(6) Coordination Rules similar to the rules of subparagraphs (D) and (E) of subsection (m)(4) shall apply for purposes of this subsection. (7) Authority to address abuse The Secretary shall have the authority to address any abuses by employers under this subsection, including, but not limited to, a reduction in employee compensation or benefits in conjunction with the payment of qualified profit-sharing distributions. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.