I 
116TH CONGRESS 
1ST SESSION H. R. 1007 
To amend the Internal Revenue Code of 1986 to encourage retirement 
savings, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 6, 2019 
Mr. KIND (for himself, Mr. KELLY of Pennsylvania, Mr. BLUMENAUER, Ms. 
SA´NCHEZ, Mr. BEYER, Ms. JUDY CHU of California, Mr. HIGGINS of 
New York, Mr. HOLDING, Mr. KILDEE, Mr. PASCRELL, and Mr. LARSON 
of Connecticut) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Education and Labor, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to encourage 
retirement savings, 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. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Retirement Enhancement and Savings Act of 2019’’. 
(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
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Sec. 1. Short title, etc. 
TITLE I—EXPANDING AND PRESERVING RETIREMENT SAVINGS 
Sec. 101. Multiple employer plans. 
Sec. 102. Pooled employer and multiple employer plan reporting. 
Sec. 103. Removal of 10 percent cap from automatic enrollment safe harbor 
after 1st plan year. 
Sec. 104. Rules relating to election of safe harbor 401(k) status. 
Sec. 105. Increase in credit limitation for small employer pension plan startup 
costs. 
Sec. 106. Small employer automatic enrollment credit. 
Sec. 107. Certain taxable non-tuition fellowship and stipend payments treated 
as compensation for IRA purposes. 
Sec. 108. Repeal of maximum age for traditional IRA contributions. 
Sec. 109. Expansion of IRA ownership of S corporation bank stock. 
Sec. 110. Qualified employer plans prohibited from making loans through credit 
cards and other similar arrangements. 
Sec. 111. Portability of lifetime income options. 
Sec. 112. Treatment of custodial accounts on termination of section 403(b) 
plans. 
Sec. 113. Clarification of retirement income account rules relating to church- 
controlled organizations. 
TITLE II—ADMINISTRATIVE IMPROVEMENTS 
Sec. 201. Plan adopted by filing due date for year may be treated as in effect 
as of close of year. 
Sec. 202. Combined annual report for group of plans. 
Sec. 203. Disclosure regarding lifetime income. 
Sec. 204. Fiduciary safe harbor for selection of lifetime income provider. 
Sec. 205. Modification of nondiscrimination rules to protect older, longer serv-
ice participants. 
Sec. 206. Modification of PBGC premiums for CSEC plans. 
TITLE III—BENEFITS RELATING TO UNITED STATES TAX COURT 
Sec. 301. Thrift Savings Plan contributions for judges in the Federal Employ-
ees Retirement System. 
Sec. 302. Change in vesting period for survivor annuities and waiver of vesting 
period in the event of assassination. 
Sec. 303. Coordination of retirement and survivor annuity with the Federal 
Employees Retirement System. 
Sec. 304. Limit on teaching compensation of retired judges. 
Sec. 305. General provisions relating to magistrate judges of the Tax Court. 
Sec. 306. Life insurance for magistrate judges of the Tax Court age 65 or 
older. 
Sec. 307. Retirement and annuity program. 
Sec. 308. Provisions for recall. 
TITLE IV—OTHER BENEFITS 
Sec. 401. Benefits provided to volunteer firefighters and emergency medical re-
sponders. 
TITLE V—REVENUE PROVISIONS 
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Sec. 501. Modifications of required distribution rules for pension plans. 
Sec. 502. Increase in penalty for failure to file. 
Sec. 503. Increased penalties for failure to file retirement plan returns. 
Sec. 504. Increase information sharing to administer excise taxes. 
Sec. 505. Pension variable rate premium payment acceleration. 
TITLE I—EXPANDING AND PRE-
SERVING RETIREMENT SAV-
INGS 
SEC. 101. MULTIPLE EMPLOYER PLANS. 
(a) QUALIFICATION REQUIREMENTS.— 
(1) IN GENERAL.—Section 413 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(e) APPLICATION
OF QUALIFICATION REQUIRE-
MENTS FOR CERTAIN MULTIPLE EMPLOYER PLANS WITH 
POOLED PLAN PROVIDERS.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), if a defined contribution plan to which 
subsection (c) applies— 
‘‘(A) is sponsored by employers all of 
which have both a common interest other than 
having adopted the plan and control of the 
plan, or 
‘‘(B) in the case of a plan not described in 
subparagraph (A), has a pooled plan provider, 
then the plan shall not be treated as failing to meet 
the requirements under this title applicable to a plan 
described in section 401(a) or to a plan that consists 
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of individual retirement accounts described in sec-
tion 408 (including by reason of subsection (c) 
thereof), whichever is applicable, merely because one 
or more employers of employees covered by the plan 
fail to take such actions as are required of such em-
ployers for the plan to meet such requirements. 
‘‘(2) LIMITATIONS.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any plan unless the terms of the 
plan provide that in cases of employers failing 
to take the actions described in paragraph 
(1)— 
‘‘(i) the assets of the plan attributable 
to employees of the employer will be trans-
ferred to a plan maintained only by the 
employer (or its successor), to an eligible 
retirement plan as defined in section 
402(c)(8)(B) for each individual whose ac-
count is transferred, or to any other ar-
rangement that the Secretary determines is 
appropriate, unless the Secretary deter-
mines it is in the best interests of such em-
ployees to retain the assets in the plan, 
and 
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‘‘(ii) the employer described in clause 
(i) (and not the plan with respect to which 
the failure occurred or any other partici-
pating employer in such plan) shall, except 
to the extent provided by the Secretary, be 
liable for any liabilities with respect to 
such plan attributable to employees of the 
employer. 
‘‘(B) FAILURES
BY
POOLED
PLAN
PRO-
VIDERS.—If the pooled plan provider of a plan 
described in paragraph (1)(B) does not perform 
substantially all of the administrative duties 
which are required of the provider under para-
graph (3)(A)(i) for any plan year, the Sec-
retary, in the Secretary’s own discretion, may 
provide that the determination as to whether 
the plan meets the requirements under this title 
applicable to a plan described in section 401(a) 
or to a plan that consists of individual retire-
ment accounts described in section 408 (includ-
ing by reason of subsection (c) thereof), which-
ever is applicable, shall be made in the same 
manner as would be made without regard to 
paragraph (1). 
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‘‘(3) POOLED PLAN PROVIDER.—For purposes 
of this subsection— 
‘‘(A) IN GENERAL.—The term ‘pooled plan 
provider’ means, with respect to any plan, a 
person who— 
‘‘(i) is designated by the terms of the 
plan as a named fiduciary (within the 
meaning of section 402(a)(2) of the Em-
ployee Retirement Income Security Act of 
1974), as the plan administrator, and as 
the person responsible to perform all ad-
ministrative duties (including conducting 
proper testing with respect to the plan and 
employees of each participating employer) 
which are reasonably necessary to ensure 
that— 
‘‘(I) the plan meets any require-
ment applicable under the Employee 
Retirement Income Security Act of 
1974 or this title to a plan described 
in section 401(a) or to a plan that 
consists of individual retirement ac-
counts described in section 408 (in-
cluding by reason of subsection (c) 
thereof), whichever is applicable, and 
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