; and (vi) by inserting after paragraph (1)(B)(ii), as redesignated by the preceding clauses, the following new paragraph: (2) Mandatory distributions In the case of an account, contract, or annuity to which a transfer under section 401(a)(31)(B) is made (including a transfer from the individual retirement plan to which the original transfer under such section was made to another individual retirement plan), the report required by this subsection for the year of the transfer shall— (A) identify such transfer as a mandatory distribution required by such section, (B) include the name, address, and taxpayer identifying number of the trustee or issuer of the individual retirement plan to which the amount is transferred, and (C) be filed with the Director of the Retirement Savings Lost and Found established under section 2(a) of the Retirement Savings Lost and Found Act of 2018 as well as with the Secretary. . (3) Notification of participants upon separation Subsection (e) of section 6057 of such Code is amended by inserting , and a notice of the availability of the Retirement Savings Lost and Found established under section 2(a) of the Retirement Savings Lost and Found Act of 2018 before the period at the end of the second sentence. (4) Effective date The amendments made by this subsection shall apply to distributions made in, and returns and reports relating to, years beginning after the second December 31 occurring after the date of the enactment of this Act. (d) Coordination with distribution requirements, fiduciary duties, etc (1) Amendment of Internal Revenue Code of 1986 Paragraph (9) of section 401(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Coordination with Retirement Savings Lost and Found (i) In general With respect to any lost or missing participant of a plan, the plan shall not be treated as failing to satisfy the requirements of this paragraph or any other requirement of this title which cannot be satisfied due to the plan's inability to