I 
116TH CONGRESS 
1ST SESSION 
H. R. 935 
To provide for transfers to the 1974 UMWA pension plan and a reduction 
in the minimum age for allowable in-service distributions. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 31, 2019 
Mr. MCKINLEY (for himself, Mr. BOST, Mr. RODNEY DAVIS of Illinois, Mr. 
WELCH, Mr. MOONEY of West Virginia, Mr. NORCROSS, Mr. LAMB, Mr. 
MICHAEL
F. DOYLE
of Pennsylvania, Mrs. MILLER, and Mr. 
FITZPATRICK) introduced the following bill; which was referred to the 
Committee on Natural Resources, and in addition to the Committee on 
Ways and Means, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To provide for transfers to the 1974 UMWA pension plan 
and a reduction in the minimum age for allowable in- 
service distributions. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Miners Pension Protec-
tion Act’’. 
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SEC. 2. TRANSFERS TO 1974 UMWA PENSION PLAN. 
(a) IN GENERAL.—Subsection (i) of section 402 of 
the Surface Mining Control and Reclamation Act of 1977 
(30 U.S.C. 1232), as amended by the Further Continuing 
and Security Assistance Appropriations Act, 2017, is 
amended— 
(1) 
in 
paragraph 
(3)(A), 
by 
striking 
‘‘$490,000,000’’ and inserting ‘‘$750,000,000’’; 
(2) by redesignating paragraph (4) as para-
graph (5); and 
(3) by inserting after paragraph (3) the fol-
lowing: 
‘‘(4) ADDITIONAL AMOUNTS.— 
‘‘(A) CALCULATION.—If the dollar limita-
tion specified in paragraph (3)(A) exceeds the 
aggregate amount required to be transferred 
under paragraphs (1) and (2) for a fiscal year, 
the Secretary of the Treasury shall transfer an 
additional amount equal to the difference be-
tween such dollar limitation and such aggregate 
amount to the trustees of the 1974 UMWA 
Pension Plan to pay benefits required under 
that plan. 
‘‘(B) CESSATION
OF
TRANSFERS.—The 
transfers described in subparagraph (A) shall 
cease as of the first fiscal year beginning after 
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the first plan year for which the funded per-
centage (as defined in section 432(j)(2) of the 
Internal Revenue Code of 1986) of the 1974 
UMWA Pension Plan is at least 100 percent. 
‘‘(C) 
PROHIBITION
ON
BENEFIT
IN-
CREASES, ETC.—During a fiscal year in which 
the 1974 UMWA Pension Plan is receiving 
transfers under subparagraph (A), no amend-
ment of such plan which increases the liabilities 
of the plan by reason of any increase in bene-
fits, any change in the accrual of benefits, or 
any change in the rate at which benefits become 
nonforfeitable under the plan may be adopted 
unless the amendment is required as a condi-
tion of qualification under part I of subchapter 
D of chapter 1 of the Internal Revenue Code of 
1986. 
‘‘(D) ENHANCED ANNUAL REPORTING.— 
‘‘(i) IN GENERAL.—Not later than the 
90th day of each plan year beginning after 
the date of enactment of the Miners Pen-
sion Protection Act, the trustees of the 
1974 UMWA Pension Plan shall file with 
the Secretary of the Treasury or the Sec-
retary’s delegate and the Pension Benefit 
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Guaranty Corporation a report (including 
appropriate documentation and actuarial 
certifications from the plan actuary, as re-
quired by the Secretary of the Treasury or 
the Secretary’s delegate) that contains— 
‘‘(I) whether the plan is in en-
dangered or critical status under sec-
tion 305 of the Employee Retirement 
Income Security Act of 1974 and sec-
tion 432 of the Internal Revenue Code 
of 1986 as of the first day of such 
plan year; 
‘‘(II) the funded percentage (as 
defined in section 432(j)(2) of such 
Code) as of the first day of such plan 
year, and the underlying actuarial 
value of assets and liabilities taken 
into account in determining such per-
centage; 
‘‘(III) the market value of the as-
sets of the plan as of the last day of 
the plan year preceding such plan 
year; 
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‘‘(IV) the total value of all con-
tributions made during the plan year 
preceding such plan year; 
‘‘(V) the total value of all bene-
fits paid during the plan year pre-
ceding such plan year; 
‘‘(VI) cash flow projections for 
such plan year and either the 6 or 10 
succeeding plan years, at the election 
of the trustees, and the assumptions 
relied upon in making such projec-
tions; 
‘‘(VII) funding standard account 
projections for such plan year and the 
9 succeeding plan years, and the as-
sumptions relied upon in making such 
projections; 
‘‘(VIII) the total value of all in-
vestment gains or losses during the 
plan year preceding such plan year; 
‘‘(IX) any significant reduction 
in the number of active participants 
during the plan year preceding such 
plan year, and the reason for such re-
duction; 
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‘‘(X) a list of employers that 
withdrew from the plan in the plan 
year preceding such plan year, and 
the resulting reduction in contribu-
tions; 
‘‘(XI) a list of employers that 
paid withdrawal liability to the plan 
during the plan year preceding such 
plan year and, for each employer, a 
total assessment of the withdrawal li-
ability paid, the annual payment 
amount, and the number of years re-
maining in the payment schedule with 
respect to such withdrawal liability; 
‘‘(XII) any material changes to 
benefits, accrual rates, or contribution 
rates during the plan year preceding 
such plan year; 
‘‘(XIII) any scheduled benefit in-
crease or decrease in the plan year 
preceding such plan year having a 
material effect on liabilities of the 
plan; 
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‘‘(XIV) details regarding any 
funding improvement plan or rehabili-
tation plan and updates to such plan; 
‘‘(XV) the number of partici-
pants and beneficiaries during the 
plan year preceding such plan year 
who are active participants, the num-
ber of participants and beneficiaries in 
pay status, and the number of termi-
nated vested participants and bene-
ficiaries; 
‘‘(XVI) the information contained 
on the most recent annual funding no-
tice submitted by the plan under sec-
tion 101(f) of the Employee Retire-
ment Income Security Act of 1974; 
‘‘(XVII) the information con-
tained on the most recent Department 
of Labor Form 5500 of the plan; and 
‘‘(XVIII) copies of the plan docu-
ment and amendments, other retire-
ment benefit or ancillary benefit plans 
relating to the plan and contribution 
obligations under such plans, a break-
down of administrative expenses of 
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the plan, participant census data and 
distribution of benefits, the most re-
cent actuarial valuation report as of 
the plan year, copies of collective bar-
gaining agreements, and financial re-
ports, and such other information as 
the Secretary of the Treasury or the 
Secretary’s delegate, in consultation 
with the Secretary of Labor and the 
Director of the Pension Benefit Guar-
anty Corporation, may require. 
‘‘(ii) ELECTRONIC SUBMISSION.—The 
report required under clause (i) shall be 
submitted electronically. 
‘‘(iii) INFORMATION
SHARING.—The 
Secretary of the Treasury or the Sec-
retary’s delegate shall share the informa-
tion in the report under clause (i) with the 
Secretary of Labor. 
‘‘(iv) PENALTY.—Any failure to file 
the report required under clause (i) on or 
before the date described in such clause 
shall be treated as a failure to file a report 
required to be filed under section 6058(a) 
of the Internal Revenue Code of 1986, ex-
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cept that section 6652(e) of such Code 
shall be applied with respect to any such 
failure by substituting ‘$100’ for ‘$25’. 
The preceding sentence shall not apply if 
the Secretary of the Treasury or the Sec-
retary’s delegate determines that reason-
able diligence has been exercised by the 
trustees of such plan in attempting to 
timely file such report. 
‘‘(E) 1974 UMWA
PENSION
PLAN
DE-
FINED.—For purposes of this paragraph, the 
term ‘1974 UMWA Pension Plan’ has the 
meaning given the term in section 9701(a)(3) 
of the Internal Revenue Code of 1986, but 
without regard to the limitation on participation 
to individuals who retired in 1976 and there-
after.’’. 
(b) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to fiscal years beginning 
after September 30, 2016. 
(2) 
REPORTING
REQUIREMENTS.—Section 
402(i)(4)(F) of the Surface Mining Control and Rec-
lamation Act of 1977 (30 U.S.C. 1232(i)(4)(F)), as 
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added by this section, shall apply to plan years be-
ginning after the date of the enactment of this Act. 
SEC. 3. REDUCTION IN MINIMUM AGE FOR ALLOWABLE IN- 
SERVICE DISTRIBUTIONS. 
(a) IN GENERAL.—Section 401(a)(36) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘age 62’’ 
and inserting ‘‘age 591⁄2’’. 
(b) APPLICATION
TO
GOVERNMENTAL
SECTION 
457(b) PLANS.—Section 457(d)(1)(A)(i) of such Code is 
amended by inserting ‘‘(in the case of a plan maintained 
by an employer described in subsection (e)(1)(A), age 
591⁄2)’’ before the comma at the end. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2017. 
Æ 
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