,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dfdd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bc1 #bjbe,ms4  
,davids ( ,kansas 7= h]self & ,mr4      
,fitzpatrick7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ employ]s  
to contribute to ,,able acc\nts 9 lieu (
 retirem5t plan contributions4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,,able ,employm5t ,flexibility ,act4    
#b4 ,protect+ work+ ,,able individuals f
 los+ b5efits because ( retirem5t plan  
rules  7a7 ,9 g5]al ,section #dad ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7dd7 ,,able acc\nt         
contributions  7#a7 ,9 g5]al ,an        
applicable employ] plan 7z def9$ 9      
subsection 7v77#f77;,a77 :i* is a def9$ 
contribution plan %all n be treat$ z    
fail+ to meet any requirem5t ( ?is title
 solely because ! plan provides t an    
eligible ,,able individual may elect = a

 plan ye> t employ] contributions :i*   
w\ld o!rwise be made "u ! t]ms ( ! plan 
= su* plan ye> %all 79 lieu (           
contribution to ! plan7 be contribut$ by
 ! employ] to a qualifi$ ,,able program 
describ$ 9 section #ebi;,a on behalf (  
su* eligible ,,able individual4  7#b7   
,treatm5t ( contributions  7,a7 ,no     
d$uction = am\nts contribut$ to ,,able  
acc\nt ,except z provid$ 9 subp>agraph  
7,b71 a contribution to a qualifi$      
,,able program pursuant to an election  
"u p>agraph 7#a7 %all n be treat$ z a   
contribution to an applicable employ]   
plan4  7,b7 ,application (              
nondiscrim9ation rules ,"u rules        
prescrib$ by ! ,secret>y1 = purposes (  
apply+ sections #dja7;a77#d71           
#dja7k77#c71 #dja7k77#ab71 #dja7k77#ac71
 #dja7m77#b71 #djc7;b77#ab71            
#djh7k77#c71 #djh7p77#b77;iii71         
#djh7p77#b77;,b71 #daj1 & #daf1         
contributions made to a qualifi$ ,,able 
program pursuant to an election "u      
p>agraph 7#a7 %all be treat$ z if su*   

contributions 7 made to ! plan4  7#c7   
,univ]sal availability ,p>agraph 7#a7   
%all n apply unless ! plan provides t ! 
election describ$ !re9 is available to  
all eligible ,,able individuals :o are  
eligible to p>ticipate 9 ! plan4  7#d7  
,ca% or def]r$ arrangem5t ,a plan %all n
 fail to be treat$ z includ+ a qualifi$ 
ca% or def]r$ arrangem5t describ$ 9     
section #dja7k77#a7 solely because su*  
plan provides = ! election describ$ 9   
p>agraph 7#a74  7#e7 ,eligible ,,able   
individual ,= purposes ( ?is subsection1
 ! t]m eligible ,,able individual means 
an employee :o1 z ( ! fir/ day ( a plan 
ye>1 is an eligible individual )9 !     
mean+ ( section #ebi;,a7e77#a7 = !      
taxable ye> conta9+ su* fir/ day ( !    
plan ye>4  7#f7 ,treatm5t ( p]missive   
)drawals ,an eligible ,,able individual 
may direct am\nts eligible = )drawal f  
an eligible contribution arrangem5t     
pursuant to section #dad7w7 to be       
contribut$ to a qualifi$ ,,able program 
describ$ 9 section #ebi;,a on behalf (  

su* eligible ,,able individual4  4  7b7 
,treatm5t z b5efici>y contribution      
,section #ebi;,a7b77#g7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subp>agraph 7,b7 z           
subp>agraph 7,c7 & by ins]t+ aft]       
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 ,employ]             
contributions ,contributions made to a  
qualifi$ ,,able program by an employ] on
 behalf ( a designat$ b5efici>y describ$
 9 ?is p>agraph pursuant to p>agraph    
7#a7 or 7#f7 ( section #dad7;dd7 %all be
 treat$ z made by ! designat$ b5efici>y4
  4  7c7 ,cl>ification ( availability ( 
employ] contributions ,section          
#ebi;,a7e7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#g7 ,employ]           
contributions ,an employ] ( an eligible 
individual may contribute to any        
qualifi$ ,,able program = :i* ! eligible
 individual is ! designat$ b5efici>y1   
includ+ ?r\gh a contribution mat*+ a    
contribution made by su* eligible       

individual to ! qualifi$ ,,able program4
  4  7d7 ,d$uction = contributions      
remitt$ by employ] to a qualifi$ ,,able 
program ,n lat] ?an #a ye> aft] ! date (
 ! enactm5t ( ?is ,act1 ! ,secret>y ( ! 
,treasury %all--  7#a7 am5d !           
regulations "u section #afb ( ! ,int]nal
 ,rev5ue ,code ( #aihf to confirm t     
contributions made by an employ] to a   
qualifi$ ,,able program describ$ 9      
section #ebi;,a ( su* ,code on behalf ( 
an eligible ,,able individual describ$ 9
 section #dad7;dd77#e7 ( su* ,code :o is
 an employee ( su* employ] %all be      
consid]$ a reasonable all[ance = sal>ies
 or o!r comp5sation = p]sonal s]vice if 
su* contribution = a ye>1 tak+ into     
acc\nt all o!r contributions to su*     
qualifi$ ,,able program1 does n exce$ ! 
maximum contribution describ$ 9 section 
#ebi;,a7b77#b77;,b7 ( su* ,code )       
respect to su* individual2 &  7#b7      
update ! publications issu$ = employ]s  
to enc\rage employ]s (f]+ a retirem5t   
plan ) automatic enrollm5t to notify    

employees :o elect n to contribute to ! 
plan & :o may be eligible to contribute 
to a qualifi$ ,,able program to notify  
su* employees ( ! possibility ( a       
contribution "u section                 
#ebi;,a7b77#b77;,b77ii7 ( su* ,code4    
7e7 ,effective date  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all apply 
to plan & taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4  7#b7     
,cl>ifications ,! am5dm5t made by       
subsection 7c7 & ! am5dm5ts made        
pursuant to subsection 7d77#a7 %all     
apply to plan & taxable ye>s beg9n+     
be=e1 on1 or aft] ! date ( ! enactm5t ( 
?is ,act4  7f7 ,model am5dm5t au?ority  
,! ,secret>y ( ! ,treasury 7or su*      
,secret>y's delegate7 %all promulgate   
model am5dm5ts :i* plans may adopt to   
implem5t contributions to qualifi$      
,,able programs pursuant to ! am5dm5ts  
made by ?is section4  7g7 ,contributions
 disreg>d$ = purposes ( c]ta9           
means-,te/$ ,f$]al programs  7#a7 ,9    

g5]al ,not)/&+ any o!r provision (      
,f$]al law t requires consid]ation ( "o 
or m f9ancial circum/ances 7includ+     
income7 ( an individual1 = ! purpose (  
det]m9+ eligibility to receive1 or !    
am\nt (1 any assi/ance or b5efit        
au?oriz$ by su* provision to be provid$ 
to or = ! b5efit ( su* individual1 a    
contribution to a qualifi$ ,,able       
program pursuant to p>agraph 7#a7 or    
7#f7 ( section #dad7;dd7 ( ! ,int]nal   
,rev5ue ,code ( #aihf %all be disreg>d$ 
7includ+ disreg>d$ z income7 = su*      
purpose ) respect to any p]iod dur+ :i* 
su* individual ma9ta9s1 makes           
contributions to1 or receives           
di/ributions f su* ,,able program4  7#b7
  ,cross ref]5ce  ,= additional rules   
relat+ to ! treatm5t ( qualifi$ ,,able  
programs = purposes ( c]ta9 means-te/$  
,f$]al programs1 see section #ajc ( !   
,/eph5 ,beck1 ,jr41 ,,able ,act ( #bjad 
7division ,b ( ,public ,law #aac-bie74