; or (B) the taxable year in which there is no substantial risk of forfeiture of the rights to such compensation. (e) Transfer of amounts collected (1) In general The Secretary of the Treasury shall transfer annually an amount equal to the increase in revenue attributable to the enactment of subsections (a), (b), and (c) of this section to the first and the second Pension Benefit Guaranty funds described in section 4005(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1305(a) ), and such amount shall be allocated— (A) to the fund used with respect to basic benefits guaranteed under section 4022A of such Act ( 29 U.S.C. 1322a ), until such time that the Pension Benefit Guaranty Corporation's annual projections report indicates that such fund and the fund used with respect to basic benefits guaranteed under section 4022 of such Act ( 29 U.S.C. 1322 ) have substantially similar future financial conditions and substantially similar risks of insolvency