portion of the interest described in subparagraph (H)(iv) which exceeds the amount in effect under subparagraph (H)(i) as of such date shall be distributed within 5 years after such date. (iv) Time for determination of eligible designated beneficiary The determination of whether a designated beneficiary is an eligible designated beneficiary shall be made as of the date of death of the employee. . (3) Conforming amendments (A) Clause (ii) of section 401(a)(9)(B) of the Internal Revenue Code of 1986 is amended by striking A trust and inserting Except as provided in subparagraph (H), a trust . (B) Section 402(c)(11)(A)(iii) of such Code is amended by striking section 401(a)(9)(B) (other than clause (iv) thereof) and inserting subparagraphs (B) (other than clause (iv) thereof) and (H) (other than clause (v) thereof) of section 401(a)(9) . (4) Effective dates (A) In general Except as provided in this paragraph and paragraphs (5) and (6), the amendments made by this subsection shall apply to distributions with respect to employees who die after December 31, 2019. (B) Collective bargaining exception In the case of a plan maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers ratified before the date of the enactment of this Act, the amendments made by this subsection shall apply to distributions with respect to employees who die in calendar years beginning after the earlier of— (i) the later of— (I) the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof agreed to on or after the date of the enactment of this Act), or (II) December 31, 2019, or (ii) December 31, 2021. For purposes of clause (i)(I), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section shall not be treated as a termination of such collective bargaining agreement. (C) Governmental plans In the