The Secretary shall modify the withholding exemption certificate under section 3402(f) so that, in the case of any qualifying employee covered under an automatic IRA arrangement, any notice and election requirements with respect to the arrangement may be met through the use of an attachment to such certificate or other modifications of the withholding exemption procedures. (7) Treatment as IRA A qualifying employee for whom an automatic IRA is established under paragraph (1) may elect, at such time and in such manner and form as the Secretary may prescribe, whether to treat the individual retirement plan as described, or not described, in section 408A. If no such election is made, the plan shall be treated as described in section 408A and shall meet the requirements of section 408A and may be a myRA established for the benefit of the employee. (8) Employer’s Option to Obtain Affirmative Elections from Employees Instead of Automatic Enrollment As an alternative to automatic enrollment, an employer may choose to comply with subsection (d)(1)(B)(ii) by notifying employees that the employer wishes to obtain from each qualifying employee an affirmative election either to contribute or not to contribute to an automatic IRA, provided that any qualifying employee who fails to make such an election is treated in the manner provided under subsection (d)(1)(B)(ii). (e) Automatic IRA contributions and retirement bond purchases treated like other contributions to individual retirement plans (1) Tax treatment unaffected The fact that a contribution to an individual retirement plan or purchase of a retirement bond is made on behalf of an employee under an automatic IRA arrangement instead of being made directly by the employee shall not affect the deductibility or other tax treatment of the contribution or of other amounts under this title. (2) Payroll savings contributions taken into account Any contribution to an individual retirement plan or purchase of a retirement bond made on behalf of an employee under an automatic IRA