; and (5) division B of the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 ( Public Law 116–123 ). D Retirement Provisions 40001. Short title This division may be cited as the Emergency Pension Plan Relief Act of 2020 . I Relief for Multiemployer Pension Plans 40101. Special partition relief (a) Appropriation Section 4005 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1305 ) is amended by adding at the end the following: (i) (1) An eighth fund shall be established for partition assistance to multiemployer pension plans, as provided under section 4233A, and to pay for necessary administrative and operating expenses relating to such assistance. (2) There is appropriated from the general fund such amounts as necessary for the costs of providing partition assistance under section 4233A and necessary administrative and operating expenses. The eighth fund established under this subsection shall be credited with such amounts from time to time as the Secretary of the Treasury determines appropriate, from the general fund of the Treasury, and such amounts shall remain available until expended. . (b) Special partition authority The Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1001 et seq.) is amended by inserting after section 4233 the following: 4233A. Special partition relief (a) Special partition authority (1) In general Upon the application of a plan sponsor of an eligible multiemployer plan for partition of the plan under this section, the corporation shall order a partition of the plan in accordance with this section. (2) Inapplicability of certain repayment obligation A plan receiving partition assistance pursuant to this section shall not be subject to repayment obligations under section 4261(b)(2). (b) Eligible plans (1) In general For purposes of this section, a multiemployer plan is an eligible multiemployer plan if— (A) the plan is in critical and declining status (within the meaning of section 305(b)(6)) in any plan year beginning in 2020 through