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 509(a)(3) or any fund or account described in section 4966(d)(2)), and (B) which is made on or after the date that the individual on whose behalf the distribution is made has attained age 70½. A distribution shall be treated as a qualified charitable distribution only to the extent that the distribution would be includible in gross income without regard to paragraph (1). (3) Special rules (A) In general Rules similar to the rules of subparagraphs (C) and (E) of section 408(d)(8) shall apply for purposes of this subsection. (B) Application of 72 Rules similar to the rules of section 408(d)(8)(D) shall apply for purposes of this subsection, by taking into account all amounts in the eligible retirement plan to which the taxpayer has a nonforfeitable right in lieu of all amounts in all individual retirement plans of the individual. (4) Applicable amount For purposes of this subsection, the term applicable amount means the excess of— (A) $100,000, over (B) the total amount of any distributions not includible in gross income of the taxpayer for the taxable year by reason of sections 403(b)(16), 408(d)(8), and 457(e)(19). . (b) SEPs and SIMPLEs Subparagraph (B) of section 408(d)(8) is amended by striking (other than a plan described in subsection (k) or (p)) . (c) 403 (b) plans Section 403(b), as amended by this Act, is further amended by adding at the end the following new paragraph: (16) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an annuity contract described in this subsection. . (d) 457 (b) plans Subsection (e) of section 457 is amended by adding at the end the following new paragraph: (19) Distributions for charitable purposes The rules of section 402(m) shall apply to distributions under an eligible deferred