; and (C) by adding at the end the following: (h) Composite plans A multiemployer plan that incorporates the features of a composite plan as provided in section 801(b) shall be treated as a single plan for purposes of the report required by this section, except that separate financial statements and actuarial statements shall be provided under paragraphs (3) and (4) of subsection (a) for the defined benefit plan component and for the composite plan component of the multiemployer plan. . (3) Treatment for purposes of pension benefit statements Section 105(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1025(a) ) is amended by adding at the end the following: (4) Composite plans For purposes of this subsection, a composite plan shall be treated as a defined benefit plan to the extent prescribed by the Secretary in regulations that take into account the differences between a composite plan and a defined benefit plan that is a multiemployer plan. . (b) Amendments to the Internal Revenue Code of 1986 Section 6058 of the Internal Revenue Code of 1986 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following: (f) Composite plans A multiemployer plan that incorporates the features of a composite plan as provided in section 437(b) shall be treated as a single plan for purposes of the return required by this section, except that separate financial statements shall be provided for the defined benefit plan component and for the composite plan component of the multiemployer plan. . (c) Effective date The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. 4. Treatment of composite plans under title IV (a) Definition Section 4001(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1301(a) ) is amended by striking the period at the end of paragraph (21) and inserting a semicolon and by adding at the end the following: (22) Composite plan The term composite plan has the