103-465, § 751(a)(6)(C)(i), substituted "greatest of" for "greater of" in introductory provisions.
Subsec. (m)(4)(D)(ii)(III). Pub. L. 103-465, § 751(a)(6)(C)(ii)-(iv), added subcl. (III).
Subsec. (m)(5), (6). Pub. L. 103-465, § 751(a)(9)(A), added par. (5) and redesignated former par. (5) as (6).
Subsec. (n)(2). Pub. L. 103-465, § 768(a)(1), inserted at end "This subsection shall not apply to any plan to which section 4021 of the Employee Retirement Income Security Act of 1974 does not apply (as such section is in effect on the date of the enactment of the Retirement Protection Act of 1994)."
Subsec. (n)(3). Pub. L. 103-465, § 768(a)(2), reenacted par. (3) heading without change and amended text generally. Prior to amendment, text read as follows: "For purposes of paragraph (1), the amount of the lien shall be equal to the lesser of -
"(A) the amount by which the unpaid balances described in paragraph (1)(B) (including interest) exceed $1,000,000, or
"(B) the aggregate unpaid balance of required installments and other payments required under this section (including interest) -
"(i) for plan years beginning after 1987, and
"(ii) for which payment has not been made before the due date."
Subsec. (n)(4)(B). Pub. L. 103-465, § 768(a)(3), struck out "60th day following the" before "due date".
1989 - Subsec. (b)(5)(B)(iii). Pub. L. 101-239, § 7881(d)(1)(A), struck out "for purposes of this section and for purposes of determining current liability," before "the interest rate" in introductory provisions.
Subsec. (c)(9). Pub. L. 101-239, § 7881(a)(6)(A), substituted "Annual" for "3-year" in heading and "every year" for "every 3 years" in text.
Subsec. (c)(10)(A). Pub. L. 101-239, § 7881(b)(1)(A), substituted "Defined benefit plans" for "Plans" in heading and "defined benefit plan other" for "plan other" in introductory provisions.
Subsec. (c)(10)(B). Pub. L. 101-239, § 7881(b)(2)(A), substituted "Other" for "Multiemployer" in heading and "plan not described in subparagraph (A)" for "multiemployer plan" in text.
Subsec. (d)(1)(A)(ii). Pub. L. 101-239, § 7881(b)(6)(A)(ii), substituted "costs (including adjustments under subsection (b)(5)(B))" for "costs".
Subsec. (f)(4)(A). Pub. L. 101-239, § 7881(c)(1), substituted "for benefit liabilities" for "the benefit liabilities".
Subsec. (l)(3)(C)(ii)(II). Pub. L. 101-239, § 7881(a)(1)(A), substituted "reducing (but not below zero)" for "reducing".
Subsec. (l)(4)(B)(i). Pub. L. 101-239, § 7881(a)(2)(A), substituted "liability and the unamortized portion of the unfunded existing benefit increase liability" for "liability".
Subsec. (l)(5)(C). Pub. L. 101-239, § 7881(a)(3)(A), substituted "the first plan year beginning after December 31, 1988" for "October 17, 1987".
Subsec. (l)(7)(D)(iii)(III). Pub. L. 101-239, § 7881(a)(4)(A)(i), added subcl. (III).
Subsec. (l)(7)(D)(iv). Pub. L. 101-239, § 7881(a)(4)(A)(ii), added cl. (iv).
Subsec. (l)(8)(A)(ii). Pub. L. 101-239, § 7881(a)(5)(A)(i), struck out "reduced by any credit balance in the funding standard account" after "under subsection (c)(2)".
Subsec. (l)(8)(E). Pub. L. 101-239, § 7881(a)(5)(A)(ii), added subpar. (E).
Subsec. (m)(1). Pub. L. 101-239, § 7881(b)(3)(A), substituted "defined benefit plan (other than" for "plan (other than" in introductory provisions.
Subsec. (m)(1)(B). Pub. L. 101-239, § 7881(b)(6)(A)(i), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the rate under subsection (b)(5)."
Subsec. (m)(4)(D). Pub. L. 101-239, § 7881(b)(4)(A), amended subpar.