; and (B) by striking the last sentence. (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2018. 320. IRA preservation (a) Information made available The Secretary of the Treasury shall make available to the public the following information: (1) An overview of the laws and regulations related to individual retirement plans (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986), including— (A) limits on contributions; (B) limits on deductions for contributions; (C) rollovers; (D) minimum required distributions; (E) non-exempt prohibited transactions