1. Short title, etc (a) Short title This Act may be cited as the Retirement Security and Savings Act of 2018 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title, etc. TITLE I—Expanding coverage and increasing retirement savings Sec. 101. Secure deferral arrangements. Sec. 102. Facilitating automatic enrollment. Sec. 103. Credit for employers with respect to modified safe harbor requirements. Sec. 104. Expansion of saver's credit. Sec. 105. Qualified cash or deferred arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate. Sec. 106. Separate application of top heavy rules to defined contribution plans covering part-time employees. Sec. 107. Opportunity to claim the saver’s credit on form 1040EZ. Sec. 108. 60-day rollover to inherited individual retirement plan of nonspouse beneficiary. Sec. 109. Increase in age for required beginning date for mandatory distributions. Sec. 110. Updating of mortality tables for minimum required distributions. Sec. 111. Increase in credit limitation for small employer pension plan startup costs of certain employers. Sec. 112. Credit for re-enrollment. Sec. 113. Treatment of student loan payments as elective deferrals for purposes of matching contributions. Sec. 114. Treatment of qualified retirement planning services. Sec. 115. Allow additional nonelective contributions to simple plans. Sec. 116. Reform of the minimum participation rule. Sec. 117. Expansion of Employee Plans Compliance Resolution System. Sec. 118. Enhancement of 403(b) plans. Sec. 119. Eligibility for participation in retirement plans. Sec. 120. Small immediate financial incentives for contributing to a plan.