; (2) has negotiated revised terms for repayment of such loan (including any installment payments or forgiveness of a portion of the loan principal); or (3) the Director has determined is no longer reasonably expected to be able to— (A) pay benefits and the interest on the loan; or (B) accumulate sufficient funds to repay the principal when due. Such report shall include the details of any such failure, revised terms, or determination, as the case may be. (i) Coordination with taxation of unrelated business income Subparagraph (A) of section 514(c)(6) of the Internal Revenue Code of 1986 is amended— (1) by striking or at the end of clause (i); (2) by striking the period at the end of clause (ii)(II) and inserting , or