Sec. 305. Deferral agreements
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(4)of section 457(b) of the Internal Revenue Code of 1986 is amended by inserting , or, in the case of a plan of an eligible employer described in subsection (e)(1)(A), before the date on which the compensation is (but for the deferral) available before the comma at the end. The amendment made by this section shall apply to years beginning after December 31, 2018.