is operated as if such plan or contract amendment were in effect, and (II) such plan or contract amendment applies retroactively for such period. (D) Subsequent amendments Rules similar to the rules of subparagraphs (B) and (C) shall apply in the case of any amendment to any plan or annuity contract made pursuant to any update of the list of Communist Chinese military companies required by section 1237(b) of the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 ( Public Law 105–261