from the correction of a posting or similar error with regard to the premium for the contract, (IV) as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an insurance contract under which the only benefits payable are described in subclause (II), or (V) as a return of an advance premium or premium deposit for an insurance contract for which the premium is payable at least annually if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract. . (b) Effective date The amendments made by this section shall apply to payments made after the date of the enactment of this Act.