,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ced  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #f1 #bjai,mr4 
,w>n] 7= himself & ,ms4 ,coll9s7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,heal?1 ,education1 ,labor1 & ,p5sions  
,a ,,bill  ,to avoid duplicative annual 
report+ "u ! ,int]nal ,rev5ue ,code (   
#aihf & ! ,employee ,retirem5t ,income  
,security ,act ( #aigd1 & = o!r         
purposes4  #a4 ,comb9$ annual report =  
gr\p ( plans  7a7 ,9 g5]al ,! ,secret>y 
( ! ,treasury & ! ,secret>y ( ,labor    
%all1 9 coop]ation1 modify ! returns    
requir$ "u section #fjeh ( ! ,int]nal   
,rev5ue ,code ( #aihf & ! reports       
requir$ by section #ajd ( ! ,employee   
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4 #ajbd7 s t all     
memb]s ( a gr\p ( plans describ$ 9      
subsection 7c7 may file a s+le aggregat$
 annual return or report satisfy+ !     
requirem5ts ( bo? su* sections4  7b7    
,adm9i/rative requirem5ts ,9 develop+ ! 

consolidat$ return or report "u         
subsection 7a71 ! ,secret>y ( !         
,treasury & ! ,secret>y ( ,labor may    
require su* return or report to include 
any in=mation reg>d+ ea* plan 9 ! gr\p z
 su* ,secret>ies det]m9e is necess>y or 
appropriate = ! en=cem5t & adm9i/ration 
( ! ,int]nal ,rev5ue ,code ( #aihf & !  
,employee ,retirem5t ,income ,security  
,act ( #aigd4  7c7 ,plans describ$ ,a   
gr\p ( plans is describ$ 9 ?is          
subsection if all plans 9 ! gr\p-- 7#a7 
are individual acc\nt plans or def9$    
contribution plans 7z def9$ 9 section   
#c7cd7 ( ! ,employee ,retirem5t ,income 
,security ,act ( #aigd 7#bi ,u4,s4,c4   
#ajjb7cd77 or 9 section #dad7;i7 ( !    
,int]nal ,rev5ue ,code ( #aihf72  7#b7  
h-- 7,a7 ! same tru/ee 7z describ$ 9    
section #djc7;a7 ( su* ,act 7#bi        
,u4,s4,c4 #aajc7;a7772  7,b7 ! same "o  
or m nam$ fiduci>ies 7z describ$ 9      
section #djb7;a7 ( su* ,act 7#bi        
,u4,s4,c4 #aajb7;a7772  7,c7 ! same     
adm9i/rator 7z def9$ 9 section          

#c7af77;,a7 ( su* ,act 7#bi ,u4,s4,c4   
#ajjb7af77;,a777 & plan adm9i/rator 7z  
def9$ 9 section #dad7;g7 ( ! ,int]nal   
,rev5ue ,code ( #aihf72 &  7,d7 plan    
ye>s beg9n+ on ! same date2 &  7#c7     
provide ! same inve/m5ts or inve/m5t    
options to p>ticipants & b5efici>ies4   
,a plan n subject to title ,i ( !       
,employee ,retirem5t ,income ,security  
,act ( #aigd %all be treat$ z meet+ !   
requirem5ts ( p>agraph 7#b7 z "p ( a    
gr\p ( plans if ! same p]son t p]=ms ea*
 ( ! functions describ$ 9 su* p>agraph1 
z applicable1 = all o!r plans 9 su* gr\p
 p]=ms ea* ( su* functions = su* plan4  
7d7 ,cl>ification relat+ to electronic  
fil+ ( returns = def]r$ comp5sation     
plans  7#a7 ,9 g5]al ,section #fjaa7;e7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#e7 ,application ( num]ical 
limitation to returns relat+ to def]r$  
comp5sation plans ,= purposes ( apply+ !
 num]ical limitation "u p>agraph        
7#b77;,a7 to any return requir$ "u      

section #fjeh1 in=mation reg>d+ ea* plan
 = :i* in=mation is provid$ on su*      
return %all be treat$ z a sep>ate       
return4  4  7#b7 ,effective date ,!     
am5dm5t made by p>agraph 7#a7 %all apply
 to returns requir$ to be fil$ ) respect
 to plan ye>s beg9n+ aft] ,decemb] #ca1 
#bjai4  7e7 ,effective date ,!          
modification requir$ by subsection 7a7  
%all be implem5t$ n lat] ?an ,janu>y #a1
 #bjbc1 & %all apply to returns &       
reports = plan ye>s beg9n+ aft] ,decemb]
 #ca1 #bjbb4