shall be applied by substituting 30-plan-year for 7-plan-year each place it appears. (ii) No special election The election under subparagraph (D) of subsection (c)(2) shall not apply to any plan year to which the election under paragraph (1) applies. (D) Exemption from at-risk treatment Subsection (i) shall not apply. (4) Community newspaper plan For purposes of this subsection— (A) In general The term community newspaper plan means a plan to which this section applies maintained by an employer which, as of December 31, 2017— (i) publishes and distributes daily, either electronically or in printed form, 1 or more community newspapers in a single State, (ii) is not a company the stock of which is publicly traded (on a stock exchange or in an over-the-counter market), and is not controlled, directly or indirectly, by such a company, (iii) is controlled, directly or indirectly— (I) by 1 or more persons residing primarily in the State in which the community newspaper is published, (II) for not less than 30 years by individuals who are members of the same family, (III) by a trust created or organized in the State in which the community newspaper is published, the sole trustees of which are persons described in subclause (I) or (II), (IV) by an entity which is described in section 501(c)(3) and exempt from taxation under section 501(a), which is organized and operated in the State in which the community newspaper is published, and the primary purpose of which is to benefit communities in such State, or (V) by a combination of persons described in subclause (I), (III), or (IV), and (iv) does not control, directly or indirectly, any newspaper in any other State. (B) Community newspaper The term community newspaper means a newspaper which primarily serves a metropolitan statistical area, as determined by the Office of Management and Budget, with a population of not less than 100,000. (C) Control A person shall be treated as controlled by another person if such other person possesses, directly or indirectly, the power to