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legislation: 100-s-1811

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-s-1811 100 s 1811 Steel Retirement Benefits Funding Act of 1987 Labor and Employment 1987-10-22 1987-11-20 Subcommittee on Labor. Hearings held. Senate Sen. Heinz, John [R-PA] PA R H000456 9 Steel Retirement Benefits Funding Act of 1987 - Establishes a Steel Retirement Benefits Authority consisting of the Secretaries of the Treasury, Labor, and Commerce, the Executive Director of the Pension Benefit Guaranty Corporation (PBGC), and one presidential appointee with experience in the steel industry. Requires the Authority to establish and operate the steel retirement benefits program and investment fund under this Act. Directs the Authority to agree to pay the qualified retirement benefits of a qualified steel corporation if such corporation will meet certain pension and health coverage requirements, certain asset transfer requirements, and other terms and conditions. Requires the Authority to assume liability for payment of the qualified retirement benefits and to pay a corporation in ten annual installments, each equal to one-tenth of the present value of the benefits plus interest. Requires that the Authority's payments be transferred directly to the trust which is part of the qualified pension plan from which the retirement benefits are paid. Allows such payments to be made to an employee welfare benefit plan to pay retiree health benefits in any plan year for which retirement benefits are fully funded. Provides that such payments will not be treated as trust or plan assets or as a contribution made by the corporation for certain Internal Revenue Code purposes. Provides that, if such an agreement is terminated, Authority payments will stop and benefit liability will revert to the corporation. Makes the corporation liable to the Authority at the time of such termination for any amounts paid out which exceed the value of the assets transferred. Provides that any excess value of such assets will revert to the corporation. Directs the Authority to issue and sell to the steel retirement benefits investment fund (established under this Act) obligations which are convertible to assets of corporations transferred to the Authority. Provides that such obligations shall be in amounts sufficient to make required payments to the corporations, pay the debt service on all issued obligations, and cover program administrative costs of the Authority and the Fund. Provides that such obligations shall be direct obligations of the United States and shall bear interest at a rate not greater than that for comparable U.S. Treasury certificates with the same maturity. Requires qualified corporations to continue to maintain pension and retiree health benefit plans. Allows corporations which filed for bankruptcy before 1987 to be qualified if they resume such plan operation or enter into an agreement for payment of plan benefits with the PBGC. Allows corporations which file for bankruptcy in 1987 or later to be qualified if they continue to maintain such plans. Sets forth an asset transfer requirement. Requires a qualified corporation to transfer to the Authority stock, stock warrants, or other equity instruments in, or debt or other assets of, the corporation in an amount sufficient to meet the Authority's obligations and the need to attract investors to the Fund, taking into account the availability of other sources of funds to the Authority. Sets forth provisions for the period the agreement between the Authority and a corporation is in effect. Requires a corporation to apply for such agreements within six months after enactment of this Act. Directs the Authority to establish a steel retirement benefits investment fund (the Fund). Requires the Authority to transfer to the Fund obligations sold by it to the Fund and the assets transferred to the Authority by corporations. Directs the Authority to make interests in the Fund available to the general public and to hold any interests remaining unsold. Requires that qualified retirees have separated from service during the period beginning on January 1, 1982, and ending on the date of enactment of this Act. Authorizes the Authority to extend such eligibility to retirees who separate from service within two years after the date of enactment. Includes survivors under the definition of qualified retiree. Holds a qualified steel corporation liable for qualified retirement benefits when it sells or transfers a steel facility. 2025-08-28T20:06:03Z  

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