Effective date

(a) In general The amendments made by this Act shall apply to plan years that begin after the date that is 18 months after the date of enactment of this Act. (b) Special rule for collective bargaining agreements In the case of a plan maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers ratified before the date of the enactment of this Act, the amendments made by this section shall not apply to plan years beginning before the later of— (1) the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act), or (2) 18 months after the date of enactment of this Act. For purposes of paragraph (1), any plan amendment made pursuant to a collective bargaining agreement relating to the plan that amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement.