person in pay status
(2) (A) The suspension of benefit payments under this section shall, in accordance with regulations prescribed by the Secretary of the Treasury, apply in substantially uniform proportions to the benefits of all persons in pay status under the plan, except that the Secretary of the Treasury may prescribe rules under which benefit suspensions for different participant groups may be varied equitably to reflect variations in contribution rates and other relevant factors including differences in negotiated levels of financial support for plan benefit obligations. (B) For purposes of this paragraph— (i) the term “person in pay status” means— (I) a participant or beneficiary on the last day of the base plan year who, at any time during such year, was paid an early, late, normal, or disability retirement benefit (or a death benefit related to a retirement benefit), and (II) to the extent provided in regulations prescribed by the Secretary of the Treasury, any other person who is entitled to such a benefit under the plan. (ii) the base plan year for any plan year is— (I) if there is a relevant collective bargaining agreement, the last plan year ending at least 6 months before the relevant effective date, or (II) if there is no relevant collective bargaining agreement, the last plan year ending at least 12 months before the beginning of the plan year. (iii) a relevant collective bargaining agreement is a collective bargaining agreement— (I) which is in effect for at least 6 months during the plan year, and (II) which has not been in effect for more than 36 months as of the end of the plan year. (iv) the relevant effective date is the earliest of the effective dates for the relevant collective bargaining agreements.