such contribution shall not, with respect to the year in which the contribution is made—
(i)#
be subject to any otherwise applicable limitation contained in sections 401(a)(30), 402(h), 403(b), 408, 415(c), and 457(b)(2) (determined without regard to section 457(b)(3)), or
(ii)#
be taken into account in applying such limitations to other contributions or benefits under such plan or any other such plan, and