; except that the base period shall be the calendar quarter beginning July 1, 2018, and any increase which is not a multiple of $5,000 shall be rounded to the next lowest multiple of $5,000. (vii) Plan reliance The plan administrator of an applicable eligible retirement plan may rely on a certification provided by an employee that such employee’s interest in other applicable eligible retirement plans does not prevent such employee from being described in clause (i). Any such certification shall apply to all future years in the absence of a contrary certification from the employee, and shall apply to the current year if made not later than March 15 of such current year. . (b) Effective date The amendment made by this section shall apply to initial measurement dates occurring on or after December 31, 2018. 319. Hardship rules for 403 (b) plans (a) In general Section 403(b) is amended by adding at the end the following new paragraph: (15) Special rules relating to hardship withdrawals For purposes of paragraphs (7) and (11)— (A) Amounts which may be withdrawn The following amounts may be distributed upon hardship of the employee: (i) Contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)). (ii) Qualified nonelective contributions (as defined in section 401(m)(4)(C)). (iii) Qualified matching contributions described in section 401(k)(3)(D)(ii)(I). (iv) Earnings on any contributions described in clause (i), (ii), or (iii). (B) No requirement to take available loan A distribution shall not be treated as failing to be made upon the hardship of an employee solely because the employee does not take any available loan under the plan. . (b) Conforming amendments (1) Section 403(b)(7)(A)(ii) is amended by striking in the case of contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)) and inserting subject to the provisions of paragraph (15) . (2) Paragraph (11) of section 403(b), as amended by this Act, is further amended— (A)