"House Ways and Means Committee Chairman Richard Neal has introduced HR 409, the Emergency Pension Plan Relief Act of 2021 (EPPRA). Part of that bill would make significant changes to minimum funding requirements for sponsors of single employer defined benefit plans for plan years after December 31, 2019.... [T]he two significant changes are modification of the segment rates used to determine funding requirements (but not PBGC premiums), and a change in amortization of funding shortfalls from 7 years to 15 years."