function or any other person who performs similar policy making functions for such institution. Executive officers of subsidiaries may be deemed executive officers of such institution if they perform such policy making functions for such institution. (D) Insured depository institution The term insured depository institution has the same meaning given such term under section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 ). . (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.