satisfy the applicable requirements under subparagraph (A) with respect to the decedent. . (b) Conforming amendments (1) Section 2652 of the Internal Revenue Code of 1986 is amended by striking subsection (d). (2) Section 6036 of such Code is amended by striking (as defined in section 2203) . (3) The table of sections for subchapter C of chapter 11 of subtitle B of such Code is amended by striking the item relating to section 2203. (c) Effective date The amendments made by this section shall take effect on the date of enactment of this Act.