purposes of this section, the term applicable retirement plan means any plan, annuity contract, pension, or account described in clause (i), (ii), (iv), (v), or (vi) of section 219(g)(5)(A) of such Code (other than a governmental plan (within the meaning of section 414(d))). (B) Plans with contribution level reduction not eligible Such term shall not include any plan, annuity contract, pension, or account which for any plan year which includes the taxable year— (i) is amended after December 31, 2019, to reduce allocations or benefit accruals