Sec. 318. Exception from required distributions where aggregate retirement savings do not exceed $100,000. Sec. 319. Hardship rules for 403(b) plans. Sec. 320. IRA preservation. Sec. 321. Elimination of additional tax on certain distributions. TITLE IV—Defined benefit plan reforms Sec. 401. Cash balance. Sec. 402. Aligning use of lookback months to determine interest rates. Sec. 403. Corrections of mortality tables. Sec. 404. Cease double-indexing the variable rate premium. TITLE V—Reforming plan rules to harmonize with IRA rules Sec. 501. Roth plan distribution rules. Sec. 502. Distributions for charitable purposes. Sec. 503. Surviving spouse election to be treated as employee. Sec. 504. Rollovers from Roth IRAs to plans. TITLE VI—Administrative provisions Sec. 601. Provisions relating to plan amendments. I Expanding coverage and increasing retirement savings 101. Secure deferral arrangements (a) In general Subsection (k) of section 401, as amended by Public Law 115–123 , is further amended by adding at the end the following new paragraph: (15) Alternative method for secure deferral arrangements to meet nondiscrimination requirements (A) In general A secure deferral arrangement shall be treated as meeting the requirements of paragraph (3)(A)(ii). (B) Secure deferral arrangement For purposes of this paragraph, the term secure deferral arrangement means any cash or deferred arrangement which meets the requirements of subparagraphs (C), (D), and (E) of paragraph (13), except as modified by this paragraph. (C) Qualified percentage For purposes of this paragraph, with respect to any employee, the term qualified percentage means, in lieu of the meaning given such term in paragraph (13)(C)(iii), any percentage determined under the arrangement if such percentage is applied uniformly and is— (i) at least 6 percent, but not greater than 10 percent, during the period ending on the last day of the first plan year which begins after the date on which the first elective contribution described in paragraph (13)(C)(i) is made