(bb) is subject to the reporting requirements of section 230.257 of title 17, Code of Federal Regulations, or (cc) is exempt from such requirements under section 240.12g3–2(b) of title 17, Code of Federal Regulations, and has published all information which is required by such Act or Rule, as applicable, to be publicly available. . (b) Conforming amendment Subparagraph (G) of section 401(a)(35) of the Internal Revenue Code of 1986 is amended by striking clause (v) and by redesignating clause (vi) as clause (v). (c) Effective date The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act.