; (B) in the matter before subparagraph (A), as redesignated by subparagraph (A), by striking An and inserting the following: (1) In general An ; and (C) by adding at the end the following new paragraph (2): (2) Timing of designation In the case of an individual who elects to transfer entitlement under subsection (a) but who at the time of the election does not have any eligible dependents, the individual may carry out the designations required by paragraph (1) when the individual comes to have an eligible dependent to whom the individual would like to transfer entitlement under this section. ; and (2) in subsection (f)— (A) by striking paragraph (1); (B) by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively; and (C) in paragraph (1)(A), as redesignated by subparagraph (B), by inserting , including by designating a new dependent or dependents to receive the unused entitlement before the period.