; (2) by striking the period at the end and inserting , and ; and (3) by adding at the end the following new clause: (ii) for any year in which an employer complies with section 410(b) on the basis of separate lines of business pursuant to section 410(b)(5), the employer may apply subparagraph (A) for such year separately with respect to employees in each separate line of business. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 313. Clarification of substantially equal periodic payment rule (a) In general Paragraph (4) of section 72(t) is amended by inserting at the end the following new subparagraph: (C) Rollovers to subsequent plan If— (i) payments described in paragraph (2)(A)(iv) are being made from a qualified retirement plan, (ii) a transfer or a rollover from such qualified retirement plan of all or a portion of the taxpayer's benefit under the plan is made to another qualified retirement plan, and (iii) distributions from the transferor and transferee plans would in combination continue to satisfy the requirements of paragraph (2)(A)(iv) if they had been made only from the transferor plan, such transfer or rollover shall not be treated as a modification under subparagraph (A)(ii), and compliance with paragraph (2)(A)(iv) shall be determined on the basis of the combined distributions described in clause (iii). . (b) Nonqualified annuity contracts Paragraph (3) of section 72(q) is amended— (1) by redesignating clauses (i) and (ii) of subparagraph (B) as subclauses (I) and (II), and by moving such subclauses 2 ems to the right; (2) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), by moving such clauses 2 ems to the right, and by adjusting the flush language at the end accordingly; (3) by striking payments .—If and inserting “ payments .— (A) In general If—