; and (ii) in the case of any other plan year, $100,000; or (B) for plan years described in— (i) subparagraph (A)(i), $450,000; and (ii) subparagraph (A)(ii), $400,000. (3) Indexing In the case of plan years beginning after 2018, the dollar amounts that appear in subparagraphs (A) and (B) of paragraph (2) shall each be increased by an amount equal to— (A) such amount