in section 457(e)(1)(A), or (D) an individual retirement plan. (d) Regulations The Secretary shall prescribe such regulations and guidance as are necessary or appropriate to carry out the purposes of this section, including regulations or guidance that provide for the application of this section and section 4974(e) in the case of plans with a valuation date other than the last day of a calendar year. . (2) Conforming amendments (A) The table of contents for subpart A of part I of subchapter D of chapter 1 of such Code is amended by adding after the item relating to section 409A the following new item: Sec.409B. Contribution limit on certain retirement plans with large account balances. . (B) Section 402(g) of such Code is amended by adding at the end the following new paragraph: (9) Aggregate limitation For additional limitation on contributions to certain plans with large account balances, see section 409B. . (C) Section 403(b)(1) of such Code is amended by adding at the end the following new sentence: For additional limitation on contributions to certain plans with large account balances, see section 409B. (D) Section 408(r) of such Code is amended by adding at the end the following new paragraph: (3) For additional limitation on contributions to certain plans with large account balances, see section 409B. . (E) Section 457(c) of such Code is amended by adding at the end the following new sentence: For additional limitation on contributions to certain plans with large account balances, see section 409B. . (b) Excise tax on excess annual additions (1) In general Subsection (a) of section 4973 of the Internal Revenue Code of 1986 is amended— (A) by striking or at the end of paragraph (5), (B) by inserting or after the comma at the end of paragraph (6), and (C) by inserting after paragraph (6) the following new paragraph: (7) an applicable retirement plan (within the meaning of section 409B(c)(3)), . (2) Excess contributions to applicable retirement plans Section 4973 of such Code is amended by adding at the end