; (II) by striking the period at the end and inserting ; or ; and (III) by adding at the end the following new clause: (ii) satisfies the requirements of section 6057(a) of the Internal Revenue Code of 1986. ; and (ii) by adding at the end the following flush language: Any temporary, proposed, or final regulation or other guidance of general applicability under this subsection shall be issued jointly by the Internal Revenue Service, Department of the Treasury, the Employee Benefits Security Administration, Department of Labor, and the Pension Benefit Guaranty Corporation. . (e) Requirement of electronic filing (1) In general Paragraph (2) of section 6011(e) of the Internal Revenue Code of 1986 is amended— (A) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses 2 ems to the right; (B) by striking the requirements of such regulations and all that follows through the Secretary shall require and inserting “the requirements of such regulations. (B) Certain partnerships Notwithstanding subparagraph (A), the Secretary shall require ; (C) by striking regulations .—In prescribing and inserting “ regulations .— (A) In general In prescribing