; disaster area The terms federally declared disaster and disaster area have the meanings given such terms under section 165(i)(5). (ii) Applicable disaster date The term applicable disaster date means, with respect to any federally declared disaster, the date on which such federally declared disaster occurs. (iii) Eligible retirement plan The term eligible retirement plan shall have the meaning given such term by section 402(c)(8)(B). (F) Special rules (i) Exemption of distributions from trustee to trustee transfer and withholding rules For purposes of sections 401(a)(31), 402(f), and 3405, qualified disaster recovery distributions shall not be treated as eligible rollover distributions. (ii) Qualified disaster recovery distributions treated as meeting plan distribution requirements For purposes of this title, a qualified disaster recovery distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A). . (3) Effective date The amendments made by this subsection shall apply to distributions with respect to disaster declared after December 31, 2011. (b) Loans from qualified plans (1) In general Subsection (p) of section 72 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Increase in limit on loans not treated as distributions with respect to disasters in any calendar year after 2011 (A) In general In the case of any loan from a qualified employer plan to a qualified individual made during the applicable period— (i) clause (i) of paragraph (2)(A) shall be applied by substituting $100,000 for $50,000 , and (ii) clause (ii) of such paragraph shall be applied by substituting the present value of the nonforfeitable accrued benefit of the employee under the plan for one-half of the present value of the nonforfeitable accrued benefit of the employee under the plan . (B) Delay of repayment In the case of a qualified individual with an outstanding loan on or after the applicable disaster date from a