; table of contents. Sec. 2. Employers required to maintain automatic contribution plan. Sec. 3. Deferral-only arrangements. Sec. 4. Nondiscrimination testing changes to facilitate higher contributions. Sec. 5. Multiple employer plans. Sec. 6. Limitation on employer liability. Sec. 7. Portability of lifetime income options. Sec. 8. Increase in credit limitation for small employer pension plan startup costs. Sec. 9. Small employer automatic enrollment credit. Sec. 10. Treatment of automatic contribution plans under State law. Sec. 11. Matching payments for elective deferral and IRA contributions by certain individuals. Sec. 12. Authority to require reporting. 2. Employers required to maintain automatic contribution plan (a) Automatic contribution plan Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (aa) Automatic contribution plan For purposes of this title— (1) In general The term automatic contribution plan means a defined contribution plan that— (A) is described in clause (i), (ii), or (iv) of section 219(g)(5)(A), (B) is described in paragraph (2), and (C) meets the eligibility, investment, lifetime income, and fee requirements described in paragraphs (3), (4), (5), and (6), respectively, of this subsection. (2) Plan described A plan is described in this paragraph if the plan is one of the following: (A) Deferral only A deferral only arrangement that meets the requirements of section 401(k)(14). (B) 403( b ) plan A 403(b) plan that— (i) meets the requirements of section 401(k)(14), or (ii) would be described in subparagraph (C) without regard to the references to section 416. (C) Testing automatic contribution plan A plan that— (i) would qualify as a plan described in subparagraph (A), except that such plan allows employer contributions, and (ii) satisfies sections 401(k)(3)(A)(ii), 401(m)(2), and 416 taking into account all applicable rules, including— (I) paragraphs (11), (12), and (13) of section 401(k), (II) paragraphs (10), (11), and (12) of section 401(m),