(A)(i) 
of 
such 
Act 
(29 
U.S.C. 
1085(b)(3)(A)(i)) is amended by inserting after ‘‘en-
dangered status for a plan year’’ the following: ‘‘, or 
would be in endangered status for such plan year but 
for paragraph (5),’’. 
(b) AMENDMENTS TO INTERNAL REVENUE CODE OF 
1986.—
1556 
(1) IN GENERAL.—Section 432(b) of the Internal 
Revenue Code of 1986, as amended by section 102, is 
further amended— 
(A) in paragraph (1), by striking ‘‘the plan 
is not in critical status for the plan year’’ and 
inserting ‘‘the plan is not in critical status for 
the plan year and is not described in paragraph 
(5),’’; and 
(B) by adding at the end the following: 
‘‘(5) SPECIAL RULE.—A plan is described in this 
paragraph if— 
‘‘(A) as part of the actuarial certification of 
endangered status under paragraph (3)(A) for 
the plan year, the plan actuary certifies that the 
plan is projected to no longer be described in ei-
ther paragraph (1)(A) or paragraph (1)(B) as of 
the end of the tenth plan year ending after the 
plan year to which the certification relates, and 
‘‘(B) the plan was not in critical or endan-
gered status for the immediately preceding plan 
year.’’. 
(2) NOTICE.—Section 432(b)(3)(D) of such Code 
is amended—
1557 
(A) by redesignating clause (iii) and clause 
(iv) (as added by section 102(b)(3)(B)) as clauses 
(iv) and (v), respectively; and 
(B) by inserting after clause (ii) the fol-
lowing: 
‘‘(iii) In the case of a multiemployer 
plan that would be in endangered status but 
for paragraph (5), the plan sponsor shall 
provide notice to the bargaining parties and 
the Pension Benefit Guaranty Corporation 
that the plan would be in endangered status 
but for such paragraph.’’. 
(C) in clause (iv) (as redesignated by sub-
paragraph (A)), by striking ‘‘clause (ii)’’ and in-
serting ‘‘clauses (ii) and (iii)’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
432(b)(3)(A)(i) of such Code is amended by inserting 
after ‘‘endangered status for a plan year’’ the fol-
lowing: ‘‘, or would be in endangered status for such 
plan year but for paragraph (5),’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014.
1558 
SEC. 105. CORRECT ENDANGERED STATUS FUNDING IM-
PROVEMENT PLAN TARGET FUNDED PER-
CENTAGE. 
(a) AMENDMENT TO EMPLOYEE RETIREMENT INCOME 
SECURITY ACT OF 1974.—Section 305(c)(3)(A) of the Em-
ployee Retirement Income Security Act of 1974 (29 U.S.C. 
1085(c)(3)(A)) is amended— 
(1) in clause (i)(I), by striking ‘‘of such period’’ 
and inserting ‘‘of the first plan year for which the 
plan is certified to be in endangered status pursuant 
to paragraph (b)(3)’’; and 
(2) in clause (ii), by striking ‘‘any plan year’’ 
and inserting ‘‘the last plan year’’. 
(b) AMENDMENT TO INTERNAL REVENUE CODE.—Sec-
tion 432(c)(3)(A) of the Internal Revenue Code of 1986 is 
amended— 
(1) in clause (i)(I), by striking ‘‘of such period’’ 
and inserting ‘‘of the first plan year for which the 
plan is certified to be in endangered status pursuant 
to paragraph (b)(3)’’; and 
(2) in clause (ii), by striking ‘‘any plan year’’ 
and inserting ‘‘the last plan year’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014.
1559 
SEC. 106. CONFORMING ENDANGERED STATUS AND CRIT-
ICAL STATUS RULES DURING FUNDING IM-
PROVEMENT 
AND 
REHABILITATION 
PLAN 
ADOPTION PERIODS. 
(a) AMENDMENTS
TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Section 305(d) of the Em-
ployee Retirement Income Security Act of 1974 (29 U.S.C. 
1085(d)) is amended to read as follows: 
‘‘(d) RULES FOR OPERATION OF PLAN DURING ADOP-
TION AND IMPROVEMENT PERIODS.— 
‘‘(1) COMPLIANCE WITH FUNDING IMPROVEMENT 
PLAN.— 
‘‘(A) IN
GENERAL.—A plan may not be 
amended after the date of the adoption of a fund-
ing improvement plan under subsection (c) so as 
to be inconsistent with the funding improvement 
plan. 
‘‘(B) SPECIAL
RULES
FOR
BENEFIT
IN-
CREASES.—A plan may not be amended after the 
date of the adoption of a funding improvement 
plan under subsection (c) so as to increase bene-
fits, including future benefit accruals, unless the 
plan actuary certifies that such increase is paid 
for out of additional contributions not con-
templated by the funding improvement plan, 
and, after taking into account the benefit in-
1561 
plan may be adopted unless the amendment is 
required as a condition of qualification under 
part I of subchapter D of chapter 1 of the Inter-
nal Revenue Code of 1986 or to comply with 
other applicable law.’’. 
(b) AMENDMENTS TO INTERNAL REVENUE CODE.— 
Section 432(d) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(d) RULES FOR OPERATION OF PLAN DURING ADOP-
TION AND IMPROVEMENT PERIODS.— 
‘‘(1) COMPLIANCE WITH FUNDING IMPROVEMENT 
PLAN.— 
‘‘(A) IN
GENERAL.—A plan may not be 
amended after the date of the adoption of a fund-
ing improvement plan under subsection (c) so as 
to be inconsistent with the funding improvement 
plan. 
‘‘(B) SPECIAL
RULES
FOR
BENEFIT
IN-
CREASES.—A plan may not be amended after the 
date of the adoption of a funding improvement 
plan under subsection (c) so as to increase bene-
fits, including future benefit accruals, unless the 
plan actuary certifies that such increase is paid 
for out of additional contributions not con-
templated by the funding improvement plan,
1562 
and, after taking into account the benefit in-
crease, the multiemployer plan still is reasonably 
expected to meet the applicable benchmark on the 
schedule contemplated in the funding improve-
ment plan. 
‘‘(2) SPECIAL RULES FOR PLAN ADOPTION PE-
RIOD.—During the period beginning on the date of 
the certification under subsection (b)(3)(A) for the 
initial determination year and ending on the date of 
the adoption of a funding improvement plan— 
‘‘(A) the plan sponsor may not accept a col-
lective bargaining agreement or participation 
agreement with respect to the multiemployer 
plan that provides for— 
‘‘(i) a reduction in the level of con-
tributions for any participants, 
‘‘(ii) a suspension of contributions 
with respect to any period of service, or 
‘‘(iii) any new direct or indirect exclu-
sion of younger or newly hired employees 
from plan participation, and 
‘‘(B) no amendment of the plan which in-
creases the liabilities of the plan by reason of 
any increase in benefits, any change in the ac-
crual of benefits, or any change in the rate at
1563 
which benefits become nonforfeitable under the 
plan may be adopted unless the amendment is 
required as a condition of qualification under 
part I of subchapter D of chapter 1 or to comply 
with other applicable law.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014. 
SEC. 107. CORRECTIVE PLAN SCHEDULES WHEN PARTIES 
FAIL TO ADOPT IN BARGAINING. 
(a) AMENDMENTS
TO EMPLOYEE RETIREMENT IN-
COME SECURITY ACT OF 1974.—Section 305 of the Em-
ployee Retirement Income Security Act of 1974 (29 U.S.C. 
1085) is amended— 
(1) in subsection (c), by amending paragraph 
(7) to read as follows: 
‘‘(7) IMPOSITION OF SCHEDULE WHERE FAILURE 
TO ADOPT FUNDING IMPROVEMENT PLAN.— 
‘‘(A) INITIAL CONTRIBUTION SCHEDULE.— 
If— 
‘‘(i) a collective bargaining agreement 
providing for contributions under a multi-
employer plan that was in effect at the time 
the plan entered endangered status expires, 
and
1564 
‘‘(ii) after receiving one or more sched-
ules from the plan sponsor under paragraph 
(1)(B), the bargaining parties with respect 
to such agreement fail to adopt a contribu-
tion schedule with terms consistent with the 
funding improvement plan and a schedule 
from the plan sponsor, 
the plan sponsor shall implement the schedule 
described in paragraph (1)(B)(i)(I) beginning on 
the date specified in subparagraph (C). 
‘‘(B) SUBSEQUENT CONTRIBUTION SCHED-
ULE.—If— 
‘‘(i) a collective bargaining agreement 
providing for contributions under a multi-
employer plan in accordance with a sched-
ule provided by the plan sponsor pursuant 
to a funding improvement plan (or imposed 
under subparagraph (A)) expires while the 
plan is still in endangered status, and 
‘‘(ii) after receiving one or more up-
dated schedules from the plan sponsor under 
paragraph (6)(B), the bargaining parties 
with respect to such agreement fail to adopt 
a contribution schedule with terms con-
sistent with the updated funding improve-
1565 
ment plan and a schedule from the plan 
sponsor, 
then the contribution schedule applicable under 
the expired collective bargaining agreement, as 
updated and in effect on the date the collective 
bargaining agreement expires, shall be imple-
mented by the plan sponsor beginning on the 
date specified in subparagraph (C). 
‘‘(C) DATE OF IMPLEMENTATION.—The date 
specified in this subparagraph is the date which 
is 180 days after the date on which the collective 
bargaining agreement described in subparagraph 
(A) or (B) expires. 
‘‘(D) FAILURE TO MAKE SCHEDULED CON-
TRIBUTIONS.—Any failure to make a contribu-
tion under a schedule of contribution rates pro-
vided under this paragraph shall be treated as a 
delinquent contribution under section 515 and 
shall be enforceable as such.’’, 
(2) in subsection (e)(3), by amending subpara-
graph (C) to read as follows: 
‘‘(C) IMPOSITION
OF
SCHEDULE
WHERE 
FAILURE TO ADOPT REHABILITATION PLAN.— 
‘‘(i) INITIAL
CONTRIBUTION
SCHED-
ULE.—If—
1586 
‘‘(3) CONTRIBUTION
INCREASES
REQUIRED
BY 
FUNDING IMPROVEMENT OR REHABILITATION PLAN.— 
‘‘(A) IN
GENERAL.—Any increase in the 
contribution rate (or other increase in contribu-
tion requirements unless due to increased levels 
of work, employment, or periods for which com-
pensation is provided) that is required or made 
in order to enable the plan to meet the require-
ment of the funding improvement plan or reha-
bilitation plan shall be disregarded in deter-
mining the allocation of unfunded vested benefits 
to an employer under section 4211 of such Act 
and in determining the highest contribution rate 
under section 4219(c) of such Act, except for pur-
poses of determining the unfunded vested benefits 
attributable to an employer under section 
4211(c)(4) of such Act or a comparable method 
approved under section 4211(c)(5) of such Act. 
‘‘(B) SPECIAL RULES.—For purposes of this 
paragraph, any increase in the contribution rate 
(or other increase in contribution requirements) 
shall be deemed to be required or made in order 
to enable the plan to meet the requirement of the 
funding improvement plan or rehabilitation 
plan except for increases in contribution require-
1599 
‘‘(A) the total value of the increase in benefit 
payments for such year that is attributable to the ben-
efit improvement, or 
‘‘(B) the total benefit payments from the plan 
created by the partition for such year. 
Such payment shall be made at the time of, and in addition 
to, any other premium imposed by the corporation under 
this title. 
‘‘(3) The plan that was partitioned shall pay the pre-
miums imposed by the corporation under this title with re-
spect to participants whose benefits were transferred to the 
plan created by the partition order for each year during 
the 10-year period following the partition effective date. 
‘‘(f) Not later than 14 days after the partition order, 
the corporation shall provide notice of such order to the 
Committee on Education and the Workforce of the House 
of Representatives, the Committee on Ways and Means of 
the House of Representatives, the Committee on Finance of 
the Senate, the Committee on Health, Education, Labor, 
and Pensions of the Senate, and any affected participants 
or beneficiaries.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2014.