; and (2) in the case of an inadvertent overpayment, except as otherwise provided by such Secretary based on the size of the overpayment, a contribution of such overpayment that would qualify as a rollover under section 402(c), 403(a)(4), 403(b)(8), or 457(e)(16) of the Internal Revenue Code of 1986 but for the fact that it is an overpayment, shall be treated as a rollover contribution for all purposes under such Code. (b) Overpayments under ERISA Not later than December 31, 2018, the Secretary of Labor shall prescribe rules under which no fiduciary of a plan shall have a duty under part 4 of title I of the Employee Retirement Income Security Act of 1974 to seek recoupment from a participant or beneficiary of an inadvertent overpayment (as defined in the Employee Plans Compliance Resolution System issued by the Secretary of the Treasury, as described in Revenue Procedure 2016–51 or any successor guidance), provided that such overpayment is paid back by the plan sponsor or other person. (c) Overpayments by PBGC Effective for overpayments made to a participant or beneficiary after December 31, 2018, the Pension Benefit Guaranty Corporations shall not recoup any such overpayment by reducing any future payments with respect to the same participant or beneficiary by more than 10 percent. 311. Rules relating to election of safe harbor 401(k) status (a) Limitation of annual safe harbor notice to matching contribution plans (1) In general Subparagraph (A) of section 401(k)(12) of the Internal Revenue Code of 1986 is amended by striking if such arrangement and all that follows and inserting if such arrangement— (i) meets the contribution requirements of subparagraph (B) and the notice requirements of subparagraph (D), or (ii) meets the contribution requirements of subparagraph (C). . (2) Automatic contribution arrangements Subparagraph (B) of section 401(k)(13) of such Code is amended by striking means and all that follows and inserting means a cash or deferred arrangement— (A) which is described in subparagraph (D)(i)(I)