an applicable retirement plan which does not accept such amount in a timely manner, shall be paid or credited on behalf of the individual taxpayer in a manner determined under rules prescribed by the Secretary which provides treatment comparable to the treatment under subparagraph (A). (2) Applicable retirement plan For purposes of this subsection, the term applicable retirement plan means a plan which elects to accept deposits under this subsection and which is described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B) or in section 408A(b). (3) Treatment of payments In the case of any payment under this subsection— (A) except as otherwise provided in this section or by the Secretary under regulations, such payment shall be treated in the same manner as a payment made by the individual on whose behalf such payment was made, (B) such payment shall not be treated as income to the taxpayer, and (C) such payment shall not be taken into account with respect to any applicable limitation under sections 402(g)(1), 403(b), 408(a)(1), 408(b)(2)(B), 408A(c)(2), 414(v)(2), 415(c), or 457(b)(2). (4) Treatment of qualified plans, etc A plan or arrangement to which a payment is made under this subsection shall not be treated as violating any requirement under section 401, 403, 408, or 457 solely by reason of accepting such payment. (5) Erroneous credits If any payment is erroneously paid under this subsection, the amount of such erroneous payment shall be treated as an underpayment of tax. . (d) Regulation and promotion The Secretary of the Treasury (or the Secretary's delegate) shall take such steps as the Secretary (or delegate) determines are necessary and appropriate to increase public awareness of the credit provided under section 36C of the Internal Revenue Code of 1986 (as amended and redesignated by this section). (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 105. Qualified cash or deferred arrangements must allow long-term employees