; and (C) support, overhead, and pension expenses related to the items described under subparagraphs (A) and (B). . (b) Effective date The amendments made by this section shall apply with respect to expenses paid and fees collected on or after October 1, 2018. 909. Increased threshold for disclosures relating to compensatory benefit plans Not later than 60 days after the date of the enactment of this Act, the Securities and Exchange Commission shall revise section 230.701(e) of title 17, Code of Federal Regulations, so as to increase from $5,000,000 to $20,000,000 the aggregate sales price or amount of securities sold during any consecutive 12-month period in excess of which the issuer is required under such section to deliver an additional disclosure to investors. The Commission shall index for inflation such aggregate sales price or amount every 5 years to reflect the change in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics, rounding to the nearest $1,000,000. 910. Refunding or crediting overpayment of section 31 fees (a) In general Section 31 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78ee ) is amended by adding at the end the following: (n) Overpayment If a national securities exchange or national securities association pays to the Commission an amount in excess of fees and assessments due under this section and informs the Commission of such amount paid in excess within 10 years of the date of the payment, the Commission shall offset future fees and assessments due by such exchange or association in an amount equal to such excess amount. . (b) Applicability The amendment made by this section shall apply to any fees and assessments paid before, on, or after the date of enactment of this section. 911. Safe harbor for investment fund research (a) Expansion of the safe harbor Not later than the end of the 45-day period beginning on the date of enactment of this Act, the Securities and Exchange Commission shall propose, and not later than the end of the