such last plan year multiplied by a fraction equal to the number of days in such plan year divided by 365, and (ii) the applicable dollar amount (as so determined) under section 402(g)(1) for such safe harbor plan on such elective contributions during the transition year multiplied by a fraction equal to the number of days in such transition year divided by 365. (C) Transition year For purposes of this paragraph, the transition year is the period beginning after the termination date and ending on the last day of the calendar year during which the termination occurs. (D) Safe harbor plan For purposes of this paragraph, the term safe harbor plan means a qualified cash or deferred arrangement which meets the requirements of paragraph (11), (12), or (13) of section 401(k). . (b) Waiver of 2-Year withdrawal limitation in case of plans converting to 401(k) or 403(b) (1) In general Paragraph (6) of section 72(t) of the Internal Revenue Code of 1986 is amended— (A) by striking accounts .—In the case of and inserting “ accounts .— (A) In general In the case of