; and (5) the returns of which— (A) are based on the performance of a specified index rate or other financial tracking vehicle; (B) are subject to a modification of positive and negative returns by a financial calculation mechanism; and (C) may be subject to a market value adjustment if amounts are withdrawn prior to the end of the period during which such adjustment applies. (b) Revision to rules Not later than the end of the 180-day period beginning on the date of enactment of this Act, the Securities and Exchange Commission shall propose and, not later than 1 year after the date of enactment of this Act, the Commission shall prepare and finalize any new or amended rules, as appropriate, to establish a new form on which an issuer of a registered index linked annuity may register such registered index linked annuity, subject to conditions the Commission determines appropriate. Any action that the Securities and Exchange Commission takes pursuant to this subsection shall consider the availability of information to investors. (c) Treatment if revisions not completed in a timely manner If the Securities and Exchange Commission fails to complete the revisions required by subsection (b) by the time required by such subsection, any registered index linked annuity may be registered on the form described in section 239.17b of title 17, Code of Federal Regulations. Such registration shall be prepared pursuant to applicable provisions of the form. (d) Rule of construction Nothing in this Act shall be construed to limit the authority of the Securities and Exchange Commission to determine the information to be requested in the form described in subsection (b).