o offer pension benefits. TITLE IV-PBGC GUARANTEE AND RELATED PROVISIONS •.* ACT SEC. 402. SPECIAL FUNDING RULES FOR CERTAIN PLANS MAINTAINED BY COMMERCIAL AIRLINES [as amended by E. 110-28, §§6614(a) and 6615(a), effective as if included in section 402 of the Pension Protection Act of 2006 (E. 109-280)]. (a) I