; and (ii) in the text by inserting before the period at the end the following: , or benefits are reduced or suspended under section 418E, 432(e), or 439, or under section 4281 of the Employee Retirement Income Security Act of 1974 . (5) Accrued benefit not to be decreased by amendment (A) Employee Retirement Income Security Act of 1974 Section 204(g)(1) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1053(g)(1) ) is amended by inserting after 302(d)(2) the following: , 305(e), 803, 4245, . (B) Internal revenue code of 1986 Section 411(d)(6)(A) of the Internal Revenue Code of 1986 is amended by inserting after 412(d)(2), the following: 418E, 432(e), or 439, . (g) Certain funding rules not applicable (1) Employee Retirement Income Security Act of 1974 Section 305 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085 ) is amended by adding at the end the following: (k) Legacy plans Sections 302, 304, and 305 shall not apply to an employer that has an obligation to contribute to a plan that is a legacy plan within the meaning of section 805(a) solely because the employer has an obligation to contribute to a composite plan described in section 801 that is associated with that legacy plan. . (2) Internal Revenue Code of 1986 Section 432 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (k) Legacy plans Sections 412, 431, and 432 shall not apply to an employer that has an obligation to contribute to a plan that is a legacy plan within the meaning of section 440A(a) solely because the employer has an obligation to contribute to a composite plan described in section 437 that is associated with that legacy plan. . (h) Termination of composite plan Section 403(d) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1103(d) is amended— (1) in paragraph (1), by striking regulations of the Secretary. and inserting regulations of the Secretary, or as provided in paragraph (3).