27. If subdivision 4.0.1 of Division II of Chapter XIII of the Act enacted by section 2 of chapter 1 of the Statutes of 2009, applies to a pension plan after the date fixed pursuant to section 32 for that plan, the amount referred to in the third paragraph of section 230.0.0.9 of the Act bears interest between that date and the date of the employer’s withdrawal or plan’s termination at the rate of return of the pension fund.