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TITLE 26-INTERNAL REVENUE CODE described in the preceding sentence shall be treated as a plan described in this subsection. (Added Pub. L. 93-406, title II, § 1013(a), Sept. 2, 1974, 88 Stat. 914, and amended Pub. L. 94- 455, title XIX, §§ 1901(a)(63), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1775, 1834.) RErERNcEs IN TExT The Social Security Act, referred to in subsec. (c)(4)(A), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Wel- fare. For complete classification of this Act to the Code, see section 1305 of Title 42 Tables volume. The Employee Retirement Income Security Act of 1974. referred to in subsec. (e). is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 832, as amended. For complete classifi- cation of this Act to the Code, see Short Title note set out under section 1001 of Title 29, Labor and Tables volume. AMmNMErrs 1976-Subsecs. (a) to (d). Pub. L. 94-455. § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (h). Pub. L. 94-455, § 1901(a)(63), substituted reference to Sept. 2, 1974, for reference to the date of enactment of the Employee Retirement Income Secu- rity Act of 1974 In par. (5) and substituted reference to Sept. 1, 1974. for reference to the day before the date of enactment of the Employee Retirement Income Se- curity Act of 1974 in the provisions following par. (6). Subsec. (i). Pub. L. 94-455, §1906(b)(13)(A), struck out "or his delegate" following "Secretary". Emr cTivE DATE OF 1976 AziNmmEr Amendment of subsec. (h) by section 1901(a)(63) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94- 455, set out as an Effective Date of 1076 Amendment note under section 2 of this title. EmwcTv DATE Except as otherwise provided in section 1017(c) through (h) of Pub. L. 93-406, section applicable for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transi- tional Rules note under section 410 of this title. ALTERNATIVE AMORTIZATION METHOD FOR CERTAIN MULTIEMPLOYER PLANS Section 1013(d) of Pub. L. 93-406 provided that: "(1) General rule.-In the case of any multiem. ployer plan (as defined in section 414(f) of the Inter- nal Revenue Code of 1954) [section 414(f) of this title] to which section 412 of such Code [this sec- tion] applies, if- "(A) on January 1, 1974, the contributions under the plan were based on a percentage of pay, "(B) the actuarial assumptions with respect to pay are reasonably related to past and projected experience, and "(C) the rates of interest under the plan are de- ternined on the basis of reasonable actuarial as- sumptions, the plan may elect (in such manner and at such time as may be provided under regulations prescribed by the Secretary of the Treasury or his delegate) to fund the unfunded past service liability under the plan existing as of the date 12 months following the first date on which such section 412 [this section] first applies to the plan by charging the funding standard account with an equal annual percentage of the aggregate pay of all participants in the plan in lieu of the level dollar charges to such account re- quired under clauses (I), (it), and (liI) of section 412(b)(2)(B) of such Code (subsee. (b)(2)(B) of this section] and section 302(b)(2)(B)(i), (i), and (iii) of this Act (section 1082(b)(2)(B)(i), (ii), and (iii) of Title 29, Labor]. "(2) Limitation.-In the case of a plan which makes an election under paragraph (1), the aggre- gate of the charges required under such paragraph for a plan year shall not be less than the interest on the unfunded past service liabilities described in clauses (I), (ii), and (iii) of section 412(b)(2)(B) of the Internal Revenue Code of 1954 [subsec. (b)(2)(B) of this title]." SEcTzoN Rmnam To IN O2nER SECTioNs This section is referred to in sections 404, 411, 413, 414, 4971. 4972, 6059, 6110, 6692 of this title; title 29 sections 1083, 1202, 1342, 1343. § 413. Collectively bargained plans, etc. (a) Application of subsection (b) Subsection (b) applies to- (1) a plan maintained pursuant to an agree- ment which the Secretary of Labor finds to be a collective-bargaining agreement between employee representatives and one or more employers, and (2) each trust which Is a part of such plan. (b) General rule If this subsection applies to a plan, notwith- standing any other provision of this title- (1) Participation Section 410 shall be applied as if all employ- ees of each of the employers who are parties to the collective-bargaining agreement and who are subject to the same benefit computa- tion formula under the plan were employed by a single employer. (2) Discrimination, etc. Sections 401(a)(4) and 411(d)(3) shall be ap- plied as if all participants who are subject to the same benefit computation formula and who are employed by employers who are par- ties to the collective bargaining agreement were employed by a single employer. (3) Exclusive benefit For purposes of section 401(a), in determin- ing whether the plan of an employer is for the exclusive benefit of his employees and their beneficiaries, all plan participants shall be considered to be his employees. (4) Vesting Section 411 (other than subsection (d)(3)) shall be applied as if all employers who have been parties to the collective-bargaining agreement constituted a single employer, except that the application of any rules with respect to breaks in service shall be made under regulations prescribed by the Secretary of Labor. (5) Funding The minimum funding standard provided by section 412 shall be determined as if all participants in the plan were employed by a single employer. (6) Liability for funding tax For a plan year the liability under section 4971 of each employer who is a party to the collective bargaining agreement shall be de- termined in a reasonable manner not incon- sistent with regulations prescribed by the Secretary- § 413 Page 336