; and (G) furnishment of such a paper pension benefit statement may be combined, in one document, with a notice explaining electronic delivery of other disclosure documents as a default selection and the right to opt out of such electronic delivery, but only if such paper statement is furnished prior to the electronic delivery of any such statement. (c) Effective date The amendment made by subsection (a) shall apply with respect to plan years beginning after December 31, 2021. IV Technical Amendments 401. Amendments relating to Setting Every Community Up for Retirement Enhancement Act of 2019 (a) Technical amendments (1) Amendment relating to section 114 Section 401(a)(9)(C)(iii) of the Internal Revenue Code of 1986 is amended by striking employee to whom clause (i)(II) applies and inserting employee (other than an employee to whom clause (i)(II) does not apply by reason of clause (ii)) . (2) Amendment relating to section 116 Section 4973(b) of the Internal Revenue Code of 1986 is amended by adding at the end of the flush matter the following: Such term shall not include any designated nondeductible contribution (as defined in subparagraph (C) of section 408(o)(2)) which does not exceed the nondeductible limit under subparagraph (B) thereof by reason of an election under section 408(o)(5). . (3) Effective date The amendments made by this section shall take effect as if included in section of the Setting Every Community Up for Retirement Enhancement Act of 2019 to which the amendment relates. (b) Clerical amendment Section 72(t)(2)(H)(vi)(IV) of the Internal Revenue Code of 1986 is amended by striking 403(b)(7)(A)(ii) and inserting 403(b)(7)(A)(i) . V Administrative Provisions 501. Provisions relating to plan amendments (a) In general If this section applies to any retirement plan or contract amendment— (1) such retirement plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subsection (b)(2)(A)