; (2) by inserting ($100 in the case of failures under section 6059A) after $25 ; and (3) by adding at the end the following: In the case of a failure with respect to section 6059A, the amount imposed under this subsection shall not be paid from the assets of the plan. . (c) Clerical amendment The table of sections for subpart E of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 6059A. Reports of plans receiving pension rehabilitation loans. . 508. PBGC financial assistance (a) In general Section 4261 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1431 ) is amended by adding at the end the following new subsection: (d) (1) The plan sponsor of a multiemployer plan— (A) which is in critical and declining status (within the meaning of section 305(b)(6)) as of the date of the enactment of this subsection or during the 2-year period beginning on such date, or with respect to which a suspension of benefits has been approved under section 305(e)(9) as of such date; (B) which, as of such date of enactment or during such period, is in critical status (within the meaning of section 305(b)(2)), has a modified funded percentage of less than 40 percent (as defined in section 504(a)(1) of the Rehabilitation for Multiemployer Pensions Act of 2020), and has a ratio of active to inactive participants which is less than 2 to 5