the lesser of— (A) such arrangement’s account balance determined as of the end of any plan year, or (B) the limitation described in paragraph (2) for the succeeding plan year, may be carried forward to the succeeding plan year of such flexible spending arrangement. (2) Cumulative limitation For purposes of this section, if a benefit is provided under a cafeteria plan through a dependent care flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless it provides that the account balance of the employee shall not exceed the dollar limitation in effect with respect to the employee under section 129(a)(2)(A) for such plan year. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.