; (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. . 8. 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 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, is in critical status (within the meaning of section 305(b)(2)), has a funded percentage of less than 40 percent (as determined for purposes of section 305), and has a ratio of active to inactive participants which is less than 2 to 3