; and (B) clause (ii) of such section shall be applied by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan . (2) Delay of repayment In the case of a qualified individual with an outstanding loan on or after September 13, 2018, from a qualified employer plan (as defined in section 72(p)(4) of the Internal Revenue Code of 1986)— (A) if the due date pursuant to subparagraph (B) or (C) of section 72(p)(2) of such Code for any repayment with respect to such loan occurs during the period beginning on September 13, 2018, and ending on December 31, 2019, such due date shall be delayed for 1 year; (B) any subsequent repayments with respect to any such loan shall be appropriately adjusted to reflect the delay in the due date under paragraph (1) and any interest accruing during such delay