the case of any calendar year beginning after 2019, the $50,000 amount in clause (i) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost of living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. Any increase determined under this clause shall be rounded to the next lowest multiple of $5,000. (v) Plan administrator reliance on employee certification An applicable eligible retirement plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B) shall not be treated as failing to meet the requirements of this paragraph in the case of any failure to make a required minimum distribution for a calendar year if— (I) the aggregate value of an employee’s entire interest under all applicable eligible retirement plans of the employer on the last day of the preceding calendar year does not exceed the amount in effect for such year under clause (i), and (II) the employee certifies that the aggregate value of the employee’s entire interest under all applicable eligible retirement plans on the last day of the preceding calendar year did not exceed the dollar amount in effect under clause (i). (vi) Aggregation rule All employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer for purposes of clause (v). . (b) Plan administrator reporting Section 6047 of such Code is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: (g) Account balance for participants who have attained age 69 (1) In general Not later than January 31 of each year, the plan administrator (as defined in section 414(g)) of each applicable eligible retirement plan (as defined in section 401(a)(9)(H)) shall make a return to the Secretary with respect to each participant of such plan who has attained age 69 as of the end of the preceding calendar