I 
116TH CONGRESS 
1ST SESSION 
H. R. 982 
To avoid duplicative annual reporting under the Internal Revenue Code of 
1986 and the Employee Retirement Income Security Act of 1974, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 5, 2019 
Ms. SA´NCHEZ (for herself and Mr. DAVID P. 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 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 com-
mittee concerned 
A BILL 
To avoid duplicative annual reporting under the Internal 
Revenue Code of 1986 and the Employee Retirement 
Income Security Act of 1974, 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. COMBINED ANNUAL REPORT FOR GROUP OF 
PLANS. 
(a) IN GENERAL.—The Secretary of the Treasury 
and the Secretary of Labor shall, in cooperation, modify 
the returns required under section 6058 of the Internal 
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Revenue Code of 1986 and the reports required by section 
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) CLARIFICATION RELATING TO ELECTRONIC FIL-
ING
OF
RETURNS
FOR
DEFERRED
COMPENSATION 
PLANS.— 
(1) IN GENERAL.—Section 6011(e) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
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‘‘(5) APPLICATION OF NUMERICAL LIMITATION 
TO RETURNS RELATING TO DEFERRED COMPENSA-
TION PLANS.—For purposes of applying the numer-
ical limitation under paragraph (2)(A) to any return 
required under section 6058, information regarding 
each plan for which information is provided on such 
return shall be treated as a separate return.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to returns required to 
be filed with respect to plan years beginning after 
December 31, 2019. 
(e) EFFECTIVE DATE.—The modification required by 
subsection (a) shall be implemented not later than Janu-
ary 1, 2023, and shall apply to returns and reports for 
plan years beginning after December 31, 2022. 
Æ 
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