Revenue Code of 1986, if a contribution is made pursuant to paragraph (1) with respect to a Federal Government shutdown distribution from an individual retirement plan (as defined by section 7701(a)(37) of such Code), then, to the extent of the amount of the contribution, the Federal Government shutdown distribution shall be treated as a distribution described in section 408(d)(3) of such Code and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution. (d) Definitions For purposes of this section— (1) Federal Government shutdown distribution The term Federal Government shutdown distribution means any distribution by an applicable individual from an eligible retirement plan made during a Federal appropriations lapse with respect to such individual. (2) Applicable individual The term applicable individual means any individual— (A) who is a Federal employee furloughed due to a Federal appropriations lapse