; and (G) be regularly updated to carry out the purposes of this subsection. (q) Office of inspector general There is authorized to be appropriated to the corporation’s Office of Inspector General $24,000,000 for fiscal year 2020, which shall remain available through September 30, 2028, for salaries and expenses necessary for conducting investigations and audits of the implementation and administration of this section. (r) Application of excise tax During the period that a plan is subject to a partition order under this section and prior to a cessation of adjustments pursuant to subsection (i)(3), the plan shall not be subject to section 4971 of the Internal Revenue Code of 1986. . 102. Repeal of benefit suspensions for multiemployer plans in critical and declining status (a) Amendment to Internal Revenue Code of 1986 Paragraph (9) of section 432(e) of the Internal Revenue Code of 1986 is repealed. (b) Amendment to Employee Retirement Income Security Act of 1974 Paragraph (9) of section 305(e) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085(e) ) is repealed. (c) Effective date The repeals made by this section shall not apply to plans that have been approved for a suspension of benefit under section 432(e)(9)(G) of the Internal Revenue Code of 1986 and section 305(e)(9)(G) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1085(e)(9)(G) ) before the date of the enactment of this Act. 103. Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status (a) In general Notwithstanding the actuarial certification under section 305(b)(3) of the Employee Retirement Income Security Act of 1974 and section 432(b)(3) of the Internal Revenue Code of 1986, if a plan sponsor of a multiemployer plan elects the application of this section, then, for purposes of section 305 of such Act and section 432 of such Code— (1) the status of the plan for its first plan year beginning during the period beginning on March 1, 2020, and ending on