; and (II) the Plan is projected to be able to repay the amount of such loan, with interest, as required under clause (iii). The preceding sentence shall not apply with respect to any year in which the amount determined by the Trustees under clause (i) is $0 and no loans under this subparagraph remain outstanding. (v) Plan insolvency or default If the 1974 UMWA Pension Plan becomes insolvent in any year despite receiving loan amounts under this subparagraph, or if the Plan is unable to make any payment on a loan under this subparagraph when due, employers contributing to the Plan and employer associations with members contributing to the Plan shall not be subject to any new or increased liability, including any increased fee, expense, contribution, assessment, or surcharge. (vi) Insolvency For purposes of this subparagraph, a plan is insolvent if the plan's available resources are not sufficient to pay benefits under the plan when due for the plan year and as projected indefinitely into future plan years, or if the plan is determined to be insolvent under section 418E(d) of the Internal Revenue Code of 1986. (vii) Initial loan The first loan under this subparagraph shall be made not later than 60 days after the date of enactment of the American Miners Pension Act of 2017 . (F) Enhanced annual reporting (i) In general Not later than the 90th day of each plan year beginning after the date of enactment of the American Miners Pension Act of 2017 , the trustees of the 1974 UMWA Pension Plan shall file with the Secretary of the Treasury or the Secretary's delegate and the Pension Benefit Guaranty Corporation a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary of the Treasury or the Secretary's delegate) that contains— (I) whether the plan is in endangered or critical status under section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 as of the first day of such plan year