qualified retirement plan— (i) before such individual has attained normal retirement age (or 65 in the case of an individual retirement account or a plan which does not specify a normal retirement age), or (ii) after the attainment of such age if the levy would create an economic hardship due to the financial condition of the taxpayer (within the meaning of 6343(a)(1)(D)). (B) Qualified retirement plan For purposes of this paragraph, the term qualified retirement plan means— (i) an individual retirement account, or (ii) a defined contribution plan which— (I) is described in section 401(a) and which includes a trust exempt from tax under section 501(a), (II) is described in subsection (a) or (b) of section 403, or (III) is an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A). (C) Exception for flagrant acts Subparagraph (A) shall not apply if the Secretary determines that— (i) the taxpayer filed a fraudulent return, or (ii) the taxpayer acted with the intent to evade or defeat any tax imposed by this title or the collection or payment thereof. . (b) Effective date The amendment made by this section shall apply to levies issued after December 31, 2017. 204. Tolling of limitation on levy recovery for disabled taxpayer (a) In general Section 6343(b) is amended by inserting after the third sentence: In the case of an individual, the running of such 9-month period shall be suspended during any period of such individual’s life that such individual is financially disabled (as defined in section 6511(h)). . (b) Suits by persons other than taxpayers Section 6532(c)(1) is amended by adding at the end the following: In the case of an individual, the running of such 9-month period shall be suspended during any period of such individual’s life that such individual is financially disabled (as defined in section 6511(h)). . 205. Extension of period to withdraw frivolous submission (a) In general Section 6702(b)(3) is amended by striking 30 days and