and 3405, a qualified birth or adoption distribution shall not be treated as an eligible rollover distribution. (III) Taxpayer must include tin A distribution shall not be treated as a qualified birth or adoption distribution with respect to any child or eligible adoptee unless the taxpayer includes the name, age, and TIN of such child or eligible adoptee on the taxpayer’s return of tax for the taxable year. (IV) Distributions treated as meeting plan distribution requirements Any qualified birth or adoption 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). . (b) Effective date The amendments made by this section shall apply to distributions made after December 31, 2019. 113. Increase in age for required beginning date for mandatory distributions (a) In general Section 401(a)(9)(C)(i)(I) of the Internal Revenue Code of 1986 is amended by striking age 70 1/2 and inserting age 72 . (b) Spouse beneficiaries