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 assumptions prescribed for purposes of section 4044, as prescribed in the regulations under section 4281 in the case of such a mass withdrawal. (B) Annuity contracts and investment portfolios purchased with loan funds Annuity contracts purchased and portfolios implemented under section 4(d)(3) of the Rehabilitation for Multiemployer Pensions Act shall not be taken into account in determining the withdrawal liability of any employer under subparagraph (A), but the amount 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 Rehabilitation for Multiemployer Pensions Act — (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 302, (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. . 6. Issuance of