under more than one composite plan and there is a merger or transfer of such legacy plans, the transition contribution rate applicable to the legacy plan resulting from the merger or transfer with respect to that employer shall be determined in accordance with the provisions of section 440A(d)(2)(B). . (2) Clerical amendment The table of subparts for part III of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Subpart C. Composite Plans and Legacy Plans . (c) Effective date The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. 3. Application of certain requirements to composite plans (a) Amendments to the Employee Retirement Income Security Act of 1974 (1) Treatment for purposes of funding notices Section 101(f) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1021(f) ) is amended— (A) in paragraph (1) by striking title IV applies and inserting title IV applies or which is a composite plan