; and (2) by adding at the end the following: (3) Section 4044(a) of this Act shall be applied in the case of the termination of a composite plan by— (A) limiting the benefits subject to paragraph (3) thereof to benefits as defined in section 802(b)(3)(B); and (B) including in the benefits subject to paragraph (4) all other benefits (if any) of individuals under the plan that would be guaranteed under section 4022A if the plan were subject to title IV. . (i) Good faith compliance prior to guidance Where the implementation of any provision of law added or amended by this division is subject to issuance of regulations by the Secretary of Labor, the Secretary of the Treasury, or the Pension Benefit Guaranty Corporation, a multiemployer plan shall not be treated as failing to meet the requirements of any such provision prior to the issuance of final regulations or other guidance to carry out such provision if such plan is operated in accordance with a reasonable, good faith interpretation of such provision. 106. Effective date Unless otherwise specified, the amendments made by this division shall apply to plan years beginning after the date of the enactment of this Act. W Other Matters 240001. Small business debtor reorganization (a) In general Section 1182(1) of title 11, United States Code, is amended to read as follows: (1) Debtor The term debtor — (A) subject to subparagraph (B), means a person engaged in commercial or business activities (including any affiliate of such person that is also a debtor under this title and excluding a person whose primary activity is the business of owning single asset real estate) that has aggregate noncontingent liquidated secured and unsecured debts as of the date of the filing of the petition or the date of the order for relief in an amount not more than $7,500,000 (excluding debts owed to 1 or more affiliates or insiders) not less than 50 percent of which arose from the commercial or business activities of the debtor