of the Internal Revenue Code of 1986 is amended by inserting (including an employee described in section 414(e)(3)(B)) after employee described in paragraph (1) . (b) Effective date The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act. II Administrative improvements 201. Plan adopted by filing due date for year may be treated as in effect as of close of year (a) In general Subsection (b) of section 401 of the Internal Revenue Code of 1986 is amended— (1) by striking retroactive changes in plan .—A stock bonus and inserting “ plan amendments .— (1) Certain retroactive changes in plan A stock bonus