covered under a plan of the employer which meets the requirements of paragraphs (A) and (B) separately with respect to such employees, such employees may be excluded from consideration in determining whether any plan of the employer meets the requirements of subparagraphs (A) and (B). . (b) Effective date The amendment made by subsection (a) shall apply to plan years beginning after the date of the enactment of this Act. 107. Opportunity to claim the saver’s credit on form 1040EZ The Secretary of the Treasury shall modify the forms for the return of tax of individuals in order to allow individuals claiming the credit under section 25B of the Internal Revenue Code of 1986 to file (and claim such credit on) Form 1040EZ. 108. Additional time to adopt a qualified plan (a) In general Subsection (a) of section 401 of the Internal Revenue Code of 1986 is amended by inserting after paragraph (37) the following new paragraph: (38) The adoption of a plan by the applicable date shall not cause a plan to fail to meet the requirements of this section for a plan year. For purposes of the preceding sentence, the term applicable date means the due date (including extensions) for filing the Federal income tax return for the employer’s taxable year in which ends the plan year for which the plan is effective. An employer may elect to have a plan adopted in accordance with this paragraph be treated as established by the end of the employer’s taxable year for purposes of applying section 404(a). . (b) Effective date The amendment made by subsection (a) shall apply to years beginning after December 31, 2017. 109. Repeal of maximum age for traditional IRA contributions (a) In general Paragraph (1) of section 219(d) of the Internal Revenue Code of 1986 is repealed. (b) Conforming amendment Subsection (c) of section 408A of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraphs (5), (6), and (7) as paragraphs (4), (5), and (6), respectively. (c) Effective date The amendments made by this