“ Self-funded death benefit plan.--For purposes of section 7702 (j) of such Code, a retirement plan described in paragraph (1) shall be treated as an arrangement described in section 7702 (j) (2) . (b) YMCA Retirement Fund.--For purposes of this section, the term "YMCA Retirement Fund" means the Young Men's Christian Association Retirement Fund, a corporation created by an Act of the State of New York which became law on April 30, 1921. (c) Effective Date.--This section shall apply to plan years beginning after December 31, 2003. ”