Pub. L. 110-343, div. C, tit. II, sec. 208
QUALIFIED INVESTMENT ENTITIES.
SEC. 208. QUALIFIED INVESTMENT ENTITIES.(a) In General.—Clause (ii) of section 897(h)(4)(A) (relating to termination) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by subsection (a) shall take effect on January 1, 2008.