of any transfer made under subparagraph (A) for such fiscal year (and any earnings attributable thereto) shall be disregarded in determining the unfunded vested benefits of the 1974 UMWA Pension Plan and the allocation of such unfunded vested benefits to an employer for purposes of determining the employer’s withdrawal liability under section 4201 of the Employee Retirement Income Security Act of 1974. (E) Additional loan authority (i) In general In addition to the amounts transferred under any provision other than this subparagraph, and without regard to the limitations described in paragraph (3), each year beginning with fiscal year 2018 the Secretary of the Treasury shall transfer to the 1974 UMWA Pension Plan as a loan the amount certified by the Trustees of the 1974 UMWA Pension Plan to be necessary to prevent the insolvency of such plan. (ii) Annual cap The amount of each annual loan under clause (i) shall not exceed $600,000,000. (iii) Loan terms (I) In general Each such annual loan shall bear interest at the rate of 1 percent per annum, and each shall be treated as a separate loan. (II) Repayment For the first 10 years of each such loan, only the interest on such loan shall be repayable, and payments on the principal shall be distributed over the 30-year period beginning with the 11th year of the loan. (III) Additional payments Notwithstanding subclauses (I) and (II), to the extent that the Trustees of the 1974 UMWA Pension Plan certify that such plan has surplus assets which are not needed to pay benefits under the plan or to ensure the future solvency of the plan, such surplus assets shall be applied towards the repayment of the oldest outstanding loan made pursuant to this subparagraph. (IV) Maintenance of certain measures under rehabilitation plan Each loan under this subparagraph shall specify as a condition of the loan that, if the 1974 UMWA Pension Plan emerges from critical status (within the meaning of section 432 of the Internal Revenue Code of 1986 and section 305 of the Employee Retirement