nish any information with respect to the plan which 
the Secretary as trustee may reasonably need in 
order to administer the plan; 
‘‘(5) to collect for the plan any amounts due the 
plan and to recover reasonable expenses of the trust-
eeship; 
‘‘(6) to commence, prosecute, or defend on be-
half of the plan any suit or proceeding involving the 
plan; 
‘‘(7) to issue, publish, or file such notices, state-
ments, and reports as may be required by the Sec-
retary by regulation through negotiated rulemaking 
or required by any order of the court; 
‘‘(8) to terminate the plan (or provide for its 
termination accordance with section 809(b)) and liq-
uidate the plan assets, to restore the plan to the re-
sponsibility of the sponsor, or to continue the trust-
eeship; 
‘‘(9) to provide for the enrollment of plan par-
ticipants and beneficiaries under appropriate cov-
erage options; and 
‘‘(10) to do such other acts as may be nec-
essary to comply with this title or any order of the 
court and to protect the interests of plan partici-
pants and beneficiaries and providers of medical 
care. 
‘‘(c) NOTICE OF APPOINTMENT.—As soon as prac-
ticable after the Secretary’s appointment as trustee, the 
Secretary shall give notice of such appointment to— 
‘‘(1) the sponsor and plan administrator; 
‘‘(2) each participant; 
‘‘(3) each participating employer; and 
‘‘(4) if applicable, each employee organization 
which, for purposes of collective bargaining, rep-
resents plan participants. 
‘‘(d) ADDITIONAL DUTIES.—Except to the extent in-
consistent with the provisions of this title, or as may be 
otherwise ordered by the court, the Secretary, upon ap-
pointment as trustee under this section, shall be subject 
to the same duties as those of a trustee under section 704 
of title 11, United States Code, and shall have the duties 
of a fiduciary for purposes of this title. 
‘‘(e) OTHER PROCEEDINGS.—An application by the 
Secretary under this subsection may be filed notwith-
standing the pendency in the same or any other court of 
any bankruptcy, mortgage foreclosure, or equity receiver-
ship proceeding, or any proceeding to reorganize, conserve, 
or liquidate such plan or its property, or any proceeding 
to enforce a lien against property of the plan.
‘‘(f) JURISDICTION OF COURT.— 
‘‘(1) IN GENERAL.—Upon the filing of an appli-
cation for the appointment as trustee or the issuance 
of a decree under this section, the court to which the 
application is made shall have exclusive jurisdiction 
of the plan involved and its property wherever lo-
cated with the powers, to the extent consistent with 
the purposes of this section, of a court of the United 
States having jurisdiction over cases under chapter 
11 of title 11, United States Code. Pending an adju-
dication under this section such court shall stay, and 
upon appointment by it of the Secretary as trustee, 
such court shall continue the stay of, any pending 
mortgage foreclosure, equity receivership, or other 
proceeding to reorganize, conserve, or liquidate the 
plan, the sponsor, or property of such plan or spon-
sor, and any other suit against any receiver, conser-
vator, or trustee of the plan, the sponsor, or prop-
erty of the plan or sponsor. Pending such adjudica-
tion and upon the appointment by it of the Sec-
retary as trustee, the court may stay any proceeding 
to enforce a lien against property of the plan or the 
sponsor or any other suit against the plan or the 
sponsor.
‘‘(2) VENUE.—An action under this section 
may be brought in the judicial district where the 
sponsor or the plan administrator resides or does 
business or where any asset of the plan is situated. 
A district court in which such action is brought may 
issue process with respect to such action in any 
other judicial district. 
‘‘(g) PERSONNEL.—In accordance with regulations 
which shall be prescribed by the Secretary through nego-
tiated rulemaking, the Secretary shall appoint, retain, and 
compensate accountants, actuaries, and other professional 
service personnel as may be necessary in connection with 
the Secretary’s service as trustee under this section. 
‘‘SEC. 811. STATE ASSESSMENT AUTHORITY. 
‘‘(a) IN GENERAL.—Notwithstanding section 514, a 
State may impose by law a contribution tax on an associa-
tion health plan described in section 806(a)(2), if the plan 
commenced operations in such State after the date of the 
enactment of the Small Business Access and Choice for 
Entrepreneurs Act of 2005. 
‘‘(b) CONTRIBUTION TAX.—For purposes of this sec-
tion, the term ‘contribution tax’ imposed by a State on 
an association health plan means any tax imposed by such 
State if—
‘‘(1) such tax is computed by applying a rate to 
the amount of premiums or contributions, with re-
spect to individuals covered under the plan who are 
residents of such State, which are received by the 
plan from participating employers located in such 
State or from such individuals; 
‘‘(2) the rate of such tax does not exceed the 
rate of any tax imposed by such State on premiums 
or contributions received by insurers or health main-
tenance organizations for health insurance coverage 
offered in such State in connection with a group 
health plan; 
‘‘(3) such tax is otherwise nondiscriminatory; 
and 
‘‘(4) the amount of any such tax assessed on 
the plan is reduced by the amount of any tax or as-
sessment otherwise imposed by the State on pre-
miums, contributions, or both received by insurers or 
health maintenance organizations for health insur-
ance coverage, aggregate excess /stop loss insurance 
(as defined in section 806(g)(1)), specific excess 
/stop 
loss 
insurance 
(as 
defined 
in 
section 
806(g)(2)), other insurance related to the provision 
of medical care under the plan, or any combination 
thereof provided by such insurers or health mainte-
nance organizations in such State in connection with 
such plan. 
‘‘SEC. 812. SPECIAL RULES FOR CHURCH PLANS. 
‘‘(a) ELECTION
FOR CHURCH PLANS.—Notwith-
standing section 4(b)(2), if a church, a convention or asso-
ciation of churches, or an organization described in section 
3(33)(C)(i) maintains a church plan which is a group 
health plan (as defined in section 733(a)(1)), and such 
church, convention, association, or organization makes an 
election with respect to such plan under this subsection 
(in such form and manner as the Secretary may by regula-
tion prescribe), then the provisions of this section shall 
apply to such plan, with respect to benefits provided under 
such plan consisting of medical care, as if section 4(b)(2) 
did not contain an exclusion for church plans. Nothing in 
this subsection shall be construed to render any other sec-
tion of this title applicable to church plans, except to the 
extent that such other section is incorporated by reference 
in this section. 
‘‘(b) EFFECT OF ELECTION.— 
‘‘(1) PREEMPTION OF STATE INSURANCE LAWS 
REGULATING COVERED CHURCH PLANS.—Subject to 
paragraphs (2) and (3), this section shall supersede 
any and all State laws which regulate insurance in-
sofar as they may now or hereafter regulate church
plans to which this section applies or trusts estab-
lished under such church plans. 
‘‘(2) GENERAL STATE INSURANCE REGULATION 
UNAFFECTED.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B) and paragraph (3), nothing 
in this section shall be construed to exempt or 
relieve any person from any provision of State 
law which regulates insurance. 
‘‘(B) CHURCH PLANS NOT TO BE DEEMED 
INSURANCE COMPANIES OR INSURERS.—Neither 
a church plan to which this section applies, nor 
any trust established under such a church plan, 
shall be deemed to be an insurance company or 
other insurer or to be engaged in the business 
of insurance for purposes of any State law pur-
porting to regulate insurance companies or in-
surance contracts. 
‘‘(3) PREEMPTION
OF
CERTAIN
STATE
LAWS 
RELATING
TO
PREMIUM
RATE
REGULATION
AND 
BENEFIT MANDATES.—The provisions of subsections 
(a)(2)(B) and (b) of section 805 shall apply with re-
spect to a church plan to which this section applies 
in the same manner and to the same extent as such