; table of contents. Title I—Expanding Coverage and Increasing Retirement Savings Sec. 101. Modification of automatic enrollment safe harbor. Sec. 102. Secure deferral arrangements. Sec. 103. Facilitating automatic enrollment. Sec. 104. Credit for employers with respect to modified safe harbor requirements. Sec. 105. Qualified cash or deferred arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate. Sec. 106. Separate application of top heavy rules to defined contribution plans covering part-time employees. Sec. 107. Opportunity to claim the saver’s credit on form 1040EZ. Sec. 108. Additional time to adopt a qualified plan. Sec. 109. Repeal of maximum age for traditional IRA contributions. Sec. 110. 60-day rollover to inherited individual retirement plan of nonspouse beneficiary. Sec. 111. Increase in age for required beginning date for mandatory distributions. Sec. 112. Increase in credit limitation for small employer pension plan startup costs. Sec. 113. Safe harbor for corrections of employee elective deferral failures. Sec. 114. Economically targeted investments. Sec. 115. Small immediate financial incentives for contributing to a plan. Title II—Preservation of Income Sec. 201. Availability of distribution options. Sec. 202. Portability of lifetime income and managed account options. Sec. 203. Qualifying longevity annuity contracts. Sec. 204. Remove required minimum distribution barriers for life annuities. Title III—Simplification and Clarification of Qualified Retirement Plan Rules Sec. 301. Exception from required distributions where aggregate retirement savings do not exceed $250,000. Sec. 302. Expansion of employee plans compliance resolution system. Sec. 303. Review and report to 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.