retirement plans in connection with federally declared disasters Any qualified disaster distribution. . (2) Qualified disaster distribution Section 72(t) of such Code is amended by adding at the end the following new paragraph: (11) Qualified disaster distributions For purposes of paragraph (2)(H)— (A) In general Except as provided in paragraph (2), the term qualified disaster distribution means any distribution from an eligible retirement plan made after the incident beginning date of a qualified disaster and on or before December 31 of the year after the year in which the incident period with respect to the disaster begins, to an individual whose principal place of abode at any time during the incident period of such qualified disaster is located in the qualified disaster area with respect to such qualified disaster and who has sustained an economic loss by reason of such qualified disaster. (B) Limitation (i) In general The aggregate amount of distributions received by an individual which may be treated as qualified disaster distributions for any taxable year shall not exceed the excess (if any) of— (I) $100,000, over (II) the aggregate amounts treated as qualified disaster distributions received by such individual for all prior taxable years. (ii) Treatment of plan distributions If a distribution to an individual would (without regard to clause (i)) be a qualified disaster distribution, a plan shall not be treated as violating any requirement of this title merely because the plan treats such distribution as a qualified disaster distribution, unless the aggregate amount of such distributions from all plans maintained by the employer (and any member of any controlled group which includes the employer) to such individual exceeds $100,000. (iii) Controlled group For purposes of clause (ii), the term controlled group means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414. (iv) Special rule for individuals affected by more than one disaster The limitation of clause (i)