means a newspaper which primarily serves a metropolitan statistical area, as determined by the Office of Management and Budget, with a population of not less than 100,000. (C) Control A person shall be treated as controlled by another person if such other person possesses, directly or indirectly, the power to direct or cause the direction and management of such person (including the power to elect a majority of the members of the board of directors of such person) through the ownership of voting securities. (5) Controlled group For purposes of this subsection, the term controlled group means all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986 as of the date of the enactment of this subsection. (6) Effect on premium rate calculation Notwithstanding any other provision of law or any regulation issued by the Pension Benefit Guaranty Corporation, in the case of a community newspaper plan which elects the application of the alternative standards described in paragraph (3), the additional premium under section 4006(a)(3)(E) shall be determined as if such election had not been made. . (c) Effective date The amendments made by this section shall apply to plan years ending after December 31, 2017. 115. Treating excluded difficulty of care payments as compensation for determining retirement contribution limitations (a) Individual retirement accounts (1) In general Section 408(o) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Special rule for difficulty of care payments excluded from gross income In the case of an individual who for a taxable year excludes from gross income under section 131 a qualified foster care payment which is a difficulty of care payment, if— (A) the deductible amount in effect for the taxable year under subsection (b), exceeds (B) the amount of compensation includible in the individual’s gross income for the taxable year, the individual may elect to increase the