; and (B) by striking (as in effect on the date of the enactment of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) and inserting (as in effect on the date of the enactment of the Retirement Security and Savings Act of 2019 ) . (d) Effective date The amendments made by this section shall apply to transfers made after the date of the enactment of this Act. 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, 2019. (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, 2020, but are permitted to be paid on or after such date. 502. Distributions for charitable purposes (a) In general Section 402 is amended by adding at the end the following new subsection: (m) Distributions for charitable purposes (1) In general Gross income for any taxable year shall not include so much of the aggregate amount of qualified charitable distributions made with respect to a taxpayer during such taxable year which does not exceed the applicable amount. (2) Qualified charitable distribution For purposes of this subsection, the term qualified charitable distribution means any distribution from an eligible retirement plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B)— (A) which is made directly by the plan to an organization described in section 170(b)(1)(A) (other than any organization described in section