L:\XML\113-RU00-HR83ARCP-AMNT1.XML 82 1 withdrawal liability under section 2 4201(b)(1) or an agreement with 3 the plan, and 4 ‘‘(bb) pursuant to a collec- 5 tive bargaining agreement, as- 6 sumed liability for providing ben- 7 efits to participants and bene- 8 ficiaries of the plan under a sepa- 9 rate, single-employer plan spon- 10 sored by the employer, in an 11 amount equal to any amount of 12 benefits for such participants and 13 beneficiaries reduced as a result 14 of the financial status of the 15 plan. 16 ‘‘(E) BENEFIT ‘‘(i) IN 17 GENERAL.—The plan sponsor 18 may, in its sole discretion, provide benefit 19 improvements while any suspension of ben- 20 efits under the plan remains in effect, ex- 21 cept that the plan sponsor may not in- 22 crease the liabilities of the plan by reason 23 of any benefit improvement for any partici- 24 pant or beneficiary not in pay status by L:\vr\120914\R120914.011.xml December 9, 2014 (7:24 p.m.) VerDate Nov 24 2008 IMPROVEMENTS.— 19:24 Dec 09, 2014 Jkt 000000 PO 00000 Frm 00082 Fmt 6652 Sfmt 6201 C:\USERS\HHALPERN\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\113-RU00-H