equal to the greater of— (i) the benefits provided under such contracts or portfolios to participants and beneficiaries, or (ii) the remaining payments due on the loan under section 4(a) of such Act, shall be so taken into account. (2) Coordination with funding requirements In the case of a plan which receives a loan under section 4(a) of the Butch Lewis Act of 2017 — (A) annuity contracts purchased and portfolios implemented under section 4(d)(3) of such Act, and the benefits provided to participants and beneficiaries under such contracts or portfolios, shall not be taken into account in determining minimum required contributions under section 412, (B) payments on the interest and principal under the loan, and any benefits owed in excess of those provided under such contracts or portfolios, shall be taken into account as liabilities for purposes of such section, and (C) if such a portfolio is projected due to unfavorable investment or actuarial experience to be unable to fully satisfy the liabilities which it covers, the amount of the liabilities projected to be unsatisfied shall be taken into account as liabilities for purposes of such section. . (b) Amendment to Employee Retirement Income Security Act of 1974 Section 305 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085 ) is amended by adding at the end the following new subsection: (k) Special rules for plans receiving pension rehabilitation loans (1) Determination of withdrawal liability (A) In general If any employer participating in a plan at the time the plan receives a loan under section 4(a) of the Butch Lewis Act of 2017 withdraws from the plan before the end of the 30-year period beginning on the date of the loan, the withdrawal liability of such employer shall be determined— (i) by applying section 4219(c)(1)(D) as if the plan were terminating by the withdrawal of every employer from the plan, and (ii) by determining the value of nonforfeitable benefits under the plan at the time of the deemed termination by using the interest