Special rule where delay in acquisition
If any distribution from any individual retirement plan fails to meet the requirements of subparagraph (A) solely by reason of a delay or cancellation of the purchase or construction of the residence, the amount of the distribution may be contributed to an individual retirement plan as provided in section 408(d)(3)(A)(i) (determined by substituting “120th day” for “60th day” in such section), except that—
(i)#
section 408(d)(3)(B) shall not be applied to such contribution, and
(ii)#
such amount shall not be taken into account in determining whether section 408(d)(3)(B) applies to any other amount.