(B) Limitation on distributions The aggregate amount of distributions received by any employee which may be treated as qualified bankruptcy reorganization delay distributions with respect to any case described in subparagraph (A)(i) shall not exceed the amount which bears the same proportion to such employee’s annual salary as the period beginning with the beginning of the period described in subparagraph (A)(iii) and ending on the date of the distribution bears to a calendar year. . (c) Effective date (1) In general The amendments made by this section shall apply to distributions made after the date of the enactment of this Act. (2) Transition During the 2-year period beginning with the date of the enactment of this Act, a plan shall not fail to satisfy any provision of the Internal Revenue Code of 1986 merely because the terms of the plan do not provide for making qualified bankruptcy reorganization delay distributions (as defined in section 401(k)(15) of such Code, as added by this section) but such plan nonetheless provides for such distributions.