I 
114TH CONGRESS 
2D SESSION 
H. R. 6402 
To amend the Internal Revenue Code of 1986 and the Employee Retirement 
Income Security Act of 1974 to avoid duplicative annual reporting, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 29, 2016 
Ms. LINDA T. SA´NCHEZ of California (for herself and Mr. ROE of Tennessee) 
introduced the following bill; which was referred to the Committee on 
Ways and Means, and in addition to the Committee on Education and 
the Workforce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 and the Em-
ployee Retirement Income Security Act of 1974 to avoid 
duplicative annual reporting, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. COMBINATION OF ANNUAL REPORTS. 
(a) IN GENERAL.—The Secretary of the Treasury 
and the Secretary of Labor shall cooperate to modify the 
returns required under section 6058 of the Internal Rev-
enue Code of 1986 and the reports required by section 
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104 of the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1024) so that all members of a group 
of plans described in subsection (c) may file a single aggre-
gated annual return or report satisfying the requirements 
of both such sections. 
(b) ADMINISTRATIVE
REQUIREMENTS.—In devel-
oping the consolidated return or report under subsection 
(a), the Secretary of the Treasury and the Secretary of 
Labor may require such return or report to include any 
information regarding each plan in the group as such Sec-
retaries determine is necessary or appropriate for the en-
forcement and administration of the Internal Revenue 
Code of 1986 and the Employee Retirement Income Secu-
rity Act of 1974. 
(c) PLANS DESCRIBED.—A group of plans is de-
scribed in this subsection if all plans in the group— 
(1) are individual account plans or defined con-
tribution plans (as defined in section 3(34) of the 
Employee Retirement Income Security Act of 1974 
(29 U.S.C. 1002(34)) or in section 414(i) of the In-
ternal Revenue Code of 1986); 
(2) have— 
(A) the same trustee (as described in sec-
tion 403(a) of such Act (29 U.S.C. 1103(a))); 
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(B) the same one or more named fidu-
ciaries (as described in section 402(a) of such 
Act (29 U.S.C. 1102(a))); 
(C) the same administrator (as defined in 
section 3(16)(A) of such Act (29 U.S.C. 
1002(16)(A))) and plan administrator (as de-
fined in section 414(g) of the Internal Revenue 
Code of 1986); and 
(D) plan years beginning on the same 
date; and 
(3) provide the same investments or investment 
options to participants and beneficiaries. 
A plan not subject to title I of the Employee Retirement 
Income Security Act of 1974 shall be treated as meeting 
the requirements of paragraph (2) as part of a group of 
plans if the same person that performs each of the func-
tions described in such paragraph, as applicable, for all 
other plans in such group performs each of such functions 
for such plan. 
(d) EFFECTIVE DATE.—The modifications required 
by subsections (a) and (b) shall be implemented not later 
than for plan years beginning on or after January 1, 2020, 
and shall be effective for returns and reports due for such 
plan years. 
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