| http://www.w3.org/ns/prov#value | - or plan years beginning after December 31, 1994, exceeds ???(II) the unamortized portion of the unfunded old liability under the plan as of the beginning of the first plan year beginning after December 31, 1994. ???(ii) ELECTION- ???(I) An employer may irrevocably elect, at such time and in such manner as shall be prescribed by the Secretary, to apply the provisions of this subparagraph as of the
|
