Section, added [Pub. L. 100–456, div. A, title III, § 331(a)], Sept. 29, 1988, [102 Stat. 1957]; amended [Pub. L. 106–65, div. A, title III, § 342(a)], (b)(1), Oct. 5, 1999, [113 Stat. 569]; [Pub. L. 107–107, div. A, title X, § 1048(a)(22)], Dec. 28, 2001, [115 Stat. 1224], related to cost comparisons: inclusion of retirement costs; consultation with employees; waiver of comparison.