112 STAT. 692 PUBLIC LAW 105-206—JULY 22, 1998 "(C) REAPPOINTMENT.—An individual who is described in subparagraph (A) or (D) of paragraph (1) may be appointed to no more than two 5-year terms on the Oversight Board. "(D) VACANCY. —Any vacancy on the Oversight Board shall be filled in the same manner as the original appointment. Any member appointed to fill a vacancy occurring before the expiration of the term for which the member's predecessor was appointed shall be appointed for the remainder of that term. " (3) ETHICAL CONSIDERATIONS. — "(A) FINANCIAL DISCLOSURE.— During the entire period that an individual appointed under subparagraph (A) or (D) of paragraph (1) is a member of the Oversight Board, such individual shall be treated as serving as an officer or employee referred to in section 101(f) of the Ethics in Government Act of 1978 for purposes of title I of such Act, except that section 101(d) of such Act shall apply without regard to the number of days of service in the position. " (B) RESTRICTIONS ON POST-EMPLOYMENT.— For purposes of section 207(c) of title 18, United States Code, an individual appointed under subparagraph (A) or (D) of paragraph (1) shall be treated as an employee referred to in section 207(c)(2)(A)(i) of such title during the entire period the individual is a member of the Board, except that subsections (c)(2)(B) and (f) of section 207 of such title shall not apply. "(C) MEMBERS WHO ARE SPECIAL GOVERNMENT EMPLOY- EES.— I f an individual appointed under subparagraph (A) or (D) of paragraph (1) is a special Government employee, the following additional rules apply for purposes of chapter 11 of title 18, United States Code: "(i) RESTRICTION ON REPRESENTATION.— In addition to any restriction under section 205(c) of title 18, United States Code, except as provided in subsections (d) through (i) of section 205 of such title, such individual (except in the proper discharge of official duties) shall not, with or without compensation, represent any- one to or before any officer or employee of— "(I) the Oversight Board or the Internal Revenue Service on any matter; "(II) the Department of the Treasury on any matter involving the internal revenue laws or involving the management or operations of the Internal Revenue Service; or "(III) the Department of Justice with respect to litigation involving a matter described in subclause (I) or (II). " (ii) COMPENSATION FOR SERVICES PROVIDED BY ANOTHER.— For purposes of section 203 of such title— "(I) such individual shall not be subject to the restrictions of subsection (a)( 1) thereof for sharing in compensation earned by another for representations on matters covered by such section, and
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