defined in section 414(g)) of each applicable eligible retirement plan (as defined in section 401(a)(9)(H)) shall make a return to the Secretary with respect to each participant of such plan who has attained age 69 as of the end of the preceding calendar year which states— (A) the name and plan number of the plan, (B) the name and address of the plan administrator, (C) the name, address, and taxpayer identification number of the participant, and (D) the account balance of such participant as of the end of the preceding calendar year. (2) Statement furnished to participant Every person required to make a return under paragraph (1) with respect to a participant shall furnish a copy of such return to such participant. (3) Application to individual retirement plans and annuities In the case of an applicable eligible retirement plan described in clause (i) or (ii) of section 402(c)(8)(B)— (A) any reference in this subsection to the plan administrator shall be treated as a reference to the trustee or issuer, as the case may be, and (B) any reference in this subsection to the participant shall be treated as a reference to the individual for whom such account or annuity is maintained. . (c) In general The amendments made by this section shall apply to distributions required to be made in calendar years beginning more than 120 days after the date of the enactment of this Act. 110. Clarification of treatment of certain retirement plan contributions picked up by governmental employers for new or existing employees (a) In general Section 414(h)(2) of the Internal Revenue Code of 1986 is amended— (1) by striking For purposes of paragraph (1) and inserting the following: (A) In general For purposes of paragraph (1) , and (2) by adding at the end the following new subparagraph: (B) Treatment of elections between alternative benefit formulas For purposes of subparagraph (A), a contribution shall not fail to be treated as picked up by an employing unit merely because the employee may make an irrevocable election between the