(B) Treatment of elections between alternative benefit formulas For purposes of subparagraph (A), a contribution shall not fail to be treated as picked up by an employing unit merely because the employee may make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions. . (b) Effective date The amendment made by this section shall apply to plan years beginning after the date of the enactment of this Act. 111. Elective deferrals by members of the Ready Reserve of a reserve component of the Armed Forces (a) In general Section 402(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Elective deferrals by members of Ready Reserve (A) In general In the case of a qualified ready reservist for any taxable year, the limitations of subparagraphs (A) and (C) of paragraph (1) shall be applied separately with respect to— (i) elective deferrals of such qualified ready reservist with respect to compensation described in subparagraph (B), and (ii) all other elective deferrals of such qualified ready reservist. (B) Qualified ready reservist For purposes of this paragraph, the term qualified ready reservist means any individual for any taxable year if such individual received compensation for service as a member of the Ready Reserve of a reserve component (as defined in section 101 of title 37, United States Code) during such taxable year. . (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2018. II Administrative improvements 201. Plan adopted by filing due date for year may be treated as in effect as of close of year (a) In general Section 401(b) of the Internal Revenue Code of 1986 is amended— (1) by striking retroactive changes in plan .—A stock bonus and inserting “ plan amendments .— (1) Certain retroactive changes in plan A stock bonus , and (2) by adding at the end the following new paragraph: (2) Adoption of plan If an