; and (B) the term protected period means the shorter of— (i) the 8-year period beginning on the date on which a change in control transaction closed; or (ii) the period beginning on the date on which a change in control transaction closed and ending on the earliest subsequent date on which a public offering of a controlling share of the common equity securities of the target firm occurs. (2) For purposes of this section, the debtor is presumed to have made a transfer or incurred an obligation described in subparagraphs (A) and (B) of subsection (a)(1) if— (A) the transfer is made to or obligation is incurred by a target firm or an affiliate in connection with a change in control transaction; or (B) the transfer is made to a target firm or an affiliate by, or obligation is incurred by a target firm or an affiliate from, a control person, an affiliate, or an insider during a protected period. (3) For the purposes of this section, a court shall, in analyzing related transactions, link together as a single transaction any interrelated yet formally distinct steps in an integrated transaction (commonly known as the step transaction doctrine ). . (c) Statute of limitations Section 3306(b) of title 28, United States Code, is amended— (1) in paragraph (2), by striking or at the end; (2) in paragraph (3), by striking the period at the end and inserting ; or ; and (3) by adding at the end the following: (4) within 8 years after the transfer was made or the obligation was incurred, if the transfer was made or the obligation was incurred— (A) in connection with a change in control transaction, as defined in section 3 of the Stop Wall Street Looting Act