the cafeteria plan or flexible spending arrangement of the individual. (B) Unused benefits For purposes of this paragraph, the term unused benefits means, with respect to an employee, the excess of— (i) the maximum amount of reimbursement allowable to the employee during a plan year under a flexible spending arrangement, over (ii) the actual amount of reimbursement during such year under such arrangement. (C) Special rules for treatment of contributions to retirement plans For purposes of this title, qualified retirement distributions— (i) shall be treated as elective deferrals (as defined in section 402(g)(3)) under an annuity contract described in section 403(b), (ii) shall be treated as elective deferrals (as so defined) in the case of contributions to a qualified cash or deferred arrangement (as defined in section 401(k)) under a plan which is described in section 401(a) which includes a trust which is exempt from tax under section 501(a), (iii) shall be treated as deferred compensation in the case of contributions to an eligible deferred compensation plan (as defined in section 457(b)) maintained by an employer described in section 457(e)(1)(A), and (iv) shall be treated in the manner designated for purposes of section 408 or 408A in the case of contributions to an individual retirement plan. . (b) Effective date The amendments made by this section shall apply to plan years ending after the date of the enactment of this Act. 13. Prior years compensation taken into account in determining maximum retirement savings deduction (a) In general Section 219(b)(1)(B) of the Internal Revenue Code of 1986 is amended by inserting or the preceding taxable year after such taxable year . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 14. Expanding small employer pension plan startup cost credit (a) In general (1) Including startup costs for employer-established IRAs Section 45E(d)(2) of the Internal Revenue Code of 1986 is amended