ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; reference; table of contents. 
TITLE I—EXPANDING COVERAGE AND INCREASING RETIREMENT 
SAVINGS 
Sec. 101. Modification of automatic enrollment safe harbor. 
Sec. 102. Secure deferral arrangements. 
Sec. 103. Qualified cash or deferred arrangements must allow long-term em-
ployees working more than 500 but less than 1,000 hours per 
year to participate. 
Sec. 104. Separate application of top heavy rules to defined contribution plans 
covering part-time employees. 
Sec. 105. Modification of saver’s credit. 
Sec. 106. Retirement handbook and retirement readiness checklist. 
Sec. 107. Additional time to adopt a qualified plan. 
TITLE II—ENCOURAGING SMALL BUSINESSES TO ENTER AND 
REMAIN IN THE EMPLOYER RETIREMENT PLAN SYSTEM 
Sec. 201. Increase in credit limitation for small employer pension plan startup 
costs. 
Sec. 202. Eliminating barriers to use of multiple employer plans. 
TITLE III—PRESERVATION OF INCOME 
Sec. 301. Study of application of spousal consent rules to defined contribution 
plans. 
Sec. 302. Administration of joint and survivor annuity requirements. 
Sec. 303. Availability of distribution options. 
Sec. 304. Rollover of insurance contracts to IRAs. 
Sec. 305. Portability of lifetime income options. 
Sec. 306. Lost Pension Plan Registry. 
TITLE IV—SIMPLIFICATION AND CLARIFICATION OF QUALIFIED 
RETIREMENT PLAN RULES 
Sec. 401. Exception from required distributions where aggregate retirement 
savings do not exceed $100,000. 
Sec. 402. Expansion of Employee Plans Compliance Resolution System. 
Sec. 403. Use of forfeitures to fund safe harbor contributions. 
Sec. 404. Substantial cessation of operations. 
Sec. 405. Church plan clarification. 
Sec. 406. Protecting older, longer service participants. 
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Sec. 407. Review and report to the Congress relating to reporting and disclo-
sure requirements. 
Sec. 408. Consolidation of defined contribution plan notices. 
Sec. 409. Performance benchmarks for asset allocation funds. 
Sec. 410. Permit nonspousal beneficiaries to roll assets to plans. 
Sec. 411. Eliminate the ‘‘first day of the month’’ requirement. 
TITLE V—PROVISIONS ENSURING EQUITY IN DIVORCE 
Sec. 501. Special rules relating to treatment of qualified domestic relations or-
ders. 
Sec. 502. Elimination of current connection requirement under Railroad Retire-
ment Act for certain survivors. 
Sec. 503. Permitting divorced spouses and widows and widowers to remarry 
after turning 60 without a penalty under Railroad Retirement 
Act. 
Sec. 504. Repeal of jurisdictional requirement for court to treat military retire-
ment pay as property of the military member and spouse. 
Sec. 505. Modification of reductions in disposable retired pay for payments in 
compliance with court orders. 
Sec. 506. Survivor annuities for widows, widowers, and former spouses of fed-
eral employees who die before attaining age for deferred annu-
ity under civil service retirement system. 
Sec. 507. Court orders relating to Federal retirement benefits for former 
spouses of federal employees. 
TITLE VI—OFFICE OF PARTICIPANT AND PLAN SPONSOR 
ADVOCATE 
Sec. 601. Office of Participant and Plan Sponsor Advocate. 
TITLE I—EXPANDING COVERAGE 
AND 
INCREASING 
RETIRE-
MENT SAVINGS 
SEC. 101. MODIFICATION OF AUTOMATIC ENROLLMENT 
SAFE HARBOR. 
(a) IN GENERAL.— 
(1) REMOVAL
OF
PERCENT
CAP.—Clause 
(iii) of section 401(k)(13)(C) is amended by striking 
‘‘, does not exceed 10 percent, and is at least’’ and 
inserting ‘‘and is’’. 
(2) CONFORMING AMENDMENTS.— 
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(A) 
Subclause 
(I) 
of 
section 
401(k)(13)(C)(iii) is amended by striking ‘‘3 
percent’’ and inserting ‘‘at least 3 percent, but 
not greater than 10 percent,’’. 
(B) 
Subclause 
(II) 
of 
section 
401(k)(13)(C)(iii) is amended by striking ‘‘4 
percent’’ and inserting ‘‘at least 4 percent’’. 
(C) 
Subclause 
(III) 
of 
section 
401(k)(13)(C)(iii) is amended by striking ‘‘5 
percent’’ and inserting ‘‘at least 5 percent’’. 
(D) 
Subclause 
(IV) 
of 
section 
401(k)(13)(C)(iii) is amended by striking ‘‘6 
percent’’ and inserting ‘‘at least 6 percent’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after the 
date of enactment of this Act. 
SEC. 102. SECURE DEFERRAL ARRANGEMENTS. 
(a) IN GENERAL.—Subsection (k) of section 401 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(14) ALTERNATIVE METHOD FOR SECURE DE-
FERRAL ARRANGEMENTS TO MEET NONDISCRIMINA-
TION REQUIREMENTS.— 
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‘‘(A) IN GENERAL.—A secure deferral ar-
rangement shall be treated as meeting the re-
quirements of paragraph (3)(A)(ii). 
‘‘(B) 
SECURE
DEFERRAL
ARRANGE-
MENT.—For purposes of this paragraph, the 
term ‘secure deferral arrangement’ means any 
cash or deferred arrangement which meets the 
requirements of subparagraphs (C), (D), and 
(E) of paragraph (13), except as modified by 
this paragraph. 
‘‘(C) QUALIFIED PERCENTAGE.—For pur-
poses of this paragraph, with respect to any 
employee, 
the 
term 
‘qualified 
percentage’ 
means, in lieu of the meaning given such term 
in paragraph (13)(C)(iii), any percentage deter-
mined under the arrangement if such percent-
age is applied uniformly and is— 
‘‘(i) at least 6 percent, but not greater 
than 10 percent, during the period ending 
on the last day of the first plan year which 
begins after the date on which the first 
elective contribution described in para-
graph (13)(C)(i) is made with respect to 
such employee, 
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‘‘(ii) at least 8 percent during the 
first plan year following the plan year de-
scribed in clause (i), and 
‘‘(iii) at least 10 percent during any 
subsequent plan year. 
‘‘(D) MATCHING CONTRIBUTIONS.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, an arrangement shall be 
treated as having met the requirements of 
paragraph (13)(D)(i) if and only if the em-
ployer makes matching contributions on 
behalf of each employee who is not a highly 
compensated employee in an amount equal 
to the sum of 50 percent of the elective 
contributions of the employee to the extent 
that such contributions do not exceed 2 
percent of compensation plus 30 percent of 
so much of such contributions as exceed 2 
percent but do not exceed 10 percent of 
compensation. 
‘‘(ii) APPLICATION
OF
RULES
FOR 
MATCHING CONTRIBUTIONS.—The rules of 
clause (ii) of paragraph (12)(B) and 
clauses (iii) and (iv) of paragraph (13)(D) 
shall apply for purposes of clause (i) but 
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the rule of clause (iii) of paragraph 
(12)(B) shall not apply for such purposes. 
The rate of matching contribution for each 
incremental deferral must be at least as 
high as the rate specified in clause (i), and 
may be higher, so long as such rate does 
not increase as an employee’s rate of elec-
tive contributions increases.’’. 
(b) MATCHING CONTRIBUTIONS
AND EMPLOYEE 
CONTRIBUTIONS.—Subsection (m) of section 401 of such 
Code is amended by redesignating paragraph (13) as para-
graph (14) and by adding after paragraph (12) the fol-
lowing new paragraph: 
‘‘(13) ALTERNATIVE METHOD FOR SECURE DE-
FERRAL
ARRAIGNMENTS.—A defined contribution 
plan shall be treated as meeting the requirements of 
paragraph (2) with respect to matching contribu-
tions and employee contributions if the plan— 
‘‘(A) is a secure deferral arrangement (as 
defined in subsection (k)(14)), 
‘‘(B) meets the requirements of clauses (ii) 
and (iii) of paragraph (11)(B), and 
‘‘(C) provides that matching contributions 
on behalf of any employee may not be made 
with respect to an employee’s contributions or 
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‘‘(2) zero for any other taxable year. 
‘‘(c) FIRST CREDIT YEAR.—The term ‘first credit 
year’ means— 
‘‘(1) the taxable year of the eligible employer 
with which or within which ends the first plan year 
during which the secure deferral arrangement was in 
effect for the entire year, or 
‘‘(2) at the election of the eligible employer, the 
taxable year preceding the taxable year referred to 
in paragraph (1). 
‘‘(d) DEFINITION AND SPECIAL RULES.— 
‘‘(1) ELIGIBLE EMPLOYER.—The term ‘eligible 
employer’ has the meaning given such term by sec-
tion 408(p)(2)(C)(i). 
‘‘(2) AGGREGATION.—All persons treated as a 
single employer under subsection (a) or (b) of sec-
tion 52, or subsection (m) or (o) of section 414, 
shall be treated as one person. All qualified employer 
plans of an eligible employer shall be treated as 1 
qualified employer plan. 
‘‘(3) DISALLOWANCE OF DEDUCTION.—No de-
duction shall be allowed for that portion of the con-
tribution for the taxable year which is equal to the 
credit determined under subsection (a). 
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‘‘(4) ELECTION NOT TO CLAIM CREDIT.—This 
section shall not apply to a taxpayer for any taxable 
year if such taxpayer elects to have this section not 
apply for such taxable year. Any such taxable year 
shall not be taken into account under subsection 
(b).’’. 
(2) CONFORMING AMENDMENTS.— 
(A) GENERAL
BUSINESS
CREDIT.—Sub-
section (b) of section 38 of such Code is amend-
ed by striking ‘‘plus’’ at the end of paragraph 
(35), by striking the period at the end of para-
graph (36) and inserting ‘‘, plus’’, and by add-
ing at the end the following: 
‘‘(37) the secure deferral arrangement credit 
determined under section 45S.’’. 
(B) CREDIT CROSS-REFERENCES.— 
(i) Subsection (k) of section 401 of 
such Code, as amended by subsection (a), 
is amended at the end thereof to add the 
following new paragraph: 
‘‘(15) 
SECURE
DEFERRAL
ARRANGEMENT 
CREDIT.—For a general business credit with respect 
to secure deferral arrangements, see section 45S.’’. 
(ii) Subsection (m) of section 401 of 
such Code, as amended by subsection (b), 
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is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(15) 
SECURE
DEFERRAL
ARRANGEMENT 
CREDIT.—For a general business credit with respect 
to secure deferral arrangements, see section 45S.’’. 
(d) FACILITATING
QUALIFIED
AUTOMATIC
CON-
TRIBUTION ARRANGEMENTS AND SECURE DEFERRAL AR-
RAIGNMENTS.—By no later than the date that is twelve 
months after the date of enactment of this Act, the Sec-
retary of the Treasury shall prescribe rules that facilitate 
the administration of qualified automatic contribution ar-
rangements (as defined in section 401(k)(13) of the Inter-
nal Revenue Code of 1986) and secure deferral arrange-
ments (as defined in section 401(k)(14) of such Code). 
Such rules shall— 
(1) Clarify, simplify, and provide safe harbors 
with respect to the application of the notice require-
ments described in section 401(k)(13)(E) of such 
Code, especially in cases where— 
(A) employees become eligible under such 
arrangements upon becoming employed or 
shortly thereafter, or 
(B) the employer has employees subject to 
different payroll and administrative systems. 
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(2) Clarify, simplify and provide safe harbors 
with respect to the timing of the increases in the 
qualified percentage described in subclauses (II), 
(III), and (IV) of section 401(k)(13)(C)(iii) of such 
Code and in clauses (ii) and (iii) of section 
401(k)(14)(C) of such Code, especially in cases 
where the employer has employees subject to dif-
ferent payroll and administrative systems. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
subsections (a) and (b) shall apply to plan years be-
ginning after December 31, 2013. 
(2) TAX CREDIT.—The amendments made by 
subsection (c) shall apply to taxable years beginning 
after December 31, 2013. 
SEC. 103. QUALIFIED CASH OR DEFERRED ARRANGEMENTS 
MUST 
ALLOW 
LONG-TERM 
EMPLOYEES 
WORKING MORE THAN 500 BUT LESS THAN 
1,000 HOURS PER YEAR TO PARTICIPATE. 
(a) PARTICIPATION REQUIREMENT.— 
(1) IN GENERAL.—Subparagraph (D) of section 
401(k)(2) (defining qualified cash or deferred ar-
rangement) is amended to read as follows: 
‘‘(D) which does not require, as a condi-
tion of participation in the arrangement, that 
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an employee complete a period of service with 
the employer (or employers) maintaining the 
plan extending beyond the close of the earlier 
of— 
‘‘(i) the period permitted under sec-
tion 410(a)(1) (determined without regard 
to subparagraph (B)(i) thereof), or 
‘‘(ii) subject to the provisions of para-
graph (14), the first period of 3 consecu-
tive 12-month periods during each of which 
the employee has at least 500 hours of 
service.’’. 
(2) SPECIAL RULES.—Section 401(k) (relating 
to cash or deferred arrangements) (as amended by 
section 102) is amended by adding at the end the 
following new paragraph: 
‘‘(16) SPECIAL RULES FOR PARTICIPATION RE-
QUIREMENT
FOR
LONG-TERM, PART-TIME
WORK-
ERS.—For purposes of paragraph (2)(D)(ii)— 
‘‘(A) AGE REQUIREMENT MUST BE MET.— 
Paragraph (2)(D)(ii) shall not apply to an em-
ployee unless the employee has met the require-
ment of section 410(a)(1)(A)(i) by the close of 
the last of the 12-month periods described in 
such paragraph. 
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‘‘(B) 
NONDISCRIMINATION
AND
TOP- 
HEAVY RULES NOT TO APPLY.— 
‘‘(i) NONDISCRIMINATION RULES.—In 
the case of employees who are eligible to 
participate in the arrangement solely by 
reason of paragraph (2)(D)(ii)— 
‘‘(I) notwithstanding subsection 
(a)(4), an employer shall not be re-
quired to make nonelective or match-
ing contributions on behalf of such 
employees even if such contributions 
are made on behalf of other employees 
eligible to participate in the arrange-
ment, and 
‘‘(II) an employer may elect to 
exclude such employees from the ap-
plication of subsection (a)(4), para-
graph (3), subsection (m)(2), and sec-
tion 410(b). 
‘‘(ii) TOP-HEAVY
RULES.—An em-
ployer may elect to exclude all employees 
who are eligible to participate in a plan 
maintained by the employer solely by rea-
son of paragraph (2)(D)(ii) from the appli-
cation of the vesting and benefit require-
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