Subsection (c) of section 408A of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraphs (5), (6), and (7) as paragraphs (4), (5), and (6), respectively. (c) Effective date The amendments made by this section shall apply to contributions made for taxable years beginning after December 31, 2017. 110. 60-day rollover to inherited individual retirement plan of nonspouse beneficiary (a) In general Section 402(c)(11) of the Internal Revenue Code of 1986 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 apply to such distribution in the same manner as if the designated beneficiary were the employee. (B) Requirements for transfer of distribution The requirements of this subparagraph are met with respect to the portion of any distribution if— (i) such portion is transferred or paid to an individual retirement plan described in clause (i) or (ii) of paragraph (8)(B) established for the purposes of receiving the distribution on behalf of the designated beneficiary, (ii) such individual retirement plan is established as an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C)), whichever is applicable, and (iii) notice is provided to the trustee, insurance company, or other provider of the individual retirement plan that such individual retirement plan is being established as an inherited individual retirement account or individual retirement annuity. Section 401(a)(9)(B)