(B)(iii) , and (B) inserting after 2005 the following: (the calendar quarter beginning July 1, 2017, in the case of the $1,000 amount described in subparagraph (B)(iii)) . (c) Simplified reporting Section 104(a)(2)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1024(a)(2) ) is amended by inserting or for any pension plan which is a deferral-only arrangement described in section 401(k)(14)(B) of the Internal Revenue Code of 1986 before the period at the end. (d) Plans not treated as top-Heavy plans Clause (i) of section 416(g)(4)(H) of such Code is amended by striking or 401(k)(13) and inserting 401(k)(13), or 401(k)(14) . (e) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 4. Nondiscrimination testing changes to facilitate higher contributions (a) In general Clause (iii) of section 401(k)(13)(C) of the Internal Revenue Code of 1986 is amended by striking , does not exceed 10 percent, and is at least and inserting and is . (b) Conforming amendments (1) Subclause (I) of section 401(k)(13)(C)(iii) of such Code is amended by striking 3 percent and inserting at least 3 percent, but not greater than 10 percent, . (2) Subclause (II) of section 401(k)(13)(C)(iii) of such Code is amended by striking 4 percent and inserting at least 4 percent . (3) Subclause (III) of section 401(k)(13)(C)(iii) of such Code is amended by striking 5 percent and inserting at least 5 percent . (4) Subclause (IV) of section 401(k)(13)(C)(iii) of such Code is amended by striking 6 percent and inserting at least 6 percent . (c) Matching contributions Clause (i) of section 401(m)(11)(B) of such Code is amended by striking 6 and inserting 10 . (d) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 5. Multiple employer plans (a) Qualification requirements (1) In general Section 413 of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new subsection: