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 established on or after the earlier of— (1) the date the State changes its statutes, regulations, or policies in order to comply with such amendment