such surviving spouse for the taxable year of such surviving spouse ending with or within such taxable year of the taxpayer. 3. Pension variable rate premium payment acceleration Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307(a) ) and section 4007.11 of title 29, Code of Federal Regulations, any additional premium determined under subparagraph (E) of section 4006(a)(3) of such Act ( 29 U.S.C. 1306(a)(3) ) the due date for which is (but for this section) after September 15, 2033, and before November 1, 2033, shall be due not later than September 15, 2033.