retirement plan (as defined in section 402(c)(8)(B) of the Internal Revenue Code of 1986) of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3), of such Code, as the case may be. (B) Treatment of repayments Rules similar to the rules of subparagraphs (B) and (C) of subsection (a)(3) shall apply for purposes of this subsection. (2) Qualified distribution For purposes of this subsection, the term qualified distribution means any distribution— (A) described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), of the Internal Revenue Code of 1986, (B) which was to be used to purchase or construct a principal residence in a qualified disaster area, but which was not so used on account of the qualified disaster with respect to such area, and (C) which was received on or after the date that is 270 days before the first day of incident period of the disaster, and before the date which is 30 days after the last day of the incident period of such qualified disaster. (3) Applicable period For purposes of this subsection, the term applicable period means, with respect to any qualified distribution, the period beginning on the first day of the incident period of the disaster and ending on the date that is 180 days after the last day of such incident period. (c) Loans from qualified plans (1) Increase in limit on loans not treated as distributions In the case of any loan from a qualified employer plan (as defined under section 72(p)(4) of the Internal Revenue Code of 1986) to a qualified individual made during the period beginning on the date of the enactment of this Act and ending on December 31 of the year after the year in which the incident period with respect to the disaster begins— (A) clause (i) of section 72(p)(2)(A) of such Code shall be applied by substituting $100,000 for $50,000 , and (B) clause (ii)