Par. 2. Section 1.1361-5 is amended: 1. In paragraph (a)(3), by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 ) (relating to a special rule” and adding “§ 1.1502-76(b)(1)(ii)(B) (relating to special rules” in its place. 2. In paragraph (a)(4), Example 4, by removing “§ 1.1502-76(b)(1)(ii)(A)( 2 )” and adding “§ 1.1502-76(b)(1)(ii)(B)( 1 )” in its place.