the plan year. (ii) Exception where plan provided for matching contributions Clause (i) shall not apply to any plan year if the plan provided at any time during the plan year that the requirements of subparagraph (D)(i)(I) or paragraph (12)(B) applied to the plan year. (iii) 4-percent contribution requirement Clause (i)(II) shall not apply to an arrangement unless the amount of the contributions described in subparagraph (D)(i)(II) which the employer is required to make under the arrangement for the plan year with respect to any employee is an amount equal to at least 4 percent of the employee's compensation. . (d) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2018. 103. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes (a) In general Section 219(f)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: The term compensation shall include any amount included in gross income and paid to an individual to aid the individual in the pursuit of graduate or postdoctoral study. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 104. Repeal of maximum age for traditional IRA contributions (a) In general Section 219(d) of the Internal Revenue Code of 1986 is amended by striking paragraph (1). (b) Conforming amendment Section 408A(c) of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraphs (5), (6), and (7) as paragraphs (4), (5), and (6), respectively. (c) Effective date The amendments made by this section shall apply to contributions made for taxable years beginning after December 31, 2018. 105. Qualified employer plans prohibited from making loans through credit cards and other similar arrangements (a) In general Section 72(p)(2) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after