"Although the Chamber is committed to reforming the nation's health care system to lower costs, improve quality and access, and build a more value-driven system, the Patient Protection and Affordable Care Act (PPACA) does not accomplish these goals.... The Chamber supports repealing the employer mandate to not only protect existing jobs, but to spur the creation of new jobs by removing much of the fear and uncertainty employers are experiencing.... The Chamber intends to work with Congress and other interested parties in finding solutions to longterm funding issues in the multiemployer pension plan system.... The Chamber believes that raising the PBGC premiums, without making comprehensive reforms to the PBGC or the defined benefit system, amounts to a tax on employers that have voluntarily decided to maintain defined benefit plans."