plan to which the taxpayer has a nonforfeitable right in lieu of all amounts in all individual retirement plans of the individual. (4) Applicable amount For purposes of this subsection, the term applicable amount means the excess of— (A) $100,000, over (B) the total amount of any distributions not includible in gross income of the taxpayer for the taxable year by reason of sections 403(b)(16), 408(d)(8), and 457(e)(19). . (b) SEPs and SIMPLEs Subparagraph (B) of section 408(d)(8) is amended by striking (other than a plan described in subsection (k) or (p)) . (c) 403 (b) plans Section 403(b), as amended by this Act, is further amended by adding at the end the following new paragraph: (16) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an annuity contract described in this subsection. . (d) 457 (b) plans Subsection (e) of section 457 is amended by adding at the end the following new paragraph: (19) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an eligible deferred compensation plan established and maintained by an employer described in subsection (e)(1)(A). . (e) Effective date The amendments made by this section shall apply to distributions made after December 31, 2018. 503. Surviving spouse election to be treated as employee (a) In general Clause (iv) of section 401(a)(9)(B) is amended— (1) by inserting or at the election of the surviving spouse, after begin, in subclause (II)