402(f), and 3405 of the Internal Revenue Code of 1986, Federal Government shutdown distributions shall not be treated as eligible rollover distributions. (2) Federal Government shutdown distributions treated as meeting plan distribution requirements For purposes 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.