A bill to amend the Internal Revenue Code of 1954 to require that requests to waive the minimum funding standards for certain pension plans by reason of substantial business hardship be accompanied by a list of the plan participants, and to direct the Secretary of the Treasury to make public any request for such a waiver and provide for a 60-day comment period at the close of which a public hearing shall be held at which interested parties may testify about such request.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) require that requests to waive the minimum funding standards for certain pension plans by reason of substantial business hardship be accompanied by a list of the plan participants; and (2) direct the Secretary of the Treasury to make public any request for such a waiver and to provide for a 60-day comment period at the close of which a public hearing shall be held at which interested parties may testify about such request.…