deferral IRA arrangement (as described in section 408B of such Code) maintained in connection with any such individual retirement plan shall be considered a single employee pension benefit plan merely because an employer establishes a payroll deduction program for the purpose of enabling employees to make voluntary contributions to such account or annuity. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 19. Disclosure regarding lifetime income (a) In general Section 105(a)(2)(B) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1025(a)(2) ) is amended— (1) in clause (i), by striking and at the end