of the Internal Revenue Code of 1986 (as added by such amendments), 12-month periods beginning before January 1, 2019, shall not be taken into account. 106. Separate application of top heavy rules to defined contribution plans covering part-time employees (a) In general Paragraph (2) of section 416(c) is amended by adding at the end the following: (C) Separate application to employees not meeting age and service requirements If employees not meeting the age or service requirements of section 410(a)(1) (without regard to subparagraph (B) thereof) are covered under a plan of the employer which meets the requirements of paragraphs (A) and (B) separately with respect to such employees, such employees may be excluded from consideration in determining whether any plan of the employer meets the requirements of subparagraphs (A) and (B). . (b) Effective date The amendment made by subsection (a) shall apply to plan years beginning after the date of the enactment of this Act. 107. Opportunity to claim the saver’s credit on form 1040EZ The Secretary of the Treasury shall modify the forms for the return of tax of individuals in order to allow individuals claiming the credit under section 36C of the Internal Revenue Code of 1986 (as moved and redesignated by this Act) to file (and claim such credit on) Form 1040EZ. 108. 60-day rollover to inherited individual retirement plan of nonspouse beneficiary (a) In general Section 402(c)(11) is amended by redesignating subparagraph (B) as subparagraph (C) and by striking subparagraph (A) and inserting the following: (A) In general If— (i) any portion of a distribution attributable to an employee is paid after the death of the employee to an individual who is a designated beneficiary (as defined by section 401(a)(9)(E)) of the employee and who is not the surviving spouse of the employee, and (ii) such portion is transferred or paid to an individual retirement plan in a transfer or payment meeting the requirements of subparagraph (B), the preceding provisions of this subsection shall