; (2) have— (A) the same trustee (as described in section 403(a) of such Act ( 29 U.S.C. 1103(a) )); (B) the same one or more named fiduciaries (as described in section 402(a) of such Act ( 29 U.S.C. 1102(a) )); (C) the same administrator (as defined in section 3(16)(A) of such Act ( 29 U.S.C. 1002(16)(A) )) and plan administrator (as defined in section 414(g) of the Internal Revenue Code of 1986); and (D) plan years beginning on the same date; and (3) provide the same investments or investment options to participants and beneficiaries. A plan not subject to title I of the Employee Retirement Income Security Act of 1974 shall be treated as meeting the requirements of paragraph (2) as part of a group of plans if the same person that performs each of the functions described in such paragraph, as applicable, for all other plans in such group performs each of such functions for such plan. (d) Clarification relating to electronic filing of returns for deferred compensation plans (1) In general Section 6011(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Application of numerical limitation to returns relating to deferred compensation plans For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan for which information is provided on such return shall be treated as a separate return. . (2) Effective date The amendment made by paragraph (1) shall apply to returns required to be filed with respect to plan years beginning after December 31, 2018. (e) Effective date The modification required by subsection (a) shall be implemented not later than January 1, 2021, and shall apply to returns and reports for plan years beginning after December 31, 2020. 203. Disclosure regarding lifetime income (a) In general Subparagraph (B) of section 105(a)(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1025(a)(2) ) is amended— (1) in clause (i), by striking and at the end