employer described in subsection (e)(1)(A), will be deferred only if an agreement providing for such deferral has been entered into before the compensation is currently available to the individual, and (B) in any other case, will be deferred for any calendar month only if an agreement providing for such deferral has been entered into before the beginning of such month, . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 310. One-time election for qualified charitable distribution to split-interest entity