; (B) to allow such Director to assist such an individual in locating any plan of the individual; and (C) to allow such Director to make any necessary changes to contact information on record for the plan administrator based on any changes to the plan due to merger or consolidation of the plan with any other plan, division of the plan into two or more plans, bankruptcy, termination, change in name of the plan, change in name or address of the plan administrator, or other causes. The Retirement Savings Lost and Found established under this paragraph shall contain the information obtained by the Commissioner of Social Security regarding deferred vested benefits under section 6057 of the Internal Revenue Code of 1986 (including information so obtained before the date of the enactment of this Act). Such information shall be retained in the Retirement Savings Lost and Found in perpetuity. (2) Plans described A plan described in this paragraph is a plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 apply. (b) Administration The Retirement Savings Lost and Found established under subsection (a) shall provide individuals described in subsection (a)(1) only with the ability to view contact information for the plan administrator of any plan with respect to which the individual is a participant or beneficiary, sufficient to allow the individual to locate the individual's plan. (c) Current information (1) In general Paragraph (2) of section 6057(a) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (C)— (i) by striking during such plan year in clause (i) and inserting during the plan year immediately preceding such plan year ; (ii) by adding and at the end of clause (i); and (iii) by striking clause (iii); (B) by redesignating subparagraph (E) as subparagraph (G); (C) by striking and at the end of subparagraph (D)