that clearly demonstrates a lack of commitment to compliance. (B) Prospective application Any guidance issued by the Secretary under this paragraph shall not apply to any action or failure occurring before the issuance of such guidance. (5) Model plan The Secretary shall, in consultation with the Secretary of Labor when appropriate, publish model plan language which meets the requirements of this subsection and of paragraphs (43) and (44) of section 3 of the Employee Retirement Income Security Act of 1974 and which may be adopted in order for a plan to be treated as a plan described in paragraph (1)(B). . (2) Conforming amendment Paragraph (3) of section 413(b) of such Code is amended by striking section 401(a) and inserting sections 401(a) and 408(c) . (3) Technical amendment Subsection (c) of section 408 of such Code is amended by inserting after paragraph (2) the following new paragraph: (3) There is a separate accounting for any interest of an employee or member (or spouse of an employee or member) in a Roth IRA. . (b) No common interest required for pooled employer plans Section 3(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(2) ) is amended by adding at the end the following: (C) A pooled employer plan shall be treated as— (i) a single employee pension benefit plan or single pension plan