date The amendments made by this section shall apply to distributions required to be made in calendar years beginning more than 120 days after the date of the enactment of this Act. 113. Elective deferrals by members of the Ready Reserve of a reserve component of the Armed Forces (a) In general Section 402(g) is amended by adding at the end the following new paragraph: (9) Elective deferrals by members of Ready Reserve (A) In general In the case of a qualified ready reservist for any taxable year, the limitations of subparagraphs (A) and (C) of paragraph (1) shall be applied separately with respect to— (i) elective deferrals of such qualified ready reservist with respect to compensation described in subparagraph (B), and (ii) all other elective deferrals of such qualified ready reservist. (B) Qualified ready reservist For purposes of this paragraph, the term qualified ready reservist means any individual for any taxable year if such individual received compensation for service as a member of the Ready Reserve of a reserve component (as defined in section 101 of title 37, United States Code) during such taxable year. . (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2019. II Administrative Improvements 201. Plan adopted by filing due date for year may be treated as in effect as of close of year (a) In general Section 401(b) is amended— (1) by striking retroactive changes in plan .—A stock bonus and inserting “ plan amendments .— (1) Certain retroactive changes in plan A stock bonus , and (2) by adding at the end the following new paragraph: (2) Adoption of plan If an employer adopts a stock bonus, pension, profit-sharing, or annuity plan after the close of a taxable year but before the time prescribed by law for filing the employer’s return of tax for the taxable year (including extensions thereof), the employer may elect to treat the plan as having been adopted as of the last day of the taxable year. . (b) Effective date The amendments made by this