II 

117TH CONGRESS 

2D SESSION S. 3712 

To amend the Internal Revenue Code of 1986 and the Employee Retirement 

Income Security Act of 1974 to provide for periodic automatic reenrollment under qualified automatic contribution arrangements, and for other 

purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 28, 2022 

Mr. KAINE introduced the following bill; which was read twice and referred 

to the Committee on Health, Education, Labor, and Pensions 

A BILL 

To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for periodic automatic reenrollment under qualified 

automatic contribution arrangements, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Auto Reenroll Act of 

5 2022’’. 


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1 SEC. 2. AUTOMATIC REENROLLMENT UNDER QUALIFIED 

2 AUTOMATIC CONTRIBUTION ARRANGEMENTS 

3 AND ELIGIBLE AUTOMATIC CONTRIBUTION 

4 ARRANGEMENTS. 

5 (a) QUALIFIED AUTOMATIC CONTRIBUTION AR6 RANGEMENTS.— 

7 (1) IN GENERAL.—Section 401(k)(13)(C) of the 

8 Internal Revenue Code of 1986 is amended by add9 ing at the end the following new clause: 

10 ‘‘(v) PERIODIC AUTOMATIC DEFERRAL

11 REQUIRED FOR POST-2024 ARRANGE12 MENTS.—In the case of a qualified auto13 matic contribution arrangement which 

14 takes effect after December 31, 2024, the 

15 requirements of this subparagraph shall be 

16 treated as met only if, under the arrange17 ment, at least every 3 plan years each em18 ployee— 

19 ‘‘(I) who is eligible to participate 

20 in the arrangement, and 

21 ‘‘(II) who, at the time of the de22 termination, has in effect an affirma23 tive election pursuant to clause (ii) 

24 not to have contributions described in 

25 clause (i) made, 


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1 is treated as having made the election de2 scribed in clause (i) unless the employee 

3 makes a new affirmative election under 

4 clause (ii). Such determination may be 

5 made at one time for all employees de6 scribed in the preceding sentence for a 

7 plan year, regardless of individual em8 ployee dates of enrollment.’’. 

9 (2) CONFORMING AMENDMENTS.—Clause (iv) 

10 of section 401(k)(13)(C) of such Code is amended— 

11 (A) in the heading, by inserting ‘‘FOR PRE12 2025 ARRANGEMENTS’’ after ‘‘REQUIRED’’; and 

13 (B) by striking ‘‘Clause (i)’’ and inserting 

14 ‘‘In the case of a qualified automatic contribu15 tion arrangement in effect before January 1, 

16 2025, clause (i)’’. 

17 (b) ELIGIBLE AUTOMATIC CONTRIBUTION ARRANGE18 MENTS.—Section 414(w)(3) of the Internal Revenue Code 

19 of 1986 is amended— 

20 (1) by redesignating subparagraphs (A) through 

21 (C) as clauses (i) through (iii), respectively, and 

22 moving the margins of such clauses 2 ems to the 

23 right; 

24 (2) by striking ‘‘ARRANGEMENT.—For purposes 

25 of’’ and inserting the following: ‘‘ARRANGEMENT.— 


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1 ‘‘(A) IN GENERAL.—For purposes of’’; and 

2 (3) by adding at the end the following new sub3 paragraph: 

4 ‘‘(B) PERIODIC AUTOMATIC DEFERRAL RE5 QUIRED.—In the case of an eligible automatic 

6 contribution arrangement taking effect after 

7 December 31, 2024, the requirements of this 

8 subsection shall be treated as met only if, under 

9 the arrangement, at least every 3 plan years 

10 each employee— 

11 ‘‘(i) who is eligible to participate in 

12 the arrangement, and 

13 ‘‘(ii) who, at the time of the deter14 mination, has in effect an affirmative elec15 tion pursuant to subparagraph (A)(ii) not 

16 to have contributions described in such 

17 subparagraph made, 

18 is treated as having made the election at the 

19 uniform percentage level described in subpara20 graph (A)(ii) unless the employee makes a new 

21 election under such subparagraph. Such deter22 mination may be made at one time for all em23 ployees described in the preceding sentence for 

24 a plan year, regardless of individual employee 

25 dates of enrollment.’’. 


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1 (c) CONFORMING AMENDMENT.—Section 514(e)(2) 

2 of the Employee Retirement Income Security Act of 1974 

3 (29 U.S.C. 1144(e)(2)) is amended— 

4 (1) by redesignating subparagraphs (A) through 

5 (C) as clauses (i) through (iii), respectively, and 

6 moving the margins of such clauses 2 ems to the 

7 right; 

8 (2) by striking ‘‘(2) For purposes of’’ and in9 serting ‘‘(2)(A) For purposes of’’; and 

10 (3) by adding at the end the following: 

11 ‘‘(B) In the case of an eligible automatic contribution 

12 arrangement taking effect after December 31, 2024, the 

13 requirements of subparagraph (A)(ii) shall be treated as 

14 met only if, under the arrangement, at least every 3 plan 

15 years each employee— 

16 ‘‘(i) who is eligible to participate in the ar17 rangement; and 

18 ‘‘(ii) who, at the time of the determination, has 

19 in effect an affirmative election pursuant to subpara20 graph (A)(ii) not to have contributions described in 

21 such subparagraph made, 

22 is treated as having made the election at the uniform per23 centage of compensation described in subparagraph (A)(ii) 

24 unless the employee makes a new election under such sub25 paragraph. Such determination may be made at one time 


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1 for all employees described in the preceding sentence for 

2 a plan year, regardless of individual employee dates of en3 rollment.’’. 

4 (d) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to arrangements taking effect after 

6 December 31, 2024. 

Æ 


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