(11), (12), or (13) of section 401(k). . (b) Waiver of 2-Year withdrawal limitation in case of plans converting to 401(k) or 403(b) (1) In general Paragraph (6) of section 72(t) of the Internal Revenue Code of 1986 is amended— (A) by striking accounts .—In the case of and inserting “ accounts .— (A) In general In the case of , and (B) by adding at the end the following new subparagraph: (B) Waiver in case of plan conversion to 401(k) or 403(b) In the case of an employee of an employer which terminates the qualified salary reduction arrangement of the employer under section 408(p) and establishes a qualified cash or deferred arrangement described in section 401(k) or purchases annuity contracts described in section 403(b), subparagraph (A) shall not apply to any amount which is paid in a rollover contribution described in section 408(d)(3) into a qualified trust under section 401(k) (but only if such contribution is subsequently subject to the rules of section 401(k)(2)(B)) or an annuity contract described in section 403(b) (but only if such contribution is subsequently subject to the rules of section 403(b)(11)) for the benefit of the employee. . (2) Conforming amendment Subparagraph (G) of section 408(d)(3) of such Code is amended by striking 72(t)(6) and inserting 72(t)(6)(A) . (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2018.