cause and not to willful neglect, there shall be paid, on notice and demand of the Secretary and in the same manner as tax, by the person failing to provide such notice, an amount equal to $100 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000. . (f) Effective dates (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to stock attributable to options exercised, or restricted stock units settled, after December 31, 2017. (2) Requirement to provide notice The amendments made by subsection (e) shall apply to failures after December 31, 2017. (g) Transition rule Until such time as the Secretary (or the Secretary’s delegate) issues regulations or other guidance for purposes of implementing the requirements of paragraph (2)(C)(i)(II) of section 83(i) of the Internal Revenue Code of 1986 (as added by this section), or the requirements of paragraph (6) of such section, a corporation shall be treated as being in compliance with such requirements (respectively) if such corporation complies with a reasonable good faith interpretation of such requirements. 13604. Increase in excise tax rate for stock compensation of insiders in expatriated corporations (a) In general Section 4985(a)(1) is amended by striking section 1(h)(1)(C) and inserting section 1(h)(1)(D) . (b) Effective date The amendment made by this section shall apply to corporations first becoming expatriated corporations (as defined in section 4985 of the Internal Revenue Code of 1986) after the date of enactment of this Act. B Retirement plans 13611. Conformity of contribution limits for employer-sponsored retirement plans (a) 403(b) plans (1) Elimination of special catch-up rule Subsection (g) of section 402 is amended by striking paragraph (7) and by redesignating paragraph (8) as paragraph (7). (2) Elimination of post termination non-elective contributions Subsection (b) of section 403 is amended— (A) in paragraph (3), by