; (D) in subsection (h), by striking Internal Revenue Code of 1954 and inserting Internal Revenue Code of 1986 ; and (E) in subsection (i), by striking Internal Revenue Code of 1954 and inserting Internal Revenue Code of 1986 ; (3) in section 411 ( 30 U.S.C. 921 )— (A) by striking subsection (a) and inserting the following: (a) The Secretary shall, in accordance with the provisions of this title, and the regulations promulgated by the Secretary under this title, make payments of benefits in respect of— (1) total disability of any miner due to pneumoconiosis; (2) the death of any miner whose death was due to pneumoconiosis; (3) total disability of any miner at the time of the miner’s death with respect to a claim filed under part C prior to January 1, 1982; (4) survivors’ benefits for any claim filed after January 1, 2005, that is pending on or after March 23, 2010, where the miner is found entitled to receive benefits at the time of the miner’s death as a result of the miner’s claim filed under part C; and (5) survivors’ benefits where the miner is found entitled to receive benefits at the time of the miner’s death resulting from the miner’s claim filed under part C before January 1, 1982. ; and (B) in subsection (c)— (i) in paragraph (1), by striking his pneumoconiosis and inserting the miner’s pneumoconiosis ; and (ii) in paragraph (2), by striking his death and inserting the miner’s death ; (4) in section 412 ( 30 U.S.C. 922 )— (A) in subsection (a)— (i) by striking paragraph (2) and inserting the following: (2) In the case of a surviving spouse— (A) of a miner whose death is due to pneumoconiosis; (B) in a claim filed after January 1, 2005, and that is pending on or after March 23, 2010, of a miner who is found entitled to receive benefits at the time of the miner’s death as a result of the miner’s claim filed under part C; (C) of a miner who is found entitled to receive benefits at the time of the miner’s death as a result of the miner’s claim filed under part C before January 1, 1982