SECTION 1. Rollover of Amounts Received in Airline Carrier Bankruptcy.
Extension of Time To File Claim for Refund.— Section 1106(a)(3) of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is amended by striking “ 2013” and inserting “ 2015”.
Definitions and Special Rules.— Section 1106(c) of such Act is amended—
in paragraph (1)(A)(i) by inserting “ or filed on November 29, 2011,” after “ 2007,”; and
in paragraph (2)(B)—
by striking “ terminated or” and inserting “ terminated,”; and
by inserting “ , or was frozen effective November 1, 2012” after “ Pension Protection Act of 2006”.