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 survivor annuity with the Federal Employees Retirement System. Sec. 304. Limit on teaching compensation of retired judges. Sec. 305. General provisions relating to magistrate judges of the Tax Court. Sec. 306. Life insurance for magistrate judges of the Tax Court age 65 or older. Sec. 307. Retirement and annuity program. Sec. 308. Provisions for recall. Title IV—Other benefits Sec. 401. Benefits provided to volunteer firefighters and emergency medical responders. Title V—Revenue provisions Sec. 501. Modifications of required distribution rules for pension plans. Sec. 502. Increase in penalty for failure to file. Sec. 503. Increased penalties for failure to file retirement plan returns. Sec. 504. Increase information sharing to administer excise taxes. Sec. 505. Pension variable rate premium payment acceleration. I Expanding and preserving retirement savings 101. Multiple employer plans (a) Qualification requirements (1) In general Section 413 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Application of qualification requirements for certain multiple employer plans with pooled plan providers (1) In general Except as provided in paragraph (2), if a defined contribution plan to which subsection (c) applies— (A) is sponsored by employers all of which have both a common interest other than having adopted the plan and control of the plan, or (B) in the case of a plan not described in subparagraph (A), has a pooled plan provider, then the plan shall not be treated as failing to meet the requirements under this title applicable to a plan described in section 401(a) or to a plan that consists of individual retirement accounts described in section 408 (including by reason of subsection (c) thereof), whichever is applicable,