; (2) elective contributions under an eligible deferred compensation plan described in section 457(b) of such Code; and (3) to the extent provided by the Secretary, elective deferrals described in section 402(g)(3)(D) or 401(k)(11) of such Code. Such rules shall only permit such contributions or deferrals with respect to payments of bona fide accumulated sick leave, accumulated vacation pay, severance, or back pay. The Secretary may apply such other conditions on such contributions or deferrals as are necessary or appropriate to carry out the purposes of this section. (b) Treatment of deferrals Except as otherwise determined by the Secretary to be necessary to carry out the purposes of this section, the rules described in subsection (a) shall provide that the contributions or deferrals shall, for purposes of section 457 and subchapter D of chapter 1 of subtitle A of the Internal Revenue Code of 1986, be treated as contributions or deferrals made on behalf of active employees, not on behalf of former employees. 316. Tax treatment of certain nontrade or business SEP contributions (a) In general Subparagraph (B) of section 4972(c)(6) is amended— (1) by striking 408(p) or and inserting 408(p),