; and (2) informs the plan actuary of the intent to apply the option under this subsection. (c) Effective date The modifications and amendments required under subsections (a) and (b) shall be deemed to have been made as of the date of the enactment of this Act, and as of such date all applicable laws shall be applied in all respects as though the actions which the Secretary of the Treasury (or the Secretary's delegate) is required to take under such subsections had been taken. 404. Cease double-indexing the variable rate premium (a) In general Clause (ii) of section 4006(a)(3)(E) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(E)(ii) ) is amended by striking the applicable dollar amount under paragraph (8) and inserting $38 . (b) Conforming amendment Subsection (a) of section 4006 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a) ) is amended by striking paragraph (8). (c) Technical amendment Clause (i) of section 4006(a)(3)(E) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(E) ) is amended by striking subparagraph (H) and inserting subparagraph (I) . (d) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2019. 405. Enhancing retiree health benefits in pension plans (a) Extension of transfers of excess pension assets to retiree health accounts Paragraph (4) of section 420(b) is amended by striking December 31, 2025 and inserting December 31, 2029 . (b) De minimis transfer rule (1) In general Subsection (e) of section 420 is amended by adding at the end the following new paragraph: (7) Special rule for de minimis transfers (A) In general In the case of a transfer of an amount which is not more than 1.75 percent of the amount determined under paragraph (2)(A) by a plan which meets the requirements of subparagraph (B), paragraph (2)(B) shall be applied by substituting 110 percent for 125 percent . (B) Two-year lookback requirement A plan is described in this subparagraph if, as