‘‘(i) IN GENERAL.—In the case of a 
single-employer plan described in clause 
(ii), the plan sponsor may elect to maintain 
a funding standard carryover balance, until 
such balance is reduced to zero. 
‘‘(ii) PLANS
MAINTAINING
FUNDING 
STANDARD ACCOUNT IN 2007.—A plan is 
described in this clause if the plan— 
‘‘(I) was in effect for a plan year 
beginning in 2007, and 
‘‘(II) had a positive balance in 
the funding standard account under 
section 302(b) as in effect for such 
plan year and determined as of the 
end of such plan year. 
‘‘(2) 
APPLICATION
OF
BALANCES.—A 
prefunding balance and a funding standard carry-
over balance maintained pursuant to this para-
graph— 
‘‘(A) shall be available for crediting against 
the minimum required contribution, pursuant to 
an election under paragraph (3), 
‘‘(B) shall be applied as a reduction in the 
amount treated as the value of plan assets for 
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ccoleman on PROD1PC71 with BILLS
purposes of this section, to the extent provided 
in paragraph (4), and 
‘‘(C) may be reduced at any time, pursu-
ant to an election under paragraph (5). 
‘‘(3) ELECTION TO APPLY BALANCES AGAINST 
MINIMUM REQUIRED CONTRIBUTION.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraphs (B) and (C), in the case of any 
plan year in which the plan sponsor elects to 
credit against the minimum required contribu-
tion for the current plan year all or a portion 
of the prefunding balance or the funding stand-
ard carryover balance for the current plan year 
(not in excess of such minimum required con-
tribution), the minimum required contribution 
for the plan year shall be reduced as of the first 
day of the plan year by the amount so credited 
by the plan sponsor. For purposes of the pre-
ceding sentence, the minimum required con-
tribution shall be determined after taking into 
account any waiver under section 302(c). 
‘‘(B) 
COORDINATION
WITH
FUNDING 
STANDARD CARRYOVER BALANCE.—To the ex-
tent that any plan has a funding standard car-
ryover balance greater than zero, no amount of 
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ccoleman on PROD1PC71 with BILLS
the prefunding balance of such plan may be 
credited under this paragraph in reducing the 
minimum required contribution. 
‘‘(C) LIMITATION
FOR
UNDERFUNDED 
PLANS.—The preceding provisions of this para-
graph shall not apply for any plan year if the 
ratio (expressed as a percentage) which— 
‘‘(i) the value of plan assets for the 
preceding plan year (as reduced under 
paragraph (4)(C)), bears to 
‘‘(ii) the funding target of the plan for 
the preceding plan year (determined with-
out regard to subsection (i)(1)), 
is less than 80 percent. In the case of plan 
years beginning in 2008, the ratio under this 
subparagraph may be determined using such 
methods of estimation as the Secretary of the 
Treasury may prescribe. 
‘‘(4) EFFECT
OF
BALANCES
ON
AMOUNTS 
TREATED AS VALUE OF PLAN ASSETS.—In the case 
of any plan maintaining a prefunding balance or a 
funding standard carryover balance pursuant to this 
subsection, the amount treated as the value of plan 
assets shall be deemed to be such amount, reduced 
as provided in the following subparagraphs: 
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‘‘(A) APPLICABILITY OF SHORTFALL AM-
ORTIZATION BASE.—For purposes of subsection 
(c)(5), the value of plan assets is deemed to be 
such amount, reduced by the amount of the 
prefunding balance, but only if an election 
under paragraph (2) applying any portion of 
the prefunding balance in reducing the min-
imum required contribution is in effect for the 
plan year. 
‘‘(B) DETERMINATION OF EXCESS ASSETS, 
FUNDING SHORTFALL, AND FUNDING TARGET 
ATTAINMENT PERCENTAGE.— 
‘‘(i) IN
GENERAL.—For purposes of 
subsections (a), (c)(4)(B), and (d)(2)(A), 
the value of plan assets is deemed to be 
such amount, reduced by the amount of 
the prefunding balance and the funding 
standard carryover balance. 
‘‘(ii) SPECIAL
RULE
FOR
CERTAIN 
BINDING AGREEMENTS WITH PBGC.—For 
purposes of subsection (c)(4)(B), the value 
of plan assets shall not be deemed to be re-
duced for a plan year by the amount of the 
specified balance if, with respect to such 
balance, there is in effect for a plan year 
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ccoleman on PROD1PC71 with BILLS
a binding written agreement with the Pen-
sion Benefit Guaranty Corporation which 
provides that such balance is not available 
to reduce the minimum required contribu-
tion for the plan year. For purposes of the 
preceding sentence, the term ‘specified bal-
ance’ means the prefunding balance or the 
funding standard carryover balance, as the 
case may be. 
‘‘(C) AVAILABILITY OF BALANCES IN PLAN 
YEAR FOR CREDITING AGAINST MINIMUM RE-
QUIRED
CONTRIBUTION.—For 
purposes 
of 
paragraph (3)(C)(i) of this subsection, the value 
of plan assets is deemed to be such amount, re-
duced by the amount of the prefunding balance. 
‘‘(5) ELECTION TO REDUCE BALANCE PRIOR TO 
DETERMINATIONS OF VALUE OF PLAN ASSETS AND 
CREDITING AGAINST MINIMUM REQUIRED CONTRIBU-
TION.— 
‘‘(A) IN GENERAL.—The plan sponsor may 
elect to reduce by any amount the balance of 
the prefunding balance and the funding stand-
ard carryover balance for any plan year (but 
not below zero). Such reduction shall be effec-
tive prior to any determination of the value of 
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plan assets for such plan year under this sec-
tion and application of the balance in reducing 
the minimum required contribution for such 
plan for such plan year pursuant to an election 
under paragraph (2). 
‘‘(B) 
COORDINATION
BETWEEN 
PREFUNDING BALANCE AND FUNDING STAND-
ARD CARRYOVER BALANCE.—To the extent that 
any plan has a funding standard carryover bal-
ance greater than zero, no election may be 
made under subparagraph (A) with respect to 
the prefunding balance. 
‘‘(6) PREFUNDING BALANCE.— 
‘‘(A) IN GENERAL.—A prefunding balance 
maintained by a plan shall consist of a begin-
ning balance of zero, increased and decreased to 
the extent provided in subparagraphs (B) and 
(C), and adjusted further as provided in para-
graph (8). 
‘‘(B) INCREASES.— 
‘‘(i) IN GENERAL.—As of the first day 
of each plan year beginning after 2008, the 
prefunding balance of a plan shall be in-
creased by the amount elected by the plan 
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ccoleman on PROD1PC71 with BILLS
sponsor for the plan year. Such amount 
shall not exceed the excess (if any) of— 
‘‘(I) the aggregate total of em-
ployer contributions to the plan for 
the preceding plan year, over— 
‘‘(II) the minimum required con-
tribution for such preceding plan year. 
‘‘(ii) ADJUSTMENTS FOR INTEREST.— 
Any excess contributions under clause (i) 
shall be properly adjusted for interest ac-
cruing for the periods between the first 
day of the current plan year and the dates 
on which the excess contributions were 
made, determined by using the effective in-
terest rate for the preceding plan year and 
by treating contributions as being first 
used to satisfy the minimum required con-
tribution. 
‘‘(iii) CERTAIN CONTRIBUTIONS NEC-
ESSARY TO AVOID BENEFIT LIMITATIONS 
DISREGARDED.—The excess described in 
clause (i) with respect to any preceding 
plan year shall be reduced (but not below 
zero) by the amount of contributions an 
employer would be required to make under 
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ccoleman on PROD1PC71 with BILLS
paragraph (1), (2), or (4) of section 206(g) 
to avoid a benefit limitation which would 
otherwise be imposed under such para-
graph for the preceding plan year. Any 
contribution which may be taken into ac-
count in satisfying the requirements of 
more than 1 of such paragraphs shall be 
taken into account only once for purposes 
of this clause. 
‘‘(C) DECREASE.—The prefunding balance 
of a plan shall be decreased (but not below 
zero) by— 
‘‘(i) as of the first day of each plan 
year after 2008, the amount of such bal-
ance credited under paragraph (2) (if any) 
in reducing the minimum required con-
tribution of the plan for the preceding plan 
year, and 
‘‘(ii) as of the time specified in para-
graph (5))(A), any reduction in such bal-
ance elected under paragraph (5). 
‘‘(7) FUNDING
STANDARD
CARRYOVER
BAL-
ANCE.— 
‘‘(A) IN
GENERAL.—A funding standard 
carryover balance maintained by a plan shall 
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ccoleman on PROD1PC71 with BILLS
consist of a beginning balance determined 
under subparagraph (B), decreased to the ex-
tent provided in subparagraph (C), and ad-
justed further as provided in paragraph (8). 
‘‘(B) BEGINNING
BALANCE.—The begin-
ning balance of the funding standard carryover 
balance shall be the positive balance described 
in paragraph (1)(B)(ii)(II). 
‘‘(C) DECREASES.—The funding standard 
carryover balance of a plan shall be decreased 
(but not below zero) by— 
‘‘(i) as of the first day of each plan 
year after 2008, the amount of such bal-
ance credited under paragraph (2) (if any) 
in reducing the minimum required con-
tribution of the plan for the preceding plan 
year, and 
‘‘(ii) as of the time specified in para-
graph (5))(A), any reduction in such bal-
ance elected under paragraph (5). 
‘‘(8) ADJUSTMENTS FOR INVESTMENT EXPERI-
ENCE.—In determining the prefunding balance or 
the funding standard carryover balance of a plan as 
of the first day of the plan year, the plan sponsor 
shall, in accordance with regulations prescribed by 
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ccoleman on PROD1PC71 with BILLS
the Secretary of the Treasury, adjust such balance 
to reflect the rate of return on plan assets for the 
preceding plan year. Notwithstanding subsection 
(g)(3), such rate of return shall be determined on 
the basis of fair market value and shall properly 
take into account, in accordance with such regula-
tions, all contributions, distributions, and other plan 
payments made during such period. 
‘‘(9) ELECTIONS.—Elections under this sub-
section shall be made at such times, and in such 
form and manner, as shall be prescribed in regula-
tions of the Secretary of the Treasury. 
‘‘(g) VALUATION
OF PLAN ASSETS
AND LIABIL-
ITIES.— 
‘‘(1) TIMING OF DETERMINATIONS.—Except as 
otherwise provided under this subsection, all deter-
minations under this section for a plan year shall be 
made as of the valuation date of the plan for such 
plan year. 
‘‘(2) VALUATION DATE.—For purposes of this 
section— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the valuation date of a plan 
for any plan year shall be the first day of the 
plan year. 
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ccoleman on PROD1PC71 with BILLS
‘‘(B) EXCEPTION FOR SMALL PLANS.—If, 
on each day during the preceding plan year, a 
plan had 100 or fewer participants, the plan 
may designate any day during the plan year as 
its valuation date for such plan year and suc-
ceeding plan years. For purposes of this sub-
paragraph, all defined benefit plans which are 
single-employer plans and are maintained by 
the same employer (or any member of such em-
ployer’s controlled group) shall be treated as 1 
plan, but only participants with respect to such 
employer or member shall be taken into ac-
count. 
‘‘(C) APPLICATION OF CERTAIN RULES IN 
DETERMINATION OF PLAN SIZE.—For purposes 
of this paragraph— 
‘‘(i) PLANS
NOT
IN
EXISTENCE
IN 
PRECEDING YEAR.—In the case of the first 
plan year of any plan, subparagraph (B) 
shall apply to such plan by taking into ac-
count the number of participants that the 
plan is reasonably expected to have on 
days during such first plan year. 
‘‘(ii) PREDECESSORS.—Any reference 
in subparagraph (B) to an employer shall 
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ccoleman on PROD1PC71 with BILLS
include a reference to any predecessor of 
such employer. 
‘‘(3) DETERMINATION OF VALUE OF PLAN AS-
SETS.—For purposes of this section— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the value of plan assets shall 
be the fair market value of the assets. 
‘‘(B) AVERAGING ALLOWED.—A plan may 
determine the value of plan assets on the basis 
of the averaging of fair market values, but only 
if such method— 
‘‘(i) is permitted under regulations 
prescribed by the Secretary of the Treas-
ury, 
‘‘(ii) does not provide for averaging of 
such values over more than the period be-
ginning on the last day of the 25th month 
preceding the month in which the valuation 
date occurs and ending on the valuation 
date (or a similar period in the case of a 
valuation date which is not the 1st day of 
a month), and 
‘‘(iii) does not result in a determina-
tion of the value of plan assets which, at 
any time, is lower than 90 percent or 
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ccoleman on PROD1PC71 with BILLS
greater than 110 percent of the fair mar-
ket value of such assets at such time. 
Any such averaging shall be adjusted for con-
tributions and distributions (as provided by the 
Secretary of the Treasury). 
‘‘(4) ACCOUNTING
FOR
CONTRIBUTION
RE-
CEIPTS.—For purposes of determining the value of 
assets under paragraph (3)— 
‘‘(A) PRIOR YEAR CONTRIBUTIONS.—If— 
‘‘(i) an employer makes any contribu-
tion to the plan after the valuation date for 
the plan year in which the contribution is 
made, and 
‘‘(ii) the contribution is for a pre-
ceding plan year, 
the contribution shall be taken into account as 
an asset of the plan as of the valuation date, 
except that in the case of any plan year begin-
ning after 2008, only the present value (deter-
mined as of the valuation date) of such con-
tribution may be taken into account. For pur-
poses of the preceding sentence, present value 
shall be determined using the effective interest 
rate for the preceding plan year to which the 
contribution is properly allocable. 
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ccoleman on PROD1PC71 with BILLS
‘‘(B) SPECIAL RULE FOR CURRENT YEAR 
CONTRIBUTIONS
MADE
BEFORE
VALUATION 
DATE.—If any contributions for any plan year 
are made to or under the plan during the plan 
year but before the valuation date for the plan 
year, the assets of the plan as of the valuation 
date shall not include— 
‘‘(i) such contributions, and 
‘‘(ii) interest on such contributions for 
the period between the date of the con-
tributions and the valuation date, deter-
mined by using the effective interest rate 
for the plan year. 
‘‘(h) ACTUARIAL ASSUMPTIONS AND METHODS.— 
‘‘(1) IN GENERAL.—Subject to this subsection, 
the determination of any present value or other com-
putation under this section shall be made on the 
basis of actuarial assumptions and methods— 
‘‘(A) each of which is reasonable (taking 
into account the experience of the plan and rea-
sonable expectations), and 
‘‘(B) which, in combination, offer the actu-
ary’s best estimate of anticipated experience 
under the plan. 
‘‘(2) INTEREST RATES.— 
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‘‘(A) EFFECTIVE
INTEREST
RATE.—For 
purposes of this section, the term ‘effective in-
terest rate’ means, with respect to any plan for 
any plan year, the single rate of interest which, 
if used to determine the present value of the 
plan’s accrued or earned benefits referred to in 
subsection (d)(1), would result in an amount 
equal to the funding target of the plan for such 
plan year. 
‘‘(B) INTEREST RATES FOR DETERMINING 
FUNDING
TARGET.—For purposes of deter-
mining the funding target and normal cost of a 
plan for any plan year, the interest rate used in 
determining the present value of the benefits of 
the plan shall be— 
‘‘(i) in the case of benefits reasonably 
determined to be payable during the 5-year 
period beginning on the first day of the 
plan year, the first segment rate with re-
spect to the applicable month, 
‘‘(ii) in the case of benefits reasonably 
determined to be payable during the 15- 
year period beginning at the end of the pe-
riod described in clause (i), the second seg-
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ccoleman on PROD1PC71 with BILLS
ment rate with respect to the applicable 
month, and 
‘‘(iii) in the case of benefits reason-
ably determined to be payable after the pe-
riod described in clause (ii), the third seg-
ment rate with respect to the applicable 
month. 
‘‘(C) SEGMENT RATES.—For purposes of 
this paragraph— 
‘‘(i) FIRST
SEGMENT
RATE.—The 
term ‘first segment rate’ means, with re-
spect to any month, the single rate of in-
terest which shall be determined by the 
Secretary of the Treasury for such month 
on the basis of the corporate bond yield 
curve for such month, taking into account 
only that portion of such yield curve which 
is based on bonds maturing during the 5- 
year period commencing with such month. 
‘‘(ii) SECOND
SEGMENT
RATE.—The 
term ‘second segment rate’ means, with re-
spect to any month, the single rate of in-
terest which shall be determined by the 
Secretary of the Treasury for such month 
on the basis of the corporate bond yield 
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ccoleman on PROD1PC71 with BILLS
curve for such month, taking into account 
only that portion of such yield curve which 
is based on bonds maturing during the 15- 
year period beginning at the end of the pe-
riod described in clause (i). 
‘‘(iii) THIRD
SEGMENT
RATE.—The 
term ‘third segment rate’ means, with re-
spect to any month, the single rate of in-
terest which shall be determined by the 
Secretary of the Treasury for such month 
on the basis of the corporate bond yield 
curve for such month, taking into account 
only that portion of such yield curve which 
is based on bonds maturing during periods 
beginning after the period described in 
clause (ii). 
‘‘(D) CORPORATE BOND YIELD CURVE.— 
For purposes of this paragraph— 
‘‘(i) IN
GENERAL.—The term ‘cor-
porate bond yield curve’ means, with re-
spect to any month, a yield curve which is 
prescribed by the Secretary of the Treas-
ury for such month and which reflects the 
average, for the 24-month period ending 
with the month preceding such month, of 
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ccoleman on PROD1PC71 with BILLS
monthly yields on investment grade cor-
porate bonds with varying maturities and 
that are in the top 3 quality levels avail-
able. 
‘‘(ii) 
ELECTION
TO
USE
YIELD 
CURVE.—Solely for purposes of deter-
mining the minimum required contribution 
under this section, the plan sponsor may, 
in lieu of the segment rates determined 
under subparagraph (C), elect to use inter-
est rates under the corporate bond yield 
curve. For purposes of the preceding sen-
tence such curve shall be determined with-
out regard to the 24-month averaging de-
scribed in clause (i). Such election, once 
made, may be revoked only with the con-
sent of the Secretary of the Treasury. 
‘‘(E) APPLICABLE MONTH.—For purposes 
of this paragraph, the term ‘applicable month’ 
means, with respect to any plan for any plan 
year, the month which includes the valuation 
date of such plan for such plan year or, at the 
election of the plan sponsor, any of the 4 
months which precede such month. Any election 
made under this subparagraph shall apply to 
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the plan year for which the election is made and 
all succeeding plan years, unless the election is 
revoked with the consent of the Secretary of the 
Treasury. 
‘‘(F) PUBLICATION REQUIREMENTS.—The 
Secretary of the Treasury shall publish for each 
month the corporate bond yield curve (and the 
corporate bond yield curve reflecting the modi-
fication 
described 
in 
section 
205(g)(3)(B)(iii)(I)) for such month and each 
of the rates determined under subparagraph 
(B) for such month. The Secretary of the 
Treasury shall also publish a description of the 
methodology used to determine such yield curve 
and such rates which is sufficiently detailed to 
enable plans to make reasonable projections re-
garding the yield curve and such rates for fu-
ture months based on the plan’s projection of 
future interest rates. 
‘‘(G) TRANSITION RULE.— 
‘‘(i) IN
GENERAL.—Notwithstanding 
the preceding provisions of this paragraph, 
for plan years beginning in 2008 or 2009, 
the first, second, or third segment rate for 
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ccoleman on PROD1PC71 with BILLS
a plan with respect to any month shall be 
equal to the sum of— 
‘‘(I) the product of such rate for 
such month determined without re-
gard to this subparagraph, multiplied 
by the applicable percentage, and 
‘‘(II) the product of the rate de-
termined under the rules of section 
302(b)(5)(B)(ii)(II) (as in effect for 
plan years beginning in 2007), multi-
plied by a percentage equal to 100 
percent minus the applicable percent-
age. 
‘‘(ii) APPLICABLE PERCENTAGE.—For 
purposes of clause (i), the applicable per-
centage is 331⁄3 percent for plan years be-
ginning in 2008 and 662⁄3 percent for plan 
years beginning in 2009. 
‘‘(iii) 
NEW
PLANS
INELIGIBLE.— 
Clause (i) shall not apply to any plan if the 
first plan year of the plan begins after De-
cember 31, 2007. 
‘‘(iv) ELECTION.—The plan sponsor 
may elect not to have this subparagraph 
apply. Such election, once made, may be 
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ccoleman on PROD1PC71 with BILLS
revoked only with the consent of the Sec-
retary of the Treasury. 
‘‘(3) MORTALITY TABLES.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (C) or (D), the Secretary of the 
Treasury shall by regulation prescribe mortality 
tables to be used in determining any present 
value or making any computation under this 
section. Such tables shall be based on the actual 
experience of pension plans and projected 
trends in such experience. In prescribing such 
tables, the Secretary of the Treasury shall take 
into account results of available independent 
studies of mortality of individuals covered by 
pension plans. 
‘‘(B) PERIODIC REVISION.—The Secretary 
of the Treasury shall (at least every 10 years) 
make revisions in any table in effect under sub-
paragraph (A) to reflect the actual experience 
of pension plans and projected trends in such 
experience. 
‘‘(C) SUBSTITUTE MORTALITY TABLE.— 
‘‘(i) IN GENERAL.—Upon request by 
the plan sponsor and approval by the Sec-
retary of the Treasury, a mortality table 
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ccoleman on PROD1PC71 with BILLS
which meets the requirements of clause 
(iii) shall be used in determining any 
present value or making any computation 
under this section during the period of 
consecutive plan years (not to exceed 10) 
specified in the request. 
‘‘(ii) EARLY
TERMINATION
OF
PE-
RIOD.—Notwithstanding clause (i), a mor-
tality table described in clause (i) shall 
cease to be in effect as of the earliest of— 
‘‘(I) the date on which there is a 
significant change in the participants 
in the plan by reason of a plan spinoff 
or merger or otherwise, or 
‘‘(II) the date on which the plan 
actuary determines that such table 
does not meet the requirements of 
clause (iii). 
‘‘(iii) REQUIREMENTS.—A mortality 
table meets the requirements of this clause 
if— 
‘‘(I) there is a sufficient number 
of plan participants, and the pension 
plans have been maintained for a suf-
ficient period of time, to have credible 
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ccoleman on PROD1PC71 with BILLS
information necessary for purposes of 
subclause (II), and 
‘‘(II) such table reflects the ac-
tual experience of the pension plans 
maintained by the sponsor and pro-
jected trends in general mortality ex-
perience. 
‘‘(iv) ALL
PLANS
IN
CONTROLLED 
GROUP MUST USE SEPARATE TABLE.—Ex-
cept as provided by the Secretary of the 
Treasury, a plan sponsor may not use a 
mortality table under this subparagraph 
for any plan maintained by the plan spon-
sor unless— 
‘‘(I) a separate mortality table is 
established and used under this sub-
paragraph for each other plan main-
tained by the plan sponsor and if the 
plan sponsor is a member of a con-
trolled group, each member of the 
controlled group, and 
‘‘(II) the requirements of clause 
(iii) are met separately with respect to 
the table so established for each such 
plan, determined by only taking into 
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ccoleman on PROD1PC71 with BILLS
account the participants of such plan, 
the time such plan has been in exist-
ence, and the actual experience of 
such plan. 
‘‘(v) DEADLINE FOR SUBMISSION AND 
DISPOSITION OF APPLICATION.— 
‘‘(I) 
SUBMISSION.—The 
plan 
sponsor shall submit a mortality table 
to the Secretary of the Treasury for 
approval under this subparagraph at 
least 7 months before the 1st day of 
the period described in clause (i). 
‘‘(II) DISPOSITION.—Any mor-
tality table submitted to the Secretary 
of the Treasury for approval under 
this subparagraph shall be treated as 
in effect as of the 1st day of the pe-
riod described in clause (i) unless the 
Secretary of the Treasury, during the 
180-day period beginning on the date 
of such submission, disapproves of 
such table and provides the reasons 
that such table fails to meet the re-
quirements of clause (iii). The 180- 
day period shall be extended upon mu-
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ccoleman on PROD1PC71 with BILLS
tual agreement of the Secretary of the 
Treasury and the plan sponsor. 
‘‘(D) SEPARATE MORTALITY TABLES FOR 
THE
DISABLED.—Notwithstanding 
subpara-
graph (A)— 
‘‘(i) IN GENERAL.—The Secretary of 
the Treasury shall establish mortality ta-
bles which may be used (in lieu of the ta-
bles under subparagraph (A)) under this 
subsection for individuals who are entitled 
to benefits under the plan on account of 
disability. The Secretary of the Treasury 
shall establish separate tables for individ-
uals whose disabilities occur in plan years 
beginning before January 1, 1995, and for 
individuals whose disabilities occur in plan 
years beginning on or after such date. 
‘‘(ii) SPECIAL RULE FOR DISABILITIES 
OCCURRING AFTER 1994.—In the case of 
disabilities occurring in plan years begin-
ning after December 31, 1994, the tables 
under clause (i) shall apply only with re-
spect to individuals described in such sub-
clause who are disabled within the meaning 
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