(b) FOREIGN REINCORPORATIONS HAVE NO EFFECT.Nothing
in this section 302 shall be interpreted or applied in any way
to allow any issuer to lessen the legal force of the statement
required under this section 302, by an issuer having reincorporated
or having engaged in any other transaction that resulted in the
transfer of the corporate domicile or offices of the issuer from
inside the United States to outside of the United States.
(c) DEADLINE.The rules required by subsection (a) shall be
effective not later this Act.