including the employer (or any predecessor of either) established or maintained any plan described in clause (i), (ii), or (iv) of section 219(g)(5)(A) with respect to which contributions were made, or benefits were accrued, for substantially the same employees as are eligible to participate in such qualified salary reduction arrangement. . (g) Conforming amendments relating to simple 401(k) s (1) Subclause (I) of section 401(k)(11)(B)(i) of the Internal Revenue Code of 1986 is amended by inserting (after the application of any election under section 408(p)(2)(E)(i)(II)) before the comma. (2) Paragraph (11) of section 401(k) of such Code is amended by adding at the end the following new subparagraph: (E) Employers electing increased contributions In the case of an employer which applies an election under section 408(p)(2)(E)(i)(II) for purposes of the contribution requirements of this paragraph under subparagraph (B)(i)(I), rules similar to the rules of subparagraphs (B)(iii), (C)(ii)(IV), and (F) of section 408(p)(2) shall apply for purposes of subparagraphs (B)(i)(II) and (B)(ii) of this paragraph. . (h) Plan forms To be shared with Secretary Subsection (p) of section 408 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (11) Plan arrangement and notices to be shared with Secretary The trustee or issuer (in the case of an individual retirement annuity) of a simple retirement account shall provide to the Secretary, at the time the qualified salary reduction arrangement is established (or not later than December 31, 2019, in the case of arrangements in effect on the date of the enactment of this paragraph), a copy of the written arrangement described in paragraph (2)(A). . (i) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. (j) Reports by Secretary (1) In general The Secretary of the Treasury shall, not later than December 31, 2019, and annually thereafter, report to the Committees on Finance and