; and (B) prescribe interim final regulations providing simplified means by which plans described in section 413(c) of such Code may satisfy the requirements of sections 102, 103, and 105 of the Employee Retirement Income Security Act of 1974. For purposes of this paragraph, the term participating employer fiduciary means the participating employer, any employee of such participating employer that serves as fiduciary, any committee of such employees, and any other person whose fiduciaries duties with respect to the plan relate solely to the participating employer and not to the operation of the plan with respect to all participating employers. (4) Elimination of disincentive to pooling Not later than one year after the date of the enactment of this Act, the Secretary of the Treasury shall prescribe final regulations under which a plan or to allow a plan to meet requirements described in section 413(c) of such Code may be treated as satisfying the qualification requirements of section 401(a) of such Code despite the violation of such requirements with respect to one or more participating employers without regard to whether such violation continues. Solely for this purpose, a plan shall be treated as violating the qualification requirements of section 401(a) of such Code with respect to a participating employer if such employer has failed to provide the plan sponsor with the information needed to comply with such requirements and such failure has continued over a period of time that clearly demonstrates a lack of commitment to compliance. Such rules may require that the portion of the plan attributable to such participating employers be spun off to plans maintained by such employers. (c) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to years beginning after December 31, 2017. (2) Exception Subsection (b) shall apply as of the date of the enactment of this Act. 17. Modification of ERISA rules relating to multiple employer defined contribution plans