132 the following new item: Sec. 133. Interest on certain loans used to acquire employer securities. . (c) Effective date The amendments made by this section shall apply to original securities acquisition loans (as defined in section 133(e)(3) of the Internal Revenue Code of 1986 (and loans refinancing such loans)) made after the date of the enactment of this Act. 5. Employee stock ownership requirements for use of performance exception to limitation of deductibility of executive compensation