; and (2) informs the plan actuary of the intent to apply the option under this subsection. (c) Effective date The modifications and amendments required under subsections (a) and (b) shall be deemed to have been made as of the date of the enactment of this Act, 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 subsections had been taken. 404. Cease double-indexing the variable rate premium (a) In general Clause (ii) of section 4006(a)(3)(E) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(E)(ii) ) is amended by striking the applicable dollar amount under paragraph (8) and inserting $38 . (b) Conforming amendment Subsection (a) of section 4006 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a) ) is amended by striking paragraph (8). (c) Technical amendment Clause (i) of section 4006(a)(3)(E) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1306(a)(3)(E) ) is amended by striking subparagraph (H) and inserting subparagraph (I) . (d) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2018. V Reforming plan rules to harmonize with IRA rules 501. Roth plan distribution rules (a) In general Subsection (d) of section 402A is amended by adding at the end the following new paragraph: (5) Mandatory distribution rules not to apply before death Notwithstanding sections 403(b)(10) and 457(d)(2), the following provisions shall not apply to any designated Roth account: (A) Section 401(a)(9)(A). (B) The incidental death benefit requirements of section 401(a). . (b) Effective date (1) In general Except as provided in paragraph (2), the amendment made by this section shall apply to taxable years beginning after December 31, 2018. (2) Special rule The amendment made by this section shall not apply to distributions which are required with respect to years beginning before January 1, 2019, but are