trial judge each place it appears and inserting magistrate judge , and (B) by striking (or by the clerk and inserting of the Tax Court (or by the clerk . (11) Subsection (a) of section 7466 of such Code is amended by striking special trial judge and inserting magistrate judge . (12) Section 7470A of such Code is amended by striking special trial judges both places it appears in subsections (a) and (b) and inserting magistrate judges . (13) Subparagraph (A) of section 7471(a)(2) of such Code is amended by striking special trial judges and inserting magistrate judges . (14) Subsection (c) of section 7471 of such Code is amended— (A) by striking Special trial judges in the heading and inserting Magistrate judges of the Tax Court , and (B) by striking special trial judges and inserting magistrate judges . (g) Effective date (1) In general The amendments made by this section shall apply to individuals serving as special trial judges of the United States Tax Court on or after the day before the date of enactment of this Act. (2) Appointment savings provision Any individual serving as a special trial judge of the United States Tax Court as of the day before the date of the enactment of this Act shall be considered to have been appointed as a magistrate judge of the Tax Court under section 7443A of the Internal Revenue Code of 1986 on such date of enactment, and service as a special trial judge of the Tax Court before such date of enactment shall be considered to be service as a magistrate judge of the Tax Court for purposes of any provision of law relating to length of service. 306. Life insurance for magistrate judges of the tax court age 65 or older Section 7472 of the Internal Revenue Code of 1986 is amended by striking its judges in the second sentence and inserting the judges and magistrate judges of the Tax Court . 307. Retirement and annuity program (a) Retirement and annuity program Part I of subchapter C of chapter 76 of the Internal Revenue Code of 1986 is amended by inserting after section 7443A the