(D) and inserting , or , and by adding at the end the following new subparagraph: (E) an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A). . (3) Elimination of special catch-up rule Paragraph (3) of section 457(b) is amended by inserting in the case of an eligible employer described in subsection (e)(1)(B), before which . (c) Conforming amendments (1) Section 25B(d)(1)(B) is amended— (A) by striking clause (ii), and (B) by striking the amount of— and all that follows through any elective deferrals and inserting the amount of any elective deferrals . (2) Section 402A(e)(2) is amended by striking means— and all that follows and inserting means any elective deferral described in subparagraph (A), (C), or (E) of section 402(g)(3). (3) Section 457(e) is amended by striking paragraph (18). (4) Section 414(u)(2)(C) is amended by inserting of an eligible employer described in section 457(e)(1)(B) after (as defined in section 457(b)) . (5) Section 414(v)(2)(D) is amended— (A) by striking clauses (i), (ii), and (iv) of , and (B) by striking , and plans described in clause (iii) and all that follows and inserting a period. (6) Section 414(v)(3)(A)(i) is amended by striking (determined without regard to section 457(b)(3)) . (7) Section 414(v)(6)(B) is amended by striking subsection (u)(2)(C) and inserting section 402(g)(3) . (8) Section 414(v)(6) is amended by striking subparagraph (C). (d) Effective date The amendments made by this section shall apply to plan years and taxable years beginning after December 31, 2017. 13612. Repeal of special rule permitting recharacterization of Roth IRA contributions as traditional IRA contributions (a) In general Section 408A(d) is amended by striking paragraph (6) and by redesignating paragraph (7) as paragraph (6). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 13613. Modification of rules applicable to length of service award plans (a)