securities acquired by an employee stock ownership plan in a transaction to which section 133 applied. (3) Disposition The term disposition includes any distribution. (4) Ordering rules For ordering rules for dispositions of employer securities, see section 4978(b)(2). . (B) The table of sections for chapter 43 of such Code is amended by inserting before the item relating to section 4979 the following new item: Sec. 4978B. Tax on disposition of employer securities to which section 133 applied. . (6) Subsection (e) of section 6047 of such Code is amended by striking paragraphs (1) and (2) and inserting the following new paragraphs: (1) any employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, an employee stock ownership plan— (A) which acquired stock in a transaction to which section 133 applies, or (B) which holds stock with respect to which section 404(k) applies to dividends paid on such stock, (2) any person making or holding a loan to which section 133 applies, or (3) both such employer or plan administrator and such person, . (7) Subsection (f) of section 7872 of such Code is amended by adding at the end the following new paragraph: (12) Special rule for certain employer security loans This section shall not apply to any loan between a corporation (or any member of the controlled group of corporations which includes such corporation) and an employee stock ownership plan described in section 4975(e)(7) to the extent that the interest rate on such loan is equal to the interest rate paid on a related securities acquisition loan (as described in section 133(b)) to such corporation. . (8) The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 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