; (II) in clause (i), by striking 202(c)(1)(B) and inserting 202(c)(1) ; and (III) in clause (iv), striking paragraph (2)(D)(ii) and inserting clauses (i)(II) and (ii) of paragraph (2)(D) ; and (B) in section 403(b)(12)— (i) in subparagraph (A), by striking section 202(c) and inserting section 202(c)(1)(B) ; and (ii) in subparagraph (D)— (I) in the subparagraph heading, by inserting and certain younger employees after employees ; and (II) in clause (i), by striking 202(c)(1)(B) and adding 202(c)(1) . (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2025.