apply for purposes of subsection (b) with respect to— (A) making contributions to a qualified retirement plan (within the meaning of section 4974(c)) under section 219(f)(3), 404(a)(6), 404(h)(1)(B), or 404(m)(2), (B) making distributions under section 408(d)(4), (C) recharacterizing contributions under section 408A(d)(6), and (D) making a rollover under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). (5) Coordination with periods specified by the Secretary Any period described in paragraph (1) with respect to any person (including by reason of the application of paragraph (4)) shall be in addition to (or concurrent with, as the case may be) any period specified under subsection (a) or (b) with respect to such person. . (b) Effective date The amendment made by this section shall apply to federally declared disasters declared after the date of the enactment of this Act.