; and (ii) such plan amendment applies retroactively for such period. (c) Plan administrator reporting (1) In general Section 6047 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Account balance for designated beneficiaries of deceased participants (1) In general Not later than January 31 of each year, the plan administrator (as defined in section 414(g)) of each eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan shall make a return to the Secretary with respect to each designated beneficiary of a deceased participant of such plan. Such return shall state the following: (A) the name and plan number of the plan, (B) the name and address of the plan administrator, (C) the name, address, and taxpayer identification number of the designated beneficiary, (D) the account balance (or portion of the interest therein) of such designated beneficiary as of the end of such preceding calendar year (and in the case such preceding year is the year of the death of the participant, as of the date of such death), and (E) the amount of the account balance (or portion of the interest therein) described in subparagraph (D) which is attributable to the portion of the account balance which did not exceed the amount in effect under section 401(a)(9)(H)(i) as of the date of such death, and the amount of such account balance (or portion of the interest therein), if any, which is attributable to the portion of the account balance which exceeded such amount as of the date of such death. (2) Statement furnished to designated beneficiary Every person required to make a return under paragraph (1) with respect to a designated beneficiary shall furnish a copy of such return to such designated beneficiary. (3) Application to individual retirement plans and annuities In the case of an eligible retirement plan described in clause (i) or (ii) of section 402(c)(8)(B)— (A) any reference