to such plans over the limitation under section 409B(a) for such taxable year, and (2) the lesser of— (A) the amount determined under this subsection for the preceding taxable year, reduced by the aggregate distributions from such plans for the taxable year (including distributions required under section 4974(e)) to the extent not contributed in a rollover contribution to another eligible retirement plan in accordance with section 402(c), 403(b)(8), 457(e)(16), 408(d)(3), or 408A(d)(3), or (B) the amount (if any) by which the amount determined under section 409B(a)(2) for the taxable year exceeds the applicable dollar amount under section 409B(c)(2) for the taxable year. . (3) Conforming amendments Subsection (a) of section 4973 of such Code is amended— (A) by striking accounts or annuities and inserting accounts, annuities, or plans , and (B) by striking account or annuity and inserting account, annuity, or plan . (c) Increase in minimum required distributions (1) In general Section 4974 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (e) Increase in minimum required distributions for payees with large aggregate account balances (1) In general If this subsection applies to a payee for any taxable year— (A) all qualified retirement plans and eligible deferred compensation plans of the payee which are applicable retirement plans taken into account in computing the excess described in paragraph (2)(A) shall be treated as 1 plan solely for purposes of applying this section to the increase in minimum required distributions for the taxable year described in subparagraph (B), and (B) the minimum required distributions under this section for all plans treated as 1 plan under subparagraph (A) with respect to such payee for the taxable year shall be increased by the excess (if any) of— (i) the excess described in paragraph (2)(A), over (ii) the sum of the minimum required distributions (determined without regard to this subsection) for all such plans. (2) Application This subsection