this subsection. . (d) 457 (b) plans Subsection (e) of section 457 is amended by adding at the end the following new paragraph: (19) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an eligible deferred compensation plan established and maintained by an employer described in subsection (e)(1)(A). . (e) Effective date The amendments made by this section shall apply to distributions made after December 31, 2019. 503. Surviving spouse election to be treated as employee (a) In general Clause (iv) of section 401(a)(9)(B) is amended— (1) by inserting or at the election of the surviving spouse, after begin, in subclause (II)