any newspaper (determined without regard to this subparagraph) to which any of the following apply: (i) Is not in general circulation. (ii) Is published (on newsprint or electronically) less frequently than 3 times per week. (iii) Has not ever been regularly published on newsprint. (iv) Does not have a bona fide list of paid subscribers. (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. (6) 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. (7) 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 for which an election is made to apply 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. 40308. Minimum rate of interest for certain determinations related to life insurance contracts (a) Modification of minimum rate for purposes of cash value accumulation test (1) In general Section 7702(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking an annual effective rate of 4 percent and inserting the applicable accumulation test minimum rate . (2) Applicable accumulation test minimum rate Section 7702(b) of such Code is amended by adding at the end the following new paragraph: (3) Applicable accumulation test minimum rate For purposes of paragraph (2)(A), the term