Raises guaranteed monthly pension payments for people covered by certain Delphi and related retirement plans to the plans’ full vested benefit amounts and requires the Pension Benefit Guaranty Corporation (PBGC) to recalculate and pay any past‑due amounts. It establishes a Treasury trust fund to hold and disburse the increases, authorizes appropriations from the general fund to cover payments and administrative costs, allows PBGC to issue regulations with Treasury and Labor, and sets special tax rules for lump‑sum distributions (spread over three tax years with survivor rules).