replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted. (b) Transfers to social security equivalent benefit account There are hereby appropriated to the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 ( 45 U.S.C. 231n–1(a) ) amounts equal to the reduction in revenues to the Treasury by reason of the application of section 2(a)(2). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Account had such amendments not been enacted. 4. No effect on Social Security benefits Nothing in this Act shall have any effect on the determination of any benefit under title II of the Social Security Act.