; and (3) by adding at the end the following new clause: (iii) indebtedness with respect to a multiemployer plan under a loan made by the Pension Rehabilitation Administration pursuant to section 4 of the Butch Lewis Act of 2017 . . 5. Coordination with withdrawal liability and funding rules (a) Amendment to Internal Revenue Code of 1986 Section 432 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (k) Special rules for plans receiving pension rehabilitation loans (1) Determination of withdrawal liability (A) In general If any employer participating in a plan at the time the plan receives a loan under section 4(a) of the Butch Lewis Act of 2017 withdraws from the plan before the end of the 30-year period beginning on the date of the loan, the withdrawal liability of such employer shall be determined under the Employee Retirement Income Security Act of 1974— (i) by applying section 4219(c)(1)(D) of the Employee Retirement Income Security Act of 1974 as if the plan were terminating by the withdrawal of every employer from the plan, and (ii) by determining the value of nonforfeitable benefits under the plan at the time of the deemed termination by using the interest assumptions prescribed for purposes of section 4044 of the Employee Retirement Income Security Act of 1974, as prescribed in the regulations under section 4281 of the Employee Retirement Income Security Act of 1974 in the case of such a mass withdrawal. (B) Annuity contracts and investment portfolios purchased with loan funds Annuity contracts purchased and portfolios implemented under section 4(d)(3) of the Butch Lewis Act of 2017 shall not be taken into account in determining the withdrawal liability of any employer under subparagraph (A), but the amount equal to the greater of— (i) the benefits provided under such contracts or portfolios to participants and beneficiaries, or (ii) the remaining payments due on the loan under section 4(a) of such Act, shall be so taken into account. (2) Coordination with