; and (II) fifty-two for thirteen in subparagraph (B). (B) High unemployment periods (i) Second tier For purposes of subparagraph (A)(i), a second tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 6.5 percent but is less than 7.5 percent for 5.5 percent . (ii) Third Tier For purposes of subparagraph (A)(ii), a third tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 7.5 percent but is less than 8.5 percent for 5.5 percent . (iii) Fourth Tier For purposes of subparagraph (A)(iii), a fourth tier high unemployment period described in this clause is any period during which an extended benefit period would be in effect if subsection (f)(1)(A) or (g)(1)(A) of section 203 were applied by substituting 8.5 percent for 5.5 percent . (C) Individuals remain eligible for augmented amount even if tier threshold no longer met If an individual's account is augmented under subparagraph (B) because a State triggers on to a tier described in clause (i), (ii), or (iii) of subparagraph (B), the augmented amount shall remain in such account for the duration of the individual’s benefit year even if the requirements for such tier are no longer met. (D) Clarification The triggers under subsections (d) and (h) of section 203 shall not apply for purposes of determining high unemployment periods under this paragraph. . 104. Improved calculation of amounts in an individual's extended benefit account (a) In general Section 202(b)(1) of the Federal-State Extended Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note) is amended, in the matter preceding subparagraph (A), by striking the least and inserting the greatest . (b) Effective date The amendment made by subsection (a) shall apply to extended compensation accounts