,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gcfb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #d1 #bjbf,mr4
 ,gro?man 7= himself1 ,mr4 ,norcross1   
,mr4 ,hamadeh ( ,arizona1 ,mr4 ,wilson (
 ,s\? ,c>ol9a1 ,mr4 ,f9e1 ,mr4 ,moylan1 
,mr4 ,messm]1 ,mr4 ,rulli1 & ,mr4 ,all57
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,education &         
,work=ce1 & 9 addition to ! ,committee  
on ,ways & ,means1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d !          
,employm5t ,retirem5t ,income ,security 
,act ( #aigd to simplify ! fil+ ( ,=m   
#eejj = employee b5efit plan            
adm9i/rators4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,=m #eejj ,fil+        
,simplification ,act4  #b4 ,=m #eejj    
fil+ simplification  7a7 ,,erisa fil+   
7#a7 ,fil+ ) ,secret>y & furni%+        
in=mation to p>ticipants & c]ta9        
employ]s ,section #ajd7;a77#a7 ( !      

,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4             
#ajbd7;a77#a77 is am5d$ by /rik+ )9 #baj
 days aft] ! close ( su* ye> 7or )9 su* 
"t z may be requir$ by regulations      
promulgat$ by ! ,secret>y 9 ord] to     
r$uce duplicative fil+7 & ins]t+ n lat] 
?an ! date t is #ae days aft] ! end ( ! 
#i? cal5d> mon? t beg9s aft] ! close (  
su* ye> 7or1 if ! ,secret>y det]m9es t !
 employee b5efit plan1 or any sponsor1  
adm9i/rator1 p>ticipant1 b5efici>y1 or  
o!r p]son ) respect to su* plan1 has be5
 affect$ by a disa/]1 fire1 or action z 
describ$ 9 section #gejh;,a7b7 ( !      
,int]nal ,rev5ue ,code ( #aihf1 a lat]  
"t det]m9$ appropriate by ! ,secret>y74 
7#b7 ,annual report ( plan adm9i/rators 
,section #djfe ( ! ,employee ,retirem5t 
,income ,security ,act ( #aigd 7#bi     
,u4,s4,c4 #acfe7 is am5d$1 9 ! matt]    
foll[+ p>agraph 7#c71 by /rik+ )9 #f    
mon?s aft] ! close ( ! plan ye> & ins]t+
 n lat] ?an ! date t is #ae days aft] ! 
end ( ! #i? cal5d> mon? t beg9s aft] !  

close ( ! plan ye>4  7b7 ,treasury ,!   
,secret>y ( ! ,treasury %all con=m      
,treasury ,regulations & o!r guidance to
 ! am5dm5ts made by subsection 7a74  7c7
 ,mod]nization ( fil+ /atem5ts  7#a7 ,9 
g5]al ,! ,secret>y ( ! ,treasury1 !     
,secret>y ( ,labor1 & ! ,director ( !   
,p5sion ,b5efit ,gu>anty ,corporation1 z
 appropriate1 %all modify ! returns     
requir$ "u section #fjeh ( ! ,int]nal   
,rev5ue ,code ( #aihf & ! reports       
requir$ "u sections #ajd & #djfe ( !    
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4 #ajbd1      
#acfe7 to p]mit su* return or report1 & 
any additional in=mation requir$ to be  
submitt$ ) su* return or report1 to be  
sign$ ?r\gh electronic means4  7#b7     
,good-fai? reliance ,a plan %all be     
treat$ z satisfy+ ! requirem5ts ( ?is   
section if x complies 9 good fai? ) !   
provisions ( ?is section until ! date on
 :i* ! ,secret>y ( ! ,treasury1 !       
,secret>y ( ,labor1 & ! ,director ( !   
,p5sion ,b5efit ,gu>anty ,corporation   

implem5t ! modifications requir$ "u     
p>agraph 7#a7 ( ?is subsection4  7d7    
,regulatory au?ority ,! ,secret>y (     
,labor %all issue su* regulations z are 
necess>y to c>ry out ! am5dm5ts made by 
?is ,act4  7e7 ,effective date ,!       
am5dm5ts made by ?is ,act %all apply to 
plan ye>s end+ on or aft] ! date ( !    
enactm5t ( ?is ,act4