; and and inserting a semicolon; (2) in paragraph (17), by striking the period at the end and inserting ; and ; and (3) by inserting after paragraph (17) the following new paragraph: (18) any qualified retirement plan or eligible deferred compensation plan (as such terms are defined in sections 4974(c) and 457(b), respectively, of the Internal Revenue Code of 1986). . 6. Repeal of penalty for disposal of resources for less than fair market value Section 1613(c) of such Act ( 42 U.S.C. 1382b(c) ) is amended to read as follows: (c) Notification of medicaid policy restricting eligibility of institutionalized individuals for benefits based on disposal of resources for less than fair market value (1) In general At the time an individual (and the individual’s eligible spouse, if any) applies for benefits under this title, and at the time the eligibility of an individual (and such spouse, if any) for such benefits is redetermined, the Commissioner of Social Security shall— (A) inform such individual of the provisions of section 1917(c) providing for a period of ineligibility for benefits under title XIX for individuals who make certain dispositions of resources for less than fair market value, and inform such individual that information obtained pursuant to subparagraph (B) will be made available to the State agency administering a State plan under title XIX (as provided in paragraph (2))