Goldman Sachs officials today said they expects Congress to pass a pension reform bill this year - possibly by mid-October. The reform bill "is likely to increase funding requirements for plan sponsors, reduce asset smoothing, increase (PBGC) premiums, and move to a corporate bond-based yield curve to value liabilities, among other changes," according to a guide to the reform process issued by Goldman Sachs to clients. "In addition, some relief for airlines is likely, though the situation surrounding this issue is clearly very fluid.