143
‘‘(i) For calendar year 2008, the Sec-
retary shall make transfers equal to 25 
percent of the amounts that would other-
wise be required under subparagraphs (B) 
and (C) of paragraph (2). 
‘‘(ii) For calendar year 2009, the Sec-
retary shall make transfers equal to 50 
percent of the amounts that would other-
wise be required under subparagraphs (B) 
and (C) of paragraph (2). 
‘‘(iii) For calendar year 2010, the 
Secretary shall make transfers equal to 75 
percent of the amounts that would other-
wise be required under subparagraphs (B) 
and (C) of paragraph (2). 
‘‘(i) FUNDING.—
‘‘(1) IN GENERAL.—Subject to paragraph (3), 
out of any funds in the Treasury not otherwise ap-
propriated, the Secretary of the Treasury shall 
transfer to the plans described in subsection (h)(2) 
such sums as are necessary to pay the following 
amounts: 
‘‘(A) To the Combined Fund (as defined in 
section 9701(a)(5) of the Internal Revenue 
Code of 1986 and referred to in this paragraph
144
as the ‘Combined Fund’), the amount that the 
trustees of the Combined Fund estimate will be 
expended from premium accounts maintained 
by the Combined Fund for the fiscal year to 
provide benefits for beneficiaries who are unas-
signed beneficiaries solely as a result of the ap-
plication of section 9706(h)(1) of the Internal 
Revenue Code of 1986, subject to the following 
limitations: 
‘‘(i) For fiscal year 2008, the amount 
paid under this subparagraph shall equal—
‘‘(I) the amount described in sub-
paragraph (A); minus 
‘‘(II) the amounts required under 
section 9706(h)(3)(A) of the Internal 
Revenue Code of 1986. 
‘‘(ii) For fiscal year 2009, the amount 
paid under this subparagraph shall equal—
‘‘(I) the amount described in sub-
paragraph (A); minus 
‘‘(II) the amounts required under 
section 9706(h)(3)(B) of the Internal 
Revenue Code of 1986.
145
‘‘(iii) For fiscal year 2010, the 
amount paid under this subparagraph shall 
equal—
‘‘(I) the amount described in sub-
paragraph (A); minus 
‘‘(II) the amounts required under 
section 9706(h)(3)(C) of the Internal 
Revenue Code of 1986. 
‘‘(B) On certification by the trustees of 
any plan described in subsection (h)(2) that the 
amount available for transfer by the Secretary 
pursuant to this section (determined after ap-
plication of any limitation under subsection 
(h)(5)) is less than the amount required to be 
transferred, to the plan the amount necessary 
to meet the requirement of subsection (h)(2). 
‘‘(C) To the Combined Fund, $9,000,000 
on October 1, 2007, $9,000,000 on October 1, 
2008, and $9,000,000 on October 1, 2009 
(which amounts shall not be exceeded) to pro-
vide a refund of any premium (as described in 
section 9704(a) of the Internal Revenue Code 
of 1986) paid on or before September 7, 2000, 
to the Combined Fund, plus interest on the pre-
mium calculated at the rate of 7.5 percent per
146
year, on a proportional basis and to be paid not 
later than 60 days after the date on which each 
payment is received by the Combined Fund, to 
those signatory operators (to the extent that 
the Combined Fund has not previously returned 
the premium amounts to the operators), or any 
related persons to the operators (as defined in 
section 9701(c) of the Internal Revenue Code of 
1986), or their heirs, successors, or assigns who 
have been denied the refunds as the result of 
final judgments or settlements if—
‘‘(i) prior to the date of enactment of 
this paragraph, the signatory operator (or 
any related person to the operator)—
‘‘(I) had all of its beneficiary as-
signments made under section 9706 of 
the Internal Revenue Code of 1986 
voided by the Commissioner of the So-
cial Security Administration; and 
‘‘(II) was subject to a final judg-
ment or final settlement of litigation 
adverse to a claim by the operator 
that the assignment of beneficiaries 
under section 9706 of the Internal 
Revenue Code of 1986 was unconsti-