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) (other than clause (iv) thereof) shall apply to such individual retirement plan. . (b) Rollover treatment for inherited accounts Section 408(d)(3)(C) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (iii) Exception for qualified transfers to another inherited account Clause (i) shall not apply to any portion of a distribution out of an inherited individual retirement account or inherited individual retirement annuity if such portion is paid to another such individual retirement plan or annuity but only if the requirements of subparagraphs (A), (B), and (E) of this paragraph, and the requirements of section 402(c)(11)(B), are met with respect to such transfer or payment. . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2017. 111. Increase in age for required beginning date for mandatory distributions (a) Increase in age for required beginning date (1) In general Subclause (I) of section 401(a)(9)(C)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (I) the first calendar year in which the employee attains the applicable age for such calendar year, or . (2) Special rule for owners Subclause (I) of section 401(a)(9)(C)(ii) of such Code is amended by striking in which the employee attains age 70 1/2 and inserting described in clause (i)(I) with respect to the employee . (b) Mandatory distribution age Paragraph (9) of section 401(a) of the Internal Revenue Code of 1986 is amended by inserting at the end the following new subparagraph: (H) Applicable age For purposes of this paragraph— (i) In general The applicable age is— (I) for calendar years before 2019, age 70 1/2 , (II) for calendar years 2019, 2020, 2021, 2022, and 2023, age 71, (III) for