and (C) provides that matching contributions on behalf of any employee may not be made with respect to an employee’s contributions or elective deferrals in excess of 10 percent of the employee’s compensation. . (c) Conforming amendment Subparagraph (H) of section 416(g)(4) of the Internal Revenue Code of 1986 is amended— (1) in clause (i), by striking section 401(k)(12) or 401(k)(13) and inserting paragraph (12), (13), or (14) of section 401(k) , and (2) in clause (ii), by striking section 401(m)(11) or 401(m)(12) and inserting paragraph (11), (12), or (13) of section 401(m) . (d) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 103. Facilitating automatic enrollment The Secretary of the Treasury shall promulgate regulations or other guidance that— (1) simplify and clarify the rules regarding the timing of participant notices required under section 401(k)(13)(E) of the Internal Revenue Code of 1986, with specific application to— (A) plans that allow employees to be eligible for participation immediately upon beginning employment