AMENDMENTS RELATING TO SETTING EVERY COMMUNITY UP FOR RETIREMENT ENHANCEMENT ACT OF 2019.

SEC. 401. AMENDMENTS RELATING TO SETTING EVERY COMMUNITY UP FOR RETIREMENT ENHANCEMENT ACT OF 2019.(a) Technical Amendments.—(1) Amendments relating to section 103.—Section 401(m)(12) is amended by striking “and” at the end of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) (as so amended) the following new subparagraph:136 STAT. 5388 “(B) meets the notice requirements of subsection (k)(13)(E), and” . (2) Amendments relating to section 112.—(A) Section 401(k)(15)(B)(i)(II) is amended by striking “subsection (m)(2)” and inserting “paragraphs (2), (11), and (12) of subsection (m)”. (B) Section 401(k)(15)(B)(iii) is amended by striking “under the arrangement” and inserting “under the plan”. (C) Section 401(k)(15)(B)(iv) is amended by striking “section 410(a)(1)(A)(ii)” and inserting “paragraph (2)(D)”. (3) Amendment relating to section 116.—Section 4973(b) is amended by adding at the end of the flush matter the following: “Such term shall not include any designated nondeductible contribution (as defined in subparagraph (C) of section 408(o)(2)) which does not exceed the nondeductible limit under subparagraph (B) thereof by reason of an election under section 408(o)(5).”. (b) Clerical Amendments.—(1) Section 72(t)(2)(H)(vi)(IV) is amended by striking “403(b)(7)(A)(ii)” and inserting “ 403(b)(7)(A)(i)”. (2) Section 401(k)(12)(G) is amended by striking “the requirements under subparagraph (A)(i)” and inserting “the contribution requirements under subparagraph (B) or (C)”. (3) Section 401(k)(13)(D)(iv) is amended by striking “and (F)” and inserting “and (G)”. (4) Section 408(o)(5)(A) is amended by striking “subsection (b)” and inserting “section 219(b)”. (5) Section 408A(c)(2)(A) is amended by striking “(d)(1) or”. (c) Effective Date.—The amendments made by this section shall take effect as if included in the section of the Setting Every Community Up for Retirement Enhancement Act of 2019 to which the amendment relates.