are alternative structures and levels of premiums that would better account for the risks posed by various categories of single employer plans, including on the basis of— (A) industry, ownership structure, or size of the plan sponsor, (B) plan funded status, risk or volatility of plan investments, or credit worthiness of the plan sponsor, or (C) a combination of factors described in subparagraphs (A) and (B), (3) evaluate whether other methods of estimating the value of assets and liabilities should be used in the financial statements of the Corporation (including methods described in the report titled The Risk Exposure of the Pension Benefit Guaranty Corporation published by the Congressional Budget Office in September 2005 and methods described in the report titled Options to Improve the Financial Condition of the Pension Benefit Guaranty Corporation’s Multiemployer Program published by the Congressional Budget Office in August 2016), (4) evaluate whether multiple employer plans in general, and multiple employer plans that are CSEC plans (as defined in section 414(y) of the Internal Revenue Code of 1986) in particular, have characteristics that warrant a separate structure and level of premiums, and (5) include an explanation of the assumptions underlying each analysis involved in conducting such study. III Other savings provisions 301. Universal Savings Accounts (a) In general Subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IX Universal Savings Accounts 530U. Universal Savings Accounts (a) General rule A Universal Savings Account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, such account shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations). (b) Universal savings account For purposes of this section, the term Universal Savings Account means a trust created or organized in the United States by an individual