; (ii) the Plan shall maintain and comply with its rehabilitation plan under section 432(e) of such Code and section 305(e) of such Act, including any updates thereto; and (iii) the provisions of subsections (c) and (d) of section 432 of such Code and subsections (c) and (d) of section 305 of such Act shall not apply. (E) Requirement to maintain contribution rate No transfer under subparagraph (A) shall be made for a fiscal year unless the persons that are obligated to contribute to the 1974 UMWA Pension Plan as of the date of the transfer are obligated to make such contributions at rates that are no less than those in effect on the date which is 30 days before the date of enactment of the Miners Pension Protection Act . (F) Enhanced annual reporting (i) In general Not later than the 90th day of each plan year beginning after the date of enactment of the Miners Pension Protection Act , the trustees of the 1974 UMWA Pension Plan shall file with the Secretary of the Treasury or the Secretary's delegate and the Pension Benefit Guaranty Corporation a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary of the Treasury or the Secretary's delegate) that contains— (I) whether the plan is in endangered or critical status under section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 as of the first day of such plan year; (II) the funded percentage (as defined in section 432(j)(2) of such Code) as of the first day of such plan year, and the underlying actuarial value of assets and liabilities taken into account in determining such percentage; (III) the market value of the assets of the plan as of the last day of the plan year preceding such plan year; (IV) the total value of all contributions made during the plan year preceding such plan year; (V) the total value of all benefits paid during the plan year preceding such plan year