; and (2) by adding at the end the following flush sentence: An election described in subclause (II) shall be made at such time and in such manner as prescribed by the Secretary, shall include a timely notice to the plan administrator, and once made may not be revoked except with the consent of the Secretary. . (b) Effective date The amendment made by this section shall apply to distributions with respect to employees who die after December 31, 2018. 504. Rollovers from Roth IRAs to plans (a) In general Subparagraph (B) of section 402A(c)(3) is amended by striking shall not and inserting or, in the case of a rollover from a Roth IRA, under section 408 shall not . (b) Regulations The Secretary of the Treasury shall amend the regulations with respect to rollovers from Roth IRAs to permit such rollovers to be made to an applicable retirement plan (as defined in section 402A(e)(1) of the Internal Revenue Code of 1986) in accordance with the amendment made by subsection (a). (c) Effective date (1) In general The amendment made by subsection (a) shall apply to distributions made after December 31, 2018. (2) Effective date The modifications and amendments required under subsection (b) shall be deemed to have been made as of January 1, 2019, and as of such date all applicable laws shall be applied in all respects as though the actions which the Secretary of the Treasury is required to take under such subsection had been taken. VI Administrative provisions 601. Provisions relating to plan amendments (a) In general If this section applies to any retirement plan or contract amendment— (1) such retirement plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subsection (b)(2)(A)