Sec. 104. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2020 or 2021. Sec. 105. Adjustments to funding standard account rules. Sec. 106. PBGC guarantee for participants in multiemployer plans. Title II—Relief for Single Employer Pension Plans Sec. 201. Extended amortization for single employer plans. Sec. 202. Extension of pension funding stabilization percentages for single employer plans. Title III—Other Retirement Related Provisions Sec. 301. Waiver of required minimum distributions for 2019. Sec. 302. Waiver of 60-day rule in case of rollover of otherwise required minimum distributions in 2019 or 2020. Sec. 303. Exclusion of benefits provided to volunteer firefighters and emergency medical responders made permanent. Sec. 304. Application of special rules to money purchase pension plans. Sec. 305. Grants to assist low-income women and survivors of domestic violence in obtaining qualified domestic relations orders. Sec. 306. Modification of special rules for minimum funding standards for community newspaper plans. Sec. 307. Minimum rate of interest for certain determinations related to life insurance contracts. I Relief for Multiemployer Pension Plans 101. 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