shall apply to highly compensated employees only if the choice described in such sentence is available on substantially the same terms to each member of the group of employees normally provided education and information regarding the employer's qualified employer plan. . (b) Definition Paragraph (1) of section 132(m) is amended by inserting before the period the following: “, including— (A) advice regarding investments in any arrangement described in section 219(g)(5) (without regard to the last sentence thereof), and (B) retirement advice regarding investments held outside such an arrangement. . (c) Conforming amendments (1) Section 403(b)(3)(B) is amended by inserting 132(m)(4), after 132(f)(4), . (2) Section 414(s)(2) is amended by inserting 132(m)(4), after 132(f)(4), . (3) Section 415(c)(3)(D)(ii) is amended by inserting 132(m)(4), after 132(f)(4), . (d) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 115. Allow additional nonelective contributions to simple plans (a) In general (1) Modification to definition Subparagraph (A) of section 408(p)(2) is amended by striking and at the end of clause (iii), by redesignating clause (iv) as clause (v), and by inserting after clause (iii) the following new clause: (iv) the employer may make nonelective contributions of a uniform percentage (up to 10 percent) of compensation for each employee who is eligible to participate in the arrangement and who has at least $5,000 of compensation from the employer for the year, and . (2) Limitation Subparagraph (A) of section 408(p)(2) is amended by adding at the end the following: The compensation taken into account under clause (iv) for any year shall not exceed the limitation in effect for such year under section 401(a)(17). . (3) Overall dollar limit on contributions Paragraph (8) of section 408(p) is amended to read as follows: (8) Coordination with maximum limitation under subsection (a) In the case of any simple retirement account, subsections (a)(1) and