; (ii) all persons owning the same type of property, or issuing the same type of investment, receive the same treatment; or (iii) any difference in the treatment of persons is based solely on— (I) in the case of businesses and associations, the size or form of the business or association involved; (II) in the case of individuals, general demographic conditions, such as income, marital status, number of dependents, or tax return filing status; (III) the amount involved; or (IV) a generally available election under the Internal Revenue Code of 1986. (C) A provision shall not be treated as described in subparagraph (A)(ii) if— (i) it provides for the retention of prior law with respect to all binding contracts or other legally enforceable obligations in existence on a date contemporaneous with congressional action specifying such date; or (ii) it is a technical correction to previously enacted legislation that is estimated to have no revenue effect. (D) For purposes of subparagraph (A)— (i) all businesses and associations which are related within the meaning of sections 707(b) and (a) of the Internal Revenue Code of 1986 shall be treated as a single beneficiary; (ii) all qualified plans of an employer shall be treated as a single beneficiary; (iii) all holders of the same bond issue shall be treated as a single beneficiary; and (iv) if a corporation, partnership, association, trust or estate is the beneficiary of a provision, the shareholders of the corporation, the partners of the partnership, the members of the association, or the beneficiaries of the trust or estate shall not also be treated as beneficiaries of such provision. (E) For purposes of this paragraph, the term revenue-losing provision means any provision which results in a reduction in Federal tax revenues for any one of the two following periods— (i) the first fiscal year for which the provision is effective