; and (4) each securities market index which is used for an associated asset class would separately satisfy the requirements of such regulations for such asset class. (b) Study Not later than December 31, 2019, the Secretary of Labor shall deliver a report to the Committees on Ways and Means and Education and the Workforce of the House of Representatives and the Committees on Finance and Health, Education, Labor, and Pensions of the Senate regarding the effectiveness of the benchmarking requirements under section 2550.404a–5 of title 29, Code of Federal Regulations. 304. Permit nonspousal beneficiaries to roll assets to plans (a) In general Section 402(c) is amended by adding at the end the following new paragraph: (12) Distributions to qualified plan of nonspouse beneficiary If, with respect to any portion of a distribution from an eligible retirement plan described in paragraph (8)(B)(iii) of a deceased employee, a direct trustee-to-trustee transfer is made to a plan or annuity described in clause (iii), (iv), (v), or (vi) of paragraph (8)(B) of an individual who is a designated beneficiary (as defined by section 401(a)(9)(E)) of the employee and who is not the surviving spouse of the employee— (A) the transfer shall be treated as an eligible rollover distribution, and (B) section 401(a)(9)(B) (other than clause (iv) thereof) shall apply to such plan. . (b) Conforming amendments – (1) 403 (a) plans Subparagraph (B) of section 403(a)(4) is amended by striking and (11) and (9) and inserting , (9), (11), and (12) . (2) 403 (b) plans Subparagraph (B) of section 403(b)(8) is amended by striking and (11) and inserting (11), and (12) . (3) 457 plans Subparagraph (B) of section 457(e)(16) is amended by striking and (11) and inserting (11), and (12) . (c) Effective date The amendments made by this section shall apply to distributions made after the date of the enactment of this Act. 305. Deferral agreements (a) In general Paragraph (4) of section 457(b) of the Internal Revenue Code of 1986 is amended by inserting , or,