and form, as (in consultation with the Secretary of Labor) the Secretary of the Treasury or the Secretary’s delegate may prescribe. (2) Definitions Any term which is used in this section which is also used in section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such sections. (c) Effective date This section shall apply to plan years beginning after December 31, 2019. 40105. Adjustments to funding standard account rules (a) Adjustments (1) Amendment to Employee Retirement Income Security Act of 1974 Section 304(b)(8) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1084(b) ) is amended by adding at the end the following new subparagraph: (F) Relief for 2020 and 2021 A multiemployer plan with respect to which the solvency test under subparagraph (C) is met as of February 29, 2020, may elect to apply this paragraph by substituting February 29, 2020 for August 31, 2008 each place it appears in subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II) (without regard to whether such plan previously elected the application of this paragraph). The preceding sentence shall not apply to a plan with respect to which a partition order is in effect under section 4233A. . (2) Amendment to Internal Revenue Code of 1986 Section 431(b)(8) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Relief for 2020 and 2021 A multiemployer plan with respect to which the solvency test under subparagraph (C) is met as of February 29, 2020, may elect to apply this paragraph by substituting February 29, 2020 for August 31, 2008 each place it appears in subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II) (without regard to whether such plan previously elected the application of this paragraph). The preceding sentence shall not apply to a plan with respect to which a partition order is in effect under section 4233A of the Employee Retirement Income Security Act of 1974. . (b)