benefit plan pursuant to section 437(d). (B) Qualified employee For purposes of this paragraph, an employee is a qualified employee if the employee first completes an hour of service under the composite plan (determined without regard to the provisions of this paragraph) within the 12-month period immediately preceding or the 24-month period immediately following the date the employee ceased to accrue benefits under the legacy plan. (C) Certification of years of service For purposes of subparagraph (A), the plan sponsor of the legacy plan shall rely on a written certification by the plan sponsor of the composite plan of the years of service the qualified employee completed under the composite plan after the employee satisfies the requirements of subparagraph (B), disregarding any years of service that has been forfeited under the rules of the composite plan. . (2) Reduction of benefits (A) Employee Retirement Income Security Act of 1974 Section 203(a)(3)(E)(ii) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1053(a)(3)(E)(ii) ) is amended— (i) in subclause (I) by striking 4244A and inserting 305(e), 803,