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Omnibus Budget Reconciliation Act of 1990/Title XII

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TITLE XI
—Revenue Provisions
Omnibus Budget Reconciliation Act of 1990
Title XII - Pensions
TITLE XIII—
Budget Enforcement
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487531Omnibus Budget Reconciliation Act of 1990 — Title XII - Pensions

TITLE XII — PENSIONS

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Subtitle A — Treatment of Reversions of Qualified Plan Assets to Employers
Sec. 12001. Increase in Revision Tax.
Sec. 12002. Additional Tax If No Replacement Plan.
Sec. 12003. Effective Date.
Subtitle B — Transfers to Retiree Health Accounts
Sec. 12011. Transfers of Excess Pension Assets to Retiree Health Accounts.
Sec. 12012. Application of ERISA to Transfers of Excess Pension Assets to Retiree Health Accounts.
Subtitle C — Premium Rates
Sec. 12021. Increase in Premium Rates.
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