; and (ii) in subclause (II) by striking 4245 and inserting 305(e), 4245, . (B) Internal Revenue Code of 1986 Section 411(a)(3)(F) of the Internal Revenue Code of 1986 is amended— (i) in clause (i) by striking section 418D or under section 4281 of the Employee Retirement Income Security Act of 1974 and inserting section 432(e) or 439 or under section 4281 of the Employee Retirement Income Security Act of 1974 ; and (ii) in clause (ii) by inserting or 432(e) after section 418E . (3) Accrued benefit requirements (A) Employee Retirement Income Security Act of 1974 Section 204(b)(1)(B)(i) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1054(b)(1)(B)(i) ) is amended by inserting , including an amendment reducing or suspending benefits under section 305(e), 803, 4245 or 4281, after any amendment to the plan . (B) Internal Revenue Code of 1986 Section 411(b)(1)(B)(i) of the Internal Revenue Code of 1986 is amended by inserting , including an amendment reducing or suspending benefits under section 418E, 432(e) or 439, or under section 4281 of the Employee Retirement Income Security Act of 1974, after any amendment to the plan . (4) Additional accrued benefit requirements (A) Employee Retirement Income Security Act of 1974 Section 204(b)(1)(H)(v) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1053(b)(1)(H)(v) ) is amended by inserting before the period at the end the following: , or benefits are reduced or suspended under section 305(e), 803, 4245, or 4281 . (B) Internal Revenue Code of 1986 Section 411(b)(1)(H)(iv) of the Internal Revenue Code of 1986 is amended— (i) in the heading by striking benefit and inserting benefit and the suspension and reduction of certain benefits