plan for such plan year. (iii) U.S. Treasury obligation yield curve For purposes of this subsection, the term U.S. Treasury obligation yield curve means, with respect to any day, a yield curve which shall be prescribed by the Secretary for such day on interest-bearing obligations of the United States. (B) Shortfall amortization base (i) Previous shortfall amortization bases The shortfall amortization bases determined under subsection (c)(3) for all plan years preceding the first plan year to which the election under paragraph (1) applies (and all shortfall amortization installments determined with respect to such bases) shall be reduced to zero under rules similar to the rules of subsection (c)(6). (ii) New shortfall amortization base Notwithstanding subsection (c)(3), the shortfall amortization base for the first plan year to which the election under paragraph (1) applies shall be the funding shortfall of such plan for such plan year (determined using the interest rates as modified under subparagraph (A)). (C) Determination of shortfall amortization installments (i) 30-year period Subparagraphs (A) and (B) of subsection (c)(2) shall be applied by substituting 30-plan-year for 7-plan-year each place it appears. (ii) No special election The election under subparagraph (D) of subsection (c)(2) shall not apply to any plan year to which the election under paragraph (1) applies. (D) Exemption from at-risk treatment Subsection (i) shall not apply. (4) Community newspaper plan For purposes of this subsection— (A) In general The term community newspaper plan means a plan to which this section applies maintained by an employer which, as of December 31, 2017— (i) publishes and distributes daily, either electronically or in printed form— (I) a community newspaper, or (II) 1 or more community newspapers in the same State, (ii) is not a company the stock of which is publicly traded (on a stock exchange or in an over-the-counter market), and is not controlled, directly or indirectly, by such a company, (iii) is controlled,