Q: In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
Multiemployer Pension Plan Procedural Fairness Act of 2003 - Amends Internal Revenue Code provisions concerning the common control rules for multiemployer pension plans to establish special rules with respect to any transaction made to evade or avoid liability, and made five years or more before the date of the complete or partial withdrawal, under the employer withdrawal provisions of the Employee Retirement Income Security Act.
A:
A bill to amend the Internal Revenue Code of 1986 to provide procedural fairness in the application of the controlled group provisions to employers who contribute to multiemployer pension plans and who engage in bona fide corporate transactions.