of persons described in subclauses (I) and (II). (B) 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 plan with respect to which the election under paragraph (1) has been made, 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.