as an employee’s rate of elective contributions increases. . (b) Matching contributions and employee contributions Subsection (m) of section 401 is amended by redesignating paragraph (13) as paragraph (14) and by inserting after paragraph (12) the following new paragraph: (13) Alternative method for secure deferral arrangements A defined contribution plan shall be treated as meeting the requirements of paragraph (2) with respect to matching contributions and employee contributions if the plan— (A) is a secure deferral arrangement (as defined in subsection (k)(15)), (B) meets the requirements of clauses (ii) and (iii) of paragraph (11)(B), 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 amendments Subparagraph (H) of section 416(g)(4) is amended— (1) in clause (i), by striking section 401(k)(12) or 401(k)(13) and inserting paragraph (12), (13), or (15) 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, 2018. 102. Facilitating automatic enrollment The Secretary of the Treasury shall promulgate regulations or other guidance which— (1) simplifies and clarifies the rules regarding the timing of participant notices required under the Internal Revenue Code of 1986 with respect to an eligible automatic enrollment contribution arrangement (within the meaning of section 414(w)(3) of the Internal Revenue Code of 1986) or required under section 336(c)(3) of the Consolidated Appropriations Act, 2016 with respect to an automatic contribution arrangement (within the meaning of section 336(c)(2) of such Act), with specific application to— (A) plans which allow employees to be eligible for participation immediately upon beginning employment