; (2) by striking (2) For purposes of and inserting (2)(A) For purposes of ; and (3) by adding at the end the following: (B) An arrangement shall not fail to be treated as an automatic contribution arrangement under this subsection solely by reason of the fact that under the arrangement— (i) an election by an employee under subparagraph (A)(ii) not to have contributions made terminates after not more than 3 years (but not less than 1 year), and (ii) such employee is treated as having made an election under subparagraph (A)(ii) to make contributions at the uniform percentage level described in such subparagraph after such termination unless such employee makes a new election not to so make such contributions. A termination described in clause (i) may be made at one time for a plan year for all employees who have made an election described in such clause, regardless of individual employee dates of enrollment. . (d) Effective date The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. (e) No inference The amendments made by this section shall not be construed to create any inference with respect to— (1) the application of section 401(k)(13)(C) of the Internal Revenue Code of 1986, section 414(w)(3) of such Code, or section 514(e)(2) of the Employee Retirement Income Security Act of 1974 to plan years beginning before the date of the enactment of this Act, or (2) the application of section 401(k)(13)(C)(v) of the Internal Revenue Code of 1986 (as added by subsection (a)), section 414(w)(3)(B) of such Code (as amended by subsection (b)), or section 514(e)(2)(B) of the Employee Retirement Income Security Act of 1974 (as amended by subsection (c)) to arrangements terminating elections not to have contributions made after more than 3 years.