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 mandatory distributions (a) Increase in age for required beginning date (1) In general Subclause (I) of section 401(a)(9)(C)(i) is amended to read as follows: (I) the first calendar year in which the employee attains the applicable age for such calendar year, or . (2) Special rule for owners Subclause (I) of section 401(a)(9)(C)(ii) is amended by striking in which the employee attains age 70 1/2 and inserting described in clause (i)(I) with respect to the employee . (b) Mandatory distribution age Paragraph (9) of section 401(a) is amended by inserting at the end the following new subparagraph: (H) Applicable age For purposes of this paragraph— (i) In general The applicable age is— (I) for calendar years before 2023, age 70 1/2 , (II) for calendar years 2023, 2024, 2025, 2026, 2027, 2028, and 2029, age 72, and (III) for calendar years after 2029, age 75. (ii) Transition rule If, as of a calendar year, an employee has not attained the applicable age with respect to such year, such employee shall be treated as not having attained the applicable age under this paragraph for such year without regard to whether, in a previous calendar year, the employee had attained the applicable age with respect to such previous calendar year. . (c) Spouse beneficiaries Subclause (I) of section 401(a)(9)(B)(iv) is amended by striking age 70 1/2 and inserting the applicable age . (d) Conforming amendment Subsection (b) of section 408 is amended by striking age 70 1/2 and inserting the applicable age determined under section 401(a)(9)(H) with respect to such individual . (e) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2018. 110. Updating of mortality tables for minimum required distributions Section 401(a)(9), as amended by this