Treatment of distributions
Any distribution from a pension-linked emergency savings account in accordance with subparagraph (A)—
(i)#
shall be treated as a qualified distribution for purposes of subsection (d), and
(ii)#
shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A).