the congress relating to reporting and disclosure requirements. Sec. 304. Consolidation of defined contribution plan notices. Sec. 305. Performance benchmarks for asset allocation funds. Sec. 306. Permit nonspousal beneficiaries to roll assets to plans. Sec. 307. Eliminate the first day of the month requirement. Sec. 308. Office of participant and plan sponsor advocate. Sec. 309. Simplifying 402(f) notices. Sec. 310. Guidance related to certain overpayment recoupment practices. Sec. 311. Rules relating to election of safe harbor 401(k) status. Sec. 312. Use of forfeitures to fund safe harbor contributions. Sec. 313. Treatment of custodial accounts on termination of section 403(b) plans. Title IV—Defined benefit plan reforms Sec. 401. Cash balance. Sec. 402. Aligning use of lookback months to determine interest rates. Sec. 403. Aligning employer pension contribution due date with corporate return due date. Sec. 404. Clarification of the role of the Participant and Plan Sponsor Advocate. I Expanding Coverage and Increasing Retirement Savings 101. Modification of automatic enrollment safe harbor (a) In general (1) Removal of 10-percent cap Clause (iii) of section 401(k)(13)(C) of the Internal Revenue Code of 1986 is amended by striking , does not exceed 10 percent, and is at least and inserting and is . (2) Conforming amendments (A) Subclause (I) of section 401(k)(13)(C)(iii) is amended by striking 3 percent and inserting at least 3 percent, but not greater than 10 percent, . (B) Subclause (II) of section 401(k)(13)(C)(iii) is amended by striking 4 percent and inserting at least 4 percent . (C) Subclause (III) of section 401(k)(13)(C)(iii) is amended by striking 5 percent and inserting at least 5 percent . (D) Subclause (IV) of section 401(k)(13)(C)(iii) is amended by striking 6 percent and inserting at least 6 percent . (b) Effective date The amendments made by this section shall apply to plan years beginning after the date of enactment of this Act. 102. Secure deferral arrangements (a) In general Subsection (k)