subject to reorganization under the supervision of a court of competent jurisdiction, or subject to a plan or arrangement resulting from such bankruptcy proceedings or reorganization;
(B) Special rule for plans terminated in bankruptcy reorganization.— In the case of a single-employer plan terminated under section 1341(c)(2)(B)(ii) of this title or under section 1342 of this title during (ii) Plans terminated in bankruptcy reorganization.— In any case in which the requirements of subparagraph