determined under paragraph (2)(A) by a plan which meets the requirements of subparagraph (B), paragraph (2)(B) shall be applied by substituting 110 percent for 125 percent . (B) Two-year lookback requirement A plan is described in this subparagraph if, as of any valuation date in each of the 2 plan years immediately preceding the plan year in which the transfer occurs, the amount determined under paragraph (2)(A) with respect to such plan exceeded 110 percent of the sum of the funding target and the target normal cost determined under section 430 for such plan year. . (2) Cost maintenance period Subparagraph (D) of section 420(c)(3) is amended by striking 5 taxable years and inserting 5 taxable years (7 taxable years in the case of a transfer to which subsection (e)(7) applies) . (3) Conforming amendments (A) Excess pension assets Clause (i) of section 420(f)(2)(B) is amended— (i) by striking In general .—In and inserting “ In general .— (I) Determination In , (ii) by striking subsection (e)(2) and inserting subsection (e)(2)(B) , and (iii) by adding at the end the following new subclause: (II) Special rule for collectively bargained transfers In determining excess pension assets for purposes of a collectively bargained transfer, subsection (e)(7) shall not apply. . (B) Minimum cost Subclause (I) of section 420(f)(2)(D)(i) is amended by striking 4th year and inserting 4th year (the 6th year in the case of a transfer to which subsection (e)(7) applies) . (c) Amendment of Employee Retirement Income Security Act of 1974 (1) Definitions Section 101(e)(3) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1021(e)(3) ) is amended by striking (as in effect on the date of the enactment of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) and inserting (as in effect on the date of the enactment of the Retirement Security and Savings Act of 2019 ) . (2) Use of assets Section 403(c)(1) of such Act ( 29 U.S.C. 1103(c)(1) ) is amended by striking (as in effect on the date of