,,ii  #aag? ,,congress  #b;d ,session   
,s4 #cgab  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bh1 #bjbb,mr4
 ,ka9e introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,heal?1 ,education1 ,labor1 & ,p5sions  
,a ,,bill  ,to am5d ! ,int]nal ,rev5ue  
,code ( #aihf & ! ,employee ,retirem5t  
,income ,security ,act ( #aigd to       
provide = p]iodic automatic re5rollm5t  
"u qualifi$ automatic contribution      
arrangem5ts1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,auto ,re5roll ,act ( #bjbb4  #b4       
,automatic re5rollm5t "u qualifi$       
automatic contribution arrangem5ts &    
eligible automatic contribution         
arrangem5ts  7a7 ,qualifi$ automatic    
contribution arrangem5ts  7#a7 ,9 g5]al 
,section #dja7k77#ac77;,c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new clause3  7v7      
,p]iodic automatic def]ral requir$ =    
po/-#bjbd arrangem5ts ,9 ! case ( a     
qualifi$ automatic contribution         

arrangem5t :i* takes effect aft]        
,decemb] #ca1 #bjbd1 ! requirem5ts ( ?is
 subp>agraph %all be treat$ z met only  
if1 "u ! arrangem5t1 at lea/ e #c plan  
ye>s ea* employee-- 7,i7 :o is eligible 
to p>ticipate 9 ! arrangem5t1 &  7,,ii7 
:o1 at ! "t ( ! det]m9ation1 has 9      
effect an affirmative election pursuant 
to clause 7ii7 n to h contributions     
describ$ 9 clause 7i7 made1  is treat$ z
 hav+ made ! election describ$ 9 clause 
7i7 unless ! employee makes a new       
affirmative election "u clause 7ii74    
,su* det]m9ation may be made at "o "t = 
all employees describ$ 9 ! prec$+ s5t5ce
 = a plan ye>1 reg>dless ( individual   
employee dates ( enrollm5t4  4  7#b7    
,con=m+ am5dm5ts ,clause 7iv7 ( section 
#dja7k77#ac77;,c7 ( su* ,code is am5d$--
 7,a7 9 ! head+1 by ins]t+ = pre-#bjbe  
arrangem5ts aft] requir$2 &  7,b7 by    
/rik+ ,clause 7i7 & ins]t+ ,9 ! case ( a
 qualifi$ automatic contribution        
arrangem5t 9 effect be=e ,janu>y #a1    
#bjbe1 clause 7i74  7b7 ,eligible       

automatic contribution arrangem5ts      
,section #dad7w77#c7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 r$esignat+ subp>agraphs 7,a7 ?r\gh 7,c7
 z clauses 7i7 ?r\gh 7iii71             
respectively1 & mov+ ! m>g9s ( su*      
clauses #b ems to ! "r2  7#b7 by /rik+  
arrangem5t4--,= purposes ( & ins]t+ !   
foll[+3 8arrangem5t4--  7,a7 ,9 g5]al ,=
 purposes (  2 &  7#c7 by add+ at ! end 
! foll[+ new subp>agraph3  7,b7 ,p]iodic
 automatic def]ral requir$ ,9 ! case (  
an eligible automatic contribution      
arrangem5t tak+ effect aft] ,decemb]    
#ca1 #bjbd1 ! requirem5ts ( ?is         
subsection %all be treat$ z met only if1
 "u ! arrangem5t1 at lea/ e #c plan ye>s
 ea* employee-- 7i7 :o is eligible to   
p>ticipate 9 ! arrangem5t1 &  7ii7 :o1  
at ! "t ( ! det]m9ation1 has 9 effect an
 affirmative election pursuant to       
subp>agraph 7,a77ii7 n to h             
contributions describ$ 9 su* subp>agraph
 made1  is treat$ z hav+ made ! election
 at ! uni=m p]c5tage level describ$ 9   

subp>agraph 7,a77ii7 unless ! employee  
makes a new election "u su* subp>agraph4
 ,su* det]m9ation may be made at "o "t =
 all employees describ$ 9 ! prec$+      
s5t5ce = a plan ye>1 reg>dless (        
individual employee dates ( enrollm5t4  
4  7c7 ,con=m+ am5dm5t ,section         
#ead7;e77#b7 ( ! ,employee ,retirem5t   
,income ,security ,act ( #aigd 7#bi     
,u4,s4,c4 #aadd7;e77#b77 is am5d$-- 7#a7
 by r$esignat+ subp>agraphs 7,a7 ?r\gh  
7,c7 z clauses 7i7 ?r\gh 7iii71         
respectively1 & mov+ ! m>g9s ( su*      
clauses #b ems to ! "r2  7#b7 by /rik+  
7#b7 ,= purposes ( & ins]t+ 7#b77;,a7 ,=
 purposes (2 &  7#c7 by add+ at ! end ! 
foll[+3  7,b7 ,9 ! case ( an eligible   
automatic contribution arrangem5t tak+  
effect aft] ,decemb] #ca1 #bjbd1 !      
requirem5ts ( subp>agraph 7,a77ii7 %all 
be treat$ z met only if1 "u !           
arrangem5t1 at lea/ e #c plan ye>s ea*  
employee-- 7i7 :o is eligible to        
p>ticipate 9 ! arrangem5t2 &  7ii7 :o1  
at ! "t ( ! det]m9ation1 has 9 effect an

 affirmative election pursuant to       
subp>agraph 7,a77ii7 n to h             
contributions describ$ 9 su* subp>agraph
 made1  is treat$ z hav+ made ! election
 at ! uni=m p]c5tage ( comp5sation      
describ$ 9 subp>agraph 7,a77ii7 unless !
 employee makes a new election "u su*   
subp>agraph4 ,su* det]m9ation may be    
made at "o "t = all employees describ$ 9
 ! prec$+ s5t5ce = a plan ye>1 reg>dless
 ( individual employee dates (          
enrollm5t4  4  7d7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to arrangem5ts tak+ effect aft] ,decemb]
 #ca1 #bjbd4