; or (ii) (I) the employer subject to liability for the civil money penalty exercised reasonable diligence to meet the requirements of section 2(a); and (II) the employer provides the automatic USA Retirement Fund arrangement described to each employee eligible to participate in the arrangement by the end of the 90-day period beginning on the first date the employer knew, or exercising reasonable diligence should have known, that such failure existed. (C) Waiver by the secretary In the case of a failure to meet the requirements of section 2(a) that is due to reasonable cause and not to willful neglect, the Secretary may, in the sole discretion of the Secretary, waive part or all of the civil money penalty imposed under this paragraph to the extent that the payment of such civil money penalty would be excessive or otherwise inequitable relative to the failure involved. (D) Procedures for notice The Secretary may prescribe and implement procedures for obtaining confirmation that employers are in compliance with subsection (a). The Secretary, in the discretion of such Secretary, may prescribe that the confirmation shall be obtained on an annual or less frequent basis, and may use for this purpose the annual report or quarterly report for employment taxes, or such other means as the Secretary may deem advisable. (b) Civil actions and enforcement (1) Administration and enforcement Part 5 of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1132 et seq.) shall apply to a USA Retirement Fund as if a USA Retirement Fund were an employee benefit plan. (2) Amendment Section 502(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1132 et seq.) is amended— (A) in paragraph (10), by striking ; or and inserting ; ; (B) in paragraph (11), by striking the period at the end and inserting ; or