; special rule for owners Subparagraphs (B)(iv)(I) and (C)(ii)(I) of section 401(a)(9) of such Code are each amended by striking age 72 and inserting age 75 . (c) Conforming amendments The last sentence of section 408(b) of such Code is amended by striking age 72 and inserting age 75 . (d) Effective date The amendments made by this section shall apply to distributions required to be made after December 31, 2020, with respect to individuals who attain age 72 after such date. 106. Deferral of tax for certain sales of employer stock to employee stock ownership plan sponsored by S corporation (a) In general Section 1042(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking domestic C corporation and inserting domestic corporation . (b) Effective date The amendment made by this section shall apply to sales after the date of the enactment of this Act. 107. Indexing IRA catch-up limit (a) In general Subparagraph (C) of section 219(b)(5) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iii) Indexing of catch-up limitation In the case of any taxable year beginning in a calendar year after 2021, the $1,000 amount under subparagraph (B)(ii) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2020 for calendar year 2016 in subparagraph (A)(ii) thereof. If any amount after adjustment under the preceding sentence is not a multiple of $100, such amount shall be rounded to the next lower multiple of $100. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2021. 108. Higher catch-up limit to apply at age 60 (a) In general (1) Plans other than simple plans Section 414(v)(2)(B)(i) of the Internal Revenue Code of 1986 is amended by inserting the following before the period: ($10,000, in the case of an eligible