similar to the following rules shall apply for purposes of this section: (A) Section 219(d)(2) (relating to no deduction for rollovers). (B) Section 219(f)(3) (relating to time when contributions deemed made). (C) Section 408(g) (relating to community property laws). (D) Section 408(h) (relating to custodial accounts). (e) Tax treatment of accounts (1) In general A FRAME account is exempt from taxation under this subtitle unless such account has ceased to be a FRAME account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations). (2) Termination of accounts If the account beneficiary ceases to engage in the trade or business of farming or ranching— (A) all FRAME accounts of such individual shall cease to be such accounts, and (B) the balance of all such accounts shall be treated as— (i) distributed to such individual, and (ii) not paid in a qualified distribution. (f) Tax treatment of distributions (1) In general Any amount paid or distributed out of a FRAME account (other than a rollover contribution described in paragraph (4)) shall be included in gross income. (2) Additional tax on non-qualified distributions (A) In general The tax imposed by this chapter on the account beneficiary for any taxable year in which there is a payment or distribution from a FRAME account of such beneficiary which is not a qualified distribution shall be increased by 20 percent of the amount of such payment or distribution which is not a qualified distribution. (B) Exception for disability or death Subparagraph (A) shall not apply if the payment or distribution is made after the account beneficiary becomes disabled within the meaning of section 72(m)(7) or dies. (3) Excess contributions returned before due date of return (A) In general If any excess contribution is contributed for a taxable year to a FRAME account of an individual, paragraph (2) shall not apply to distributions from the