1. Short title, etc (a) Short title This Act may be cited as the Retirement Enhancement and Savings Act of 2018 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. TITLE I—Expanding and preserving retirement savings Sec. 101. Multiple employer plans. Sec. 102. Pooled employer and multiple employer plan reporting. Sec. 103. Removal of 10 percent cap from automatic enrollment safe harbor after 1st plan year. Sec. 104. Rules relating to election of safe harbor 401(k) status. Sec. 105. Increase in credit limitation for small employer pension plan startup costs. Sec. 106. Small employer automatic enrollment credit. Sec. 107. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes. Sec. 108. Repeal of maximum age for traditional IRA contributions. Sec. 109. Expansion of IRA ownership of S corporation bank stock. Sec. 110. Qualified employer plans prohibited from making loans through credit cards and other similar arrangements. Sec. 111. Portability of lifetime income options. Sec. 112. Treatment of custodial accounts on termination of section 403(b) plans. Sec. 113. Clarification of retirement income account rules relating to church-controlled organizations. TITLE II—Administrative improvements Sec. 201. Plan adopted by filing due date for year may be treated as in effect as of close of year. Sec. 202. Combined annual report for group of plans. Sec. 203. Disclosure regarding lifetime income. Sec. 204. Fiduciary safe harbor for selection of lifetime income provider. Sec. 205. Modification of nondiscrimination rules to protect older, longer service participants. Sec. 206. Modification of PBGC premiums for CSEC plans. TITLE III—Benefits relating to United States Tax Court Sec. 301. Thrift Savings Plan contributions for judges in the Federal Employees Retirement System. Sec. 302. Change in vesting period for survivor annuities and waiver of vesting period in the event of assassination. Sec. 303. Coordination of retirement and