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, a Federal government shutdown distribution shall not be treated as an eligible rollover distribution. (2) Federal government shutdown distributions treated as meeting plan distribution requirements For purposes of the Internal Revenue Code of 1986, a Federal government 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.