redemptions), measured as of the date of each such distribution, of which during all taxable years ending after December 31, 2017, exceed the sum of applicable stock issued of such corporation and 5 percent of the fair market value of the stock of such corporation as of the last day of the taxable year. (II) Applicable stock issued The term applicable stock issued means, with respect to any corporation, the aggregate fair market value of stock (as of the issue date of such stock) issued by the corporation during all taxable years ending after December 31, 2017, in exchange for money or property other than stock in such corporation. (III) Certain preferred stock disregarded For purposes of subclause (I), stock described in section 1504(a)(4), and distributions (including redemptions) with respect to such stock, shall be disregarded. (vii) Related person For purposes of clause (v), a person is a related person to a taxpayer if the related person bears a relationship to the taxpayer specified in section 267(b) or section 707(b)(1). . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 2303(b) of the Coronavirus Aid, Relief, and Economic Security Act. G Retirement Provisions 100. Short title, etc (a) Short title This division may be cited as the Emergency Pension Plan Relief Act of 2020 . (b) Table of contents The table of contents for this division is as follows: Sec. 100. Short title, etc. Title I—Relief for Multiemployer Pension Plans Sec. 101. Special partition relief. Sec. 102. Repeal of benefit suspensions for multiemployer plans in critical and declining status. Sec. 103. Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status. Sec. 104. Temporary extension of the funding improvement and rehabilitation periods for multiemployer pension plans in critical and endangered status for 2020 or 2021. Sec. 105. Adjustments to funding standard account rules. Sec. 106. PBGC guarantee for