to an individual— (i) for longer than the period during which the individual is furloughed (or on unpaid leave in the case of an individual described in paragraph (2)(B)) due to such lapse, and (ii) unless such period includes the end of a pay period for which compensation was not received by reason of such lapse. (4) Eligible retirement plan The term eligible retirement plan shall have the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986. (e) Income inclusion spread over 3-Year period (1) In general In the case of any qualified shutdown distribution, unless the taxpayer elects not to have this paragraph apply for any taxable year, any amount required to be included in gross income for such taxable year shall be so included ratably over the 3-taxable-year period beginning with such taxable year. (2) Special rule For purposes of paragraph (1), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of the Internal Revenue Code of 1986 shall apply. (f) Special rules (1) Exemption of distributions from trustee to trustee transfer and withholding rules For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified shutdown distributions shall not be treated as eligible rollover distributions. (2) Qualified shutdown distributions treated as meeting plan distribution requirements For purposes of the Internal Revenue Code of 1986, a qualified shutdown distribution shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 403(b)(11), and 457(d)(1)(A) of such Code.