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“In the case of any settlement of liability under title IV of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1301 et seq.] entered into by the Pension Benefit Guaranty Corporation and one or more other parties, if—“(1) such settlement was entered into before, on, or after the date of the enactment of this Act [Mar. 17, 1993], “(2) at least one party to such settlement was a debtor under title 11 of the United States Code, and “(3) an agreement that is entered into as part of such settlement provides that such agreement is to be treated as a lease, then such agreement shall be treated as a lease for purposes of section 1110 of such title 11.”

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