Revenue Code of 1986 prior to, and in active service on, the date of enactment of the Retirement Enhancement and Savings Act of 2019 for on or after October 1, 1979 in subsection (h). (B) By disregarding subsection (m)(2) and subsection (o). (b) 1-Year forfeiture for failure To perform judicial duties Subject to subparagraph (B) of section 377(m)(1) of title 28, United States Code, any magistrate judge of the Tax Court who retires under this section and who fails to perform judicial duties required of such individual by section 7443C shall forfeit all rights to an annuity under this section for a 1-year period which begins on the first day on which such individual fails to perform such duties. (c) Tax Court Judicial Officers’ Retirement Fund (1) Establishment There is established in the Treasury of the United States a fund which shall be known as the Tax Court Judicial Officers' Retirement Fund . The Fund is appropriated for the payment of annuities, refunds, and other payments under this section. (2) Investment of Fund The Secretary shall invest, in interest-bearing securities of the United States, such currently available portions of the Tax Court Judicial Officers’ Retirement Fund as are not immediately required for payments from the Fund. The income derived from these investments constitutes a part of the Fund. (3) Unfunded liability (A) In general Not later than the close of each fiscal year, there shall be deposited in the Tax Court Judicial Officers’ Retirement Fund amounts required to reduce to zero the unfunded liability, if any, of such Fund. (B) Unfunded liability For purposes of subparagraph (A), the term unfunded liability means the amount estimated by the Secretary to be equal to the excess (as of the close of the fiscal year involved) of— (i) the present value of all benefits payable from the Tax Court Judicial Officers’ Retirement Fund, over (ii) the sum of— (I) the present value of future deductions to be withheld under this section from the basic pay of magistrate judges of the Tax Court, plus