; or (B) satisfy similar standards in the case of an individual retirement plan. (2) Correction by owner of individual retirement plan In the case of a correction by an owner of an individual retirement plan under subsection (b), the term inadvertent failure means a failure due to reasonable cause. 6. Effective date (a) In general Subject to subsections (b) and (c), this Act and the amendments made by this Act shall take effect on the date of the enactment of this Act. (b) Transition provisions (1) In general The amendments made by this Act shall apply to any determination of or affecting liability for taxes, interest, or penalties which is made on or after the date of the enactment of this Act, without regard to whether the conduct upon which the determination is based occurred before such date of enactment. Notwithstanding the preceding sentence, nothing in the amendments made by section 4(a) shall be construed to create an inference with respect to the law in effect prior to the effective date of such amendments. (2) Calculation of correction window in certain cases In the case of an error that would have been eligible for correction under section 4973(i) or 4974(e) (as added by this section) of the Internal Revenue Code of 1986 if tax had not been imposed under 4973(a) or 4974(a), as the case may be, of such Code before the date of the enactment of this Act, the correction window referred to in sections 4973(i) and 4974(e) of such Code shall be the period beginning on the date on which such tax was imposed and ending on the earlier of— (A) the date on which the Secretary of the Treasury initiates an audit or otherwise demands payment with respect to the conduct described in section 4973(a) or 4974(a), as the case may be, of such Code