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 meaning set forth in section 801. . (b) Composite plans disregarded for calculating premiums Section 4006(a) of such Act ( 29 U.S.C. 1306(a) ) is amended by adding at the end the following: (9) The composite plan component of a multiemployer plan shall be disregarded in determining the premiums due under this section from the multiemployer plan. . (c) Composite plans not covered Section 4021(b)(1) of such Act ( 29 U.S.C. 1321(b)(1) ) is amended by striking Act and inserting Act, or a composite plan, as defined in paragraph (43) of section 3 of this Act . (d) No withdrawal liability Section 4201 of such Act ( 29 U.S.C. 1381 ) is amended by adding at the end the following: (c) Contributions by an employer to the composite plan component of a multiemployer plan shall not be taken into account for any purpose under this title. . (e) No withdrawal liability for certain plans Section 4201 of such Act ( 29 U.S.C. 1381 ) is further amended by adding at the end the following: (d) Contributions by an employer to a multiemployer plan described in the except clause of section 3(35) of this Act pursuant to a collective bargaining agreement that specifically designates that such contributions shall be allocated to the separate defined contribution accounts of participants under the plan shall not be taken into account with respect to the defined benefit portion of the plan for any purpose under this title (including the determination of the employer’s highest contribution rate under section 4219), even if, under the terms of the plan, participants have the option to transfer assets in their separate defined contribution accounts to the defined benefit portion of the plan in return for service credit under the defined benefit portion, at rates established by the plan sponsor.