and plan sponsors and describe the activities, and evaluate the effectiveness, of the Participant and Plan Sponsor Advocate during the preceding year, (ii) identify significant problems the Participant and Plan Sponsor Advocate has identified, (iii) include specific legislative and regulatory changes to address the problems, and (iv) identify any actions taken to correct problems identified in any previous report. (C) Concurrent submission The Participant and Plan Sponsor Advocate shall submit a copy of each report to the Secretary of the Treasury, the Commissioner of Internal Revenue, and any other appropriate official at the same time such report is submitted to the committees of Congress under subparagraph (A). . (b) Effective date The amendment made by this section shall take effect on January 1, 2018. 309. Simplifying 402(f) notices Not later than December 31, 2018, the Secretary of the Treasury, in consultation with the Secretary of Labor and the Director of the Pension Benefit Guaranty Corporation, shall simplify the model notices issued under section 402(f) of the Internal Revenue Code of 1986 so as to facilitate better understanding by recipients of different distribution options and corresponding tax consequences. Such model notices shall include an explanation of the effect of elections on spousal rights. 310. Guidance related to certain overpayment recoupment practices (a) Overpayments under internal revenue code Not later than December 31, 2018, the Secretary of the Treasury shall modify the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2016–51 or any successor guidance)— (1) to clarify that in no case shall any person be required to seek recoupment of an inadvertent overpayment (as defined in such System) from a participant or beneficiary