qualified reformation

(B)For purposes of this paragraph, the term “qualified reformation” means a change of a governing instrument by reformation, amendment, construction, or otherwise which changes a reformable interest into a qualified interest but only if— (i)any difference between— (I)the actuarial value (determined as of the date of the decedent’s death) of the qualified interest, and (II)the actuarial value (as so determined) of the reformable interest, (ii)in the case of— (I)a charitable remainder interest, the nonremainder interest (before and after the qualified reformation) terminated at the same time, or (II)any other interest, the reformable interest and the qualified interest are for the same period, and (iii)such change is effective as of the date of the decedent’s death. (C)For purposes of this paragraph—

Source

26 USC § 2055(e)(3)(B)


Scoping language

For purposes of this paragraph
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