this paragraph, the Secretary may enter into a coop-
erative agreement, pursuant to the Federal Grant and
Cooperative Agreement Act of 1977 (31 U.S.C. 6301
et seq.), with any appropriate, qualified entity.’’;
(3) in subsection (e)(2)—
(A) by striking ‘‘Committee on Labor and
Human Resources’’ in subparagraph (D) and in-
serting 
‘‘Committee 
on 
Health, 
Education,
Labor, and Pensions’’;
(B) by striking subparagraph (F) and in-
serting the following:
‘‘(F) the Chairman and Ranking Member of
the Subcommittee on Labor, Health and Human
Services, and Education of the Committee on
Appropriations of the House of Representatives
and the Chairman and Ranking Member of the
Subcommittee on Labor, Health and Human
Services, and Education of the Committee on
Appropriations of the Senate;’’;
(C) by redesignating subparagraph (G) as
subparagraph (J); and
(D) by inserting after subparagraph (F) the
following new subparagraphs:
‘‘(G) the Chairman and Ranking Member of
the Committee on Finance of the Senate;
‘‘(H) the Chairman and Ranking Member
of the Committee on Ways and Means of the
House of Representatives;
‘‘(I) the Chairman and Ranking Member of
the Subcommittee on Employer-Employee Rela-
tions of the Committee on Education and the
Workforce of the House of Representatives; and’’;
(4) in subsection (e)(3)—
(A) by striking ‘‘There shall be not more
than 200 additional participants.’’ in subpara-
graph (A) and inserting ‘‘The participants in
the National Summit shall also include addi-
tional participants appointed under this sub-
paragraph.’’;
(B) by striking ‘‘one-half shall be appointed
by the President,’’ in subparagraph (A)(i) and
inserting ‘‘not more than 100 participants shall
be appointed under this clause by the Presi-
dent,’’;
(C) by striking ‘‘one-half shall be appointed
by the elected leaders of Congress’’ in subpara-
graph (A)(ii) and inserting ‘‘not more than 100
participants shall be appointed under this clause
by the elected leaders of Congress’’;
(D) by redesignating subparagraph (B) as
subparagraph (C); and
(E) by inserting after subparagraph (A) the
following new subparagraph:
‘‘(B) PRESIDENTIAL AUTHORITY FOR ADDI-
TIONAL APPOINTMENTS.—The President, in con-
sultation with the elected leaders of Congress re-
ferred to in subsection (a), may appoint under
this subparagraph additional participants to the
National Summit. The number of such addi-
tional participants appointed under this sub-
paragraph may not exceed the lesser of 3 percent
of the total number of all additional participants
appointed under this paragraph, or 10. Such ad-
ditional participants shall be appointed from
persons nominated by the organization referred
to in subsection (b)(2) which is made up of pri-
vate sector businesses and associations partnered
with Government entities to promote long term
financial security in retirement through savings
and with which the Secretary is required there-
under to consult and cooperate and shall not be
Federal, State, or local government employees.’’;
(5) in subsection (e)(3)(C) (as redesignated), by
striking ‘‘January 31, 1998’’ and inserting ‘‘3 months
before the convening of each summit’’
(6) in subsection (f)(1)(C), by inserting ‘‘, no
later than 90 days prior to the date of the commence-
ment of the National Summit,’’ after ‘‘comment’’;
(7) in subsection (g), by inserting ‘‘, in consulta-
tion with the congressional leaders specified in sub-
section (e)(2),’’ after ‘‘report’’ the first place it ap-
pears;
(8) in subsection (i)—
(A) by striking ‘‘for fiscal years beginning
on or after October 1, 1997,’’; and
(B) by adding at the end the following new
paragraph:
‘‘(3) RECEPTION AND REPRESENTATION AUTHOR-
ITY.—The Secretary is hereby granted reception and
representation authority limited specifically to the
events at the National Summit. The Secretary shall
use any private contributions accepted in connection
with the National Summit prior to using funds ap-
propriated for purposes of the National Summit pur-
suant to this paragraph.’’; and
(9) in subsection (k)—
(A) by striking ‘‘shall enter into a contract
on a sole-source basis’’ and inserting ‘‘may enter
into a contract on a sole-source basis’’; and
(B) by striking ‘‘in fiscal year 1998’’.
SEC. 205. MISSING PARTICIPANTS.
(a) IN GENERAL.—Section 4050 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 1350) is
amended by redesignating subsection (c) as subsection (e)
and by inserting after subsection (b) the following new sub-
sections:
‘‘(c) MULTIEMPLOYER PLANS.—The corporation shall
prescribe rules similar to the rules in subsection (a) for mul-
tiemployer plans covered by this title that terminate under
section 4041A.
‘‘(d) PLANS NOT OTHERWISE SUBJECT TO TITLE.—
‘‘(1) TRANSFER TO CORPORATION.—The plan ad-
ministrator of a plan described in paragraph (4) may
elect to transfer a missing participant’s benefits to the
corporation upon termination of the plan.
‘‘(2) INFORMATION TO THE CORPORATION.—To
the extent provided in regulations, the plan adminis-
trator of a plan described in paragraph (4) shall,
upon termination of the plan, provide the corporation
information with respect to benefits of a missing par-
ticipant if the plan transfers such benefits—
‘‘(A) to the corporation, or
‘‘(B) to an entity other than the corporation
or a plan described in paragraph (4)(B)(ii).
‘‘(3) PAYMENT BY THE CORPORATION.—If bene-
fits of a missing participant were transferred to the
corporation under paragraph (1), the corporation
shall, upon location of the participant or beneficiary,
pay to the participant or beneficiary the amount
transferred (or the appropriate survivor benefit)
either—
‘‘(A) in a single sum (plus interest), or
‘‘(B) in such other form as is specified in
regulations of the corporation.
‘‘(4) PLANS DESCRIBED.—A plan is described in
this paragraph if—
‘‘(A) the plan is a pension plan (within the
meaning of section 3(2))—
‘‘(i) to which the provisions of this sec-
tion do not apply (without regard to this
subsection), and
‘‘(ii) which is not a plan described in
paragraphs (2) through (11) of section
4021(b), and
‘‘(B) at the time the assets are to be distrib-
uted upon termination, the plan—
‘‘(i) has missing participants, and
‘‘(ii) has not provided for the transfer
of assets to pay the benefits of all missing
participants to another pension plan (with-
in the meaning of section 3(2)).
‘‘(5) CERTAIN PROVISIONS NOT TO APPLY.—Sub-
sections (a)(1) and (a)(3) shall not apply to a plan
described in paragraph (4).’’.
(b) CONFORMING AMENDMENTS.—Section 206(f) of
such Act (29 U.S.C. 1056(f)) is amended—
(1) by striking ‘‘title IV’’ and inserting ‘‘section
4050’’; and
(2) by striking ‘‘the plan shall provide that,’’.
(c) EFFECTIVE DATE.—The amendment made by this
section shall apply to distributions made after final regula-
tions implementing subsections (c) and (d) of section 4050
of the Employee Retirement Income Security Act of 1974
(as added by subsection (a)), respectively, are prescribed.
SEC. 206. REDUCED PBGC PREMIUM FOR NEW PLANS OF
SMALL EMPLOYERS.
(a) IN
GENERAL.—Subparagraph (A) of section
4006(a)(3) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1306(a)(3)(A)) is amended—
(1) in clause (i), by inserting ‘‘other than a new
single-employer plan (as defined in subparagraph
(F)) maintained by a small employer (as so de-
fined),’’ after ‘‘single-employer plan,’’,
(2) in clause (iii), by striking the period at the
end and inserting ‘‘, and’’, and
(3) by adding at the end the following new
clause:
‘‘(iv) in the case of a new single-employer plan
(as defined in subparagraph (F)) maintained by a
small employer (as so defined) for the plan year, $5
for each individual who is a participant in such plan
during the plan year.’’.
(b) DEFINITION OF NEW SINGLE-EMPLOYER PLAN.—
Section 4006(a)(3) of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1306(a)(3)) is amended by
adding at the end the following new subparagraph:
‘‘(F)(i) For purposes of this paragraph, a single-em-
ployer plan maintained by a contributing sponsor shall be
treated as a new single-employer plan for each of its first
5 plan years if, during the 36-month period ending on the
date of the adoption of such plan, the sponsor or any mem-
ber of such sponsor’s controlled group (or any predecessor
of either) did not establish or maintain a plan to which
this title applies with respect to which benefits were accrued
for substantially the same employees as are in the new sin-
gle-employer plan.
‘‘(ii)(I) For purposes of this paragraph, the term
‘small employer’ means an employer which on the first day
of any plan year has, in aggregation with all members of
the controlled group of such employer, 100 or fewer employ-
ees.
‘‘(II) In the case of a plan maintained by two or more
contributing sponsors that are not part of the same con-
trolled group, the employees of all contributing sponsors and
controlled groups of such sponsors shall be aggregated for
purposes of determining whether any contributing sponsor
is a small employer.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall apply to plans established after December 31,
2001.
SEC. 207. REDUCTION OF ADDITIONAL PBGC PREMIUM FOR
NEW AND SMALL PLANS.
(a) NEW
PLANS.—Subparagraph (E) of section
4006(a)(3) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1306(a)(3)(E)) is amended by add-
ing at the end the following new clause:
‘‘(v) In the case of a new defined benefit plan, the
amount determined under clause (ii) for any plan year
shall be an amount equal to the product of the amount de-
termined under clause (ii) and the applicable percentage.
For purposes of this clause, the term ‘applicable percentage’
means—
‘‘(I) 0 percent, for the first plan year.
‘‘(II) 20 percent, for the second plan year.
‘‘(III) 40 percent, for the third plan year.
‘‘(IV) 60 percent, for the fourth plan year.
‘‘(V) 80 percent, for the fifth plan year.
For purposes of this clause, a defined benefit plan (as de-
fined in section 3(35)) maintained by a contributing spon-
sor shall be treated as a new defined benefit plan for each
of its first 5 plan years if, during the 36-month period end-
ing on the date of the adoption of the plan, the sponsor
and each member of any controlled group including the
sponsor (or any predecessor of either) did not establish or
maintain a plan to which this title applies with respect
to which benefits were accrued for substantially the same
employees as are in the new plan.’’.
(b) SMALL PLANS.—Paragraph (3) of section 4006(a)
of the Employee Retirement Income Security Act of 1974
(29 U.S.C. 1306(a)), as amended by section 206(b), is
amended—
(1) by striking ‘‘The’’ in subparagraph (E)(i)
and inserting ‘‘Except as provided in subparagraph
(G), the’’, and
(2) by inserting after subparagraph (F) the fol-
lowing new subparagraph:
‘‘(G)(i) In the case of an employer who has 25 or fewer
employees on the first day of the plan year, the additional
premium determined under subparagraph (E) for each par-
ticipant shall not exceed $5 multiplied by the number of
participants in the plan as of the close of the preceding plan
year.
‘‘(ii) For purposes of clause (i), whether an employer
has 25 or fewer employees on the first day of the plan year
is determined taking into consideration all of the employees
of all members of the contributing sponsor’s controlled
group. In the case of a plan maintained by two or more
contributing sponsors, the employees of all contributing
sponsors and their controlled groups shall be aggregated for
purposes of determining whether the 25-or-fewer-employees
limitation has been satisfied.’’.
(c) EFFECTIVE DATES.—
(1) SUBSECTION (a).—The amendments made by
subsection (a) shall apply to plans established after
December 31, 2001.
(2) SUBSECTION (b).—The amendments made by
subsection (b) shall apply to plan years beginning
after December 31, 2002.
SEC. 208. AUTHORIZATION FOR PBGC TO PAY INTEREST ON
PREMIUM OVERPAYMENT REFUNDS.
(a) IN GENERAL.—Section 4007(b) of the Employment
Retirement Income Security Act of 1974 (29 U.S.C.
1307(b)) is amended—
(1) by striking ‘‘(b)’’ and inserting ‘‘(b)(1)’’, and
(2) by inserting at the end the following new
paragraph:
‘‘(2) The corporation is authorized to pay, subject to
regulations prescribed by the corporation, interest on the
amount of any overpayment of premium refunded to a des-
ignated payor. Interest under this paragraph shall be cal-
culated at the same rate and in the same manner as interest
is calculated for underpayments under paragraph (1).’’.
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to interest accruing for periods be-
ginning not earlier than the date of the enactment of this
Act.
SEC. 209. SUBSTANTIAL OWNER BENEFITS IN TERMINATED
PLANS.
(a) MODIFICATION OF PHASE-IN OF GUARANTEE.—
Section 4022(b)(5) of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1322(b)(5)) is amended to
read as follows:
‘‘(5)(A) For purposes of this paragraph, the term ‘ma-
jority owner’ means an individual who, at any time during
the 60-month period ending on the date the determination
is being made—
‘‘(i) owns the entire interest in an unincor-
porated trade or business,
‘‘(ii) in the case of a partnership, is a partner
who owns, directly or indirectly, 50 percent or more
of either the capital interest or the profits interest in
such partnership, or
‘‘(iii) in the case of a corporation, owns, directly
or indirectly, 50 percent or more in value of either the
voting stock of that corporation or all the stock of that
corporation.
For purposes of clause (iii), the constructive ownership
rules of section 1563(e) of the Internal Revenue Code of
1986 shall apply (determined without regard to section
1563(e)(3)(C)).
‘‘(B) In the case of a participant who is a majority
owner, the amount of benefits guaranteed under this section
shall equal the product of—
‘‘(i) a fraction (not to exceed 1) the numerator
of which is the number of years from the later of the
effective date or the adoption date of the plan to the
termination date, and the denominator of which is
10, and
‘‘(ii) the amount of benefits that would be guar-
anteed under this section if the participant were not
a majority owner.’’.
(b) MODIFICATION OF ALLOCATION OF ASSETS.—
(1) Section 4044(a)(4)(B) of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C.
1344(a)(4)(B)) is amended by striking ‘‘section
4022(b)(5)’’ and inserting ‘‘section 4022(b)(5)(B)’’.
(2) Section 4044(b) of such Act (29 U.S.C.
1344(b)) is amended—
(A) by striking ‘‘(5)’’ in paragraph (2) and
inserting ‘‘(4), (5),’’, and
(B) 
by 
redesignating 
paragraphs 
(3)
through (6) as paragraphs (4) through (7), re-
spectively, and by inserting after paragraph (2)
the following new paragraph:
‘‘(3) If assets available for allocation under
paragraph (4) of subsection (a) are insufficient to sat-
isfy in full the benefits of all individuals who are de-
scribed in that paragraph, the assets shall be allocated
first to benefits described in subparagraph (A) of that
paragraph. Any remaining assets shall then be allo-
cated to benefits described in subparagraph (B) of
that paragraph. If assets allocated to such subpara-
graph (B) are insufficient to satisfy in full the bene-
fits described in that subparagraph, the assets shall be
allocated pro rata among individuals on the basis of
the present value (as of the termination date) of their
respective benefits described in that subparagraph.’’.
(c) CONFORMING AMENDMENTS.—
(1) Section 4021 of the Employee Retirement In-
come Security Act of 1974 (29 U.S.C. 1321) is
amended—
(A) in subsection (b)(9), by striking ‘‘as de-
fined in section 4022(b)(6)’’, and
(B) by adding at the end the following new
subsection:
‘‘(d) For purposes of subsection (b)(9), the term ‘sub-
stantial owner’ means an individual who, at any time dur-
ing the 60-month period ending on the date the determina-
tion is being made—
‘‘(1) owns the entire interest in an unincor-
porated trade or business,
‘‘(2) in the case of a partnership, is a partner
who owns, directly or indirectly, more than 10 per-
cent of either the capital interest or the profits inter-
est in such partnership, or
‘‘(3) in the case of a corporation, owns, directly
or indirectly, more than 10 percent in value of either
the voting stock of that corporation or all the stock of
that corporation.
For purposes of paragraph (3), the constructive ownership
rules of section 1563(e) of the Internal Revenue Code of
1986 shall apply (determined without regard to section
1563(e)(3)(C)).’’.
(2) Section 4043(c)(7) of such Act (29 U.S.C.
1343(c)(7)) 
is 
amended 
by 
striking 
‘‘section
4022(b)(6)’’ and inserting ‘‘section 4021(d)’’.
(d) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall
apply to plan terminations—
(A) under section 4041(c) of the Employee
Retirement Income Security Act of 1974 (29
U.S.C. 1341(c)) with respect to which notices of
intent to terminate are provided under section
4041(a)(2) of such Act (29 U.S.C. 1341(a)(2))
after December 31, 2002, and
(B) under section 4042 of such Act (29
U.S.C. 1342) with respect to which proceedings
are instituted by the corporation after such date.
(2) CONFORMING
AMENDMENTS.—The amend-
ments made by subsection (c) shall take effect on Jan-
uary 1, 2003.
SEC. 210. BENEFIT SUSPENSION NOTICE.
(a) MODIFICATION OF REGULATION.—The Secretary of
Labor shall modify the regulation under subparagraph (B)
of section 203(a)(3) of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1053(a)(3)(B)) to provide
that the notification required by such regulation in connec-
tion with any suspension of benefits described in such
subparagraph—
(1) in the case of an employee who returns to
service described in section 203(a)(3)(B)(i) or (ii) of
such Act after commencement of payment of benefits
under the plan, shall be made during the first cal-
endar month or the first 4 or 5-week payroll period
ending in a calendar month in which the plan with-
holds payments, and
(2) in the case of any employee who is not de-
scribed in paragraph (1)—
(A) may be included in the summary plan
description for the plan furnished in accordance
with section 104(b) of such Act (29 U.S.C.
1024(b)), rather than in a separate notice, and
(B) need not include a copy of the relevant
plan provisions.
(b) EFFECTIVE DATE.—The modification made under
this section shall apply to plan years beginning after De-
cember 31, 2002.
SEC. 211. STUDIES.
(a) 
MODEL
SMALL
EMPLOYER
GROUP
PLANS
STUDY.—As soon as practicable after the date of the enact-
ment of this Act, the Secretary of Labor, in consultation
with the Secretary of the Treasury, shall conduct a study
to determine—
(1) the most appropriate form or forms of—
(A) employee pension benefit plans which
would—
(i) be simple in form and easily main-
tained by multiple small employers, and
(ii) provide for ready portability of
benefits for all participants and bene-
ficiaries,
(B) alternative arrangements providing
comparable benefits which may be established by
employee or employer associations, and
(C) alternative arrangements providing
comparable benefits to which employees may con-
tribute in a manner independent of employer
sponsorship, and
(2) appropriate methods and strategies for mak-
ing pension plan coverage described in paragraph (1)
more widely available to American workers.
(b) MATTERS TO BE CONSIDERED.—In conducting the
study under subsection (a), the Secretary of Labor shall con-
sider the adequacy and availability of existing employee
pension benefit plans and the extent to which existing mod-
els may be modified to be more accessible to both employees
and employers.
(c) REPORT.—Not later than 18 months after the date
of the enactment of this Act, the Secretary of Labor shall
report the results of the study under subsection (a), together
with the Secretary’s recommendations, to the Committee on
Education and the Workforce and the Committee on Ways
and Means of the House of Representatives and the Com-
mittee on Health, Education, Labor, and Pensions and the
Committee on Finance of the Senate. Such recommenda-
tions shall include one or more model plans described in
subsection (a)(1)(A) and model alternative arrangements
described in subsections (a)(1)(B) and (a)(1)(C) which may
serve as the basis for appropriate administrative or legisla-
tive action.
(d) STUDY ON EFFECT OF LEGISLATION.—Not later
than 5 years after the date of the enactment of this Act,
the Secretary of Labor shall submit to the Committee on
Education and the Workforce of the House of Representa-
tives and the Committee on Health, Education, Labor, and
Pensions of the Senate a report on the effect of the provi-
sions of this Act and title VI of the Economic Growth and
Tax Relief Reconciliation Act of 2001 on pension plan cov-
erage, including any change in—
(1) the extent of pension plan coverage for low
and middle-income workers,
(2) the levels of pension plan benefits generally,
(3) the quality of pension plan coverage gen-
erally,
(4) workers’ access to and participation in pen-
sion plans, and
(5) retirement security.
SEC. 212. INTEREST RATE RANGE FOR ADDITIONAL FUND-
ING REQUIREMENTS.
(a) SPECIAL
RULE.—Subclause (III) of section
302(d)(7)(C)(i) of the Employee Retirement Income Secu-
rity Act of 1974 (29 U.S.C. 1082(d)(7)(C)(i)) is amended—
(1) by striking ‘‘2002 or 2003’’ in the text and
inserting ‘‘2001, 2002, or 2003’’, and
(2) by striking ‘‘2002 AND 2003’’ in the heading
and inserting ‘‘2001, 2002, OR 2003’’.
(b) 
PBGC.—Subclause 
(IV) 
of 
section
4006(a)(3)(E)(iii) 
of 
such 
Act 
(29 
U.S.C.
1306(a)(3)(E)(iii)) is amended to read as follows—
‘‘(IV) In the case of plan years beginning after
December 31, 2001, and before January 1, 2004, sub-
clause (II) shall be applied by substituting ‘100 per-
cent’ for ‘85 percent’ and by substituting ‘115 percent’
for ‘100 percent’. Subclause (III) shall be applied for
such years without regard to the preceding sentence.
Any reference to this clause or this subparagraph by
any other sections or subsections (other than sections
4005, 4010, 4011 and 4043) shall be treated as a ref-
erence to this clause or this subparagraph without re-
gard to this subclause.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect as if included in the amendments
made by Section 405 of the Job Creation and Worker Assist-
ance Act of 2002.
SEC. 213. PROVISIONS RELATING TO PLAN AMENDMENTS.
(a) IN GENERAL.—If this section applies to any plan
or contract amendment—
(1) such plan or contract shall be treated as
being operated in accordance with the terms of the
plan for purposes of the Employee Retirement Income
Security Act of 1974 during the period described in
subsection (b)(2)(A); and
(2) except as provided by the Secretary of the
Treasury, such plan shall not fail to meet the require-
ments of section 204(g) of the Employee Retirement
Income Security Act of 1974 by reason of such
amendment.
(b) AMENDMENTS TO WHICH SECTION APPLIES.—
(1) IN GENERAL.—This section shall apply to
any amendment to any plan or annuity contract
which is made—
(A) pursuant to any amendment made by
this Act or title VI of the Economic Growth and
Tax Relief Reconciliation Act of 2001, or pursu-
ant to any regulation issued by the Secretary of
Labor under this Act or such title VI; and
(B) on or before the last day of the first
plan year beginning on or after January 1,
2005.
In the case of a governmental plan (as defined in sec-
tion 414(d) of the Internal Revenue Code of 1986),
this paragraph shall be applied by substituting
‘‘2007’’ for ‘‘2005’’.
(2) CONDITIONS.—This section shall not apply to
any amendment unless—
(A) during the period—
(i) beginning on the date the legislative
or regulatory amendment described in para-
graph (1)(A) takes effect (or in the case of
a plan or contract amendment not required
by such legislative or regulatory amend-
ment, the effective date specified by the
plan); and
(ii) ending on the date described in
paragraph (1)(B) (or, if earlier, the date the
plan or contract amendment is adopted),
the plan or contract is operated as if such plan
or contract amendment were in effect; and
(B) such plan or contract amendment ap-
plies retroactively for such period.
Union Calendar No. 233
107TH CONGRESS
2D SESSION
H. R. 3762
[Report No. 107–383, Part I]
A BILL
To amend title I of the Employee Retirement In-
come Security Act of 1974 and the Internal Rev-
enue Code of 1986 to provide additional protec-
tions to participants and beneficiaries in indi-
vidual account plans from excessive investment in
employer securities and to promote the provision
of retirement investment advice to workers man-
aging their retirement income assets, and to
amend the Securities Exchange Act of 1934 to
prohibit insider trades during any suspension of
the ability of plan participants or beneficiaries to
direct investment away from equity securities of
the plan sponsor.
APRIL 9, 2002
The Committees on Ways and Means and Financial Serv-
ices discharged; committed to the Committee of the
Whole House on the State of the Union and ordered
to be printed