The date of enactment of this subsection, referred to in subsec. (f)(4)(A), means the date of enactment of
Pub. L. 109–248, which was approved July 27, 2006.
Final regulations implementing this section, referred to in the undesignated subsec. preceding subsec. (k), were published in the Federal Register on Dec. 18, 2008, see
73 F.R.
77432.