rule Subsection (g) of section 402 is amended by striking paragraph (7) and by redesignating paragraph (8) as paragraph (7). (2) Elimination of post termination non-elective contributions Subsection (b) of section 403 is amended— (A) in paragraph (3), by striking for the most recent period and all that follows through more than five years , and (B) by striking paragraph (4). (3) Elimination of separate 415(c) limits Paragraph (4) of section 415(k) is amended by striking each employer with respect to which the participant has the control required and inserting the employer and each employer which is part of the same controlled group or under common control . (b) 457(b) plans (1) Elimination of separate deferral limit Paragraph (3) of section 402(g) is amended by striking and at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , and , and by inserting after subparagraph (D) the following new subparagraph: (E) any amount deferred under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A). . (2) Taken into account under limitation for defined contribution plans (A) In general Paragraph (2) of section 415(a) is amended— (i) by striking or at the end of subparagraph (B), by inserting or at the end of subparagraph (C), and by inserting after subparagraph (C) the following new subparagraph: (D) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), , and (ii) by striking or 408(k) in the flush language and inserting 408(k), or 457(b) . (B) Definition Paragraph (1) of section 415(k) is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or , and by adding at the end the following new subparagraph: (E) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A). . (3) Elimination of special