of such benefit to the Office of the Retirement Savings Lost and Found in accordance with section 306(c)(2)(a)(ii) of the Securing a Strong Retirement Act of 2020 . (v) Income tax treatment of transfers to Retirement Savings Lost and Found For purposes of determining the income tax treatment of transfers to the Office of the Retirement Savings Lost and Found under clause (iv)— (I) such a transfer shall be treated as a transfer to an individual retirement plan under clause (i), and (II) the distribution of such amounts by the Office of the Retirement Savings Lost and Found shall be treated as a distribution from an individual retirement plan. . (D) Effective date The amendments made by this paragraph shall apply to vested benefits with respect to participants who separate from service connected to the plan in plan years beginning after the second December 31 occurring after the date of the enactment of this Act. (c) Office of the Retirement Savings Lost and Found (1) In general Not later than one year after the date of the enactment of this Act, the Secretary of Labor, the Secretary of Treasury, and the Secretary of Commerce shall establish within the Pension Benefit Guaranty Corporation an Office of the Retirement Savings Lost and Found to operate in conjunction with section 4050 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1350 ). (2) Responsibilities of Office (A) In general In addition to administering the Retirement Savings Lost and Found under subsection (a) and carrying out the duties described in clauses (ii) and (iii) of subsection (a)(1)(A), the Office of the Retirement Savings Lost and Found established under this section shall— (i) perform an annual audit of plan information contained in the Retirement Savings Lost and Found and ensure that such information is current and accurate