and who is not the surviving spouse of the employee, and (ii) such portion is transferred or paid to an individual retirement plan in a transfer or payment meeting the requirements of subparagraph (B), the preceding provisions of this subsection shall apply to such distribution in the same manner as if the designated beneficiary were the employee. (B) Requirements for transfer of distribution The requirements of this subparagraph are met with respect to the portion of any distribution if— (i) such portion is transferred or paid to an individual retirement plan described in clause (i) or (ii) of paragraph (8)(B) established for the purposes of receiving the distribution on behalf of the designated beneficiary, (ii) such individual retirement plan is established as an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C)), whichever is applicable, and (iii) notice is provided to the trustee, insurance company, or other provider of the individual retirement plan that such individual retirement plan is being established as an inherited individual retirement account or individual retirement annuity. Section 401(a)(9)(B) (other than clause (iv) thereof) shall apply to such individual retirement plan. . (b) Rollover treatment for inherited accounts Section 408(d)(3)(C) is amended by adding at the end the following: (iii) Exception for qualified transfers to another inherited account Clause (i) shall not apply to any portion of a distribution from an inherited individual retirement account or inherited individual retirement annuity if such portion is paid to another such individual retirement plan or annuity, but only if the requirements of subparagraphs (A), (B), and (E) of this paragraph and the requirements of section 402(c)(11)(B) are met with respect to such transfer or payment. . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2018. 109. Increase in age for required beginning date for