; increase in qualified charitable distribution limitation. Sec. 311. Retirement plan distributions for charitable purpose. Sec. 312. Distributions to firefighters. Sec. 313. Exclusion of certain disability-related first responder retirement payments. Sec. 314. Individual retirement plan statute of limitations for excise tax on excess contributions, certain accumulations, and prohibited transactions. Sec. 315. Requirement to provide paper statements in certain cases. Title IV—Technical Amendments Sec. 401. Amendments relating to Setting Every Community Up for Retirement Enhancement Act of 2019 . Title V—Administrative Provisions Sec. 501. Provisions relating to plan amendments. I Expanding Coverage and Increasing Retirement Savings 101. Expanding automatic enrollment in retirement plans (a) In general Subpart B of part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 414 the following new section: 414A. Requirements related to automatic enrollment (a) In general Except as otherwise provided in this section— (1) an arrangement shall not be treated as a qualified cash or deferred arrangement described in section 401(k) or as a qualified salary reduction arrangement described in section 408(p) unless such arrangement meets the automatic enrollment requirements of subsection (b), and (2) an annuity contract otherwise described in section 403(b)(1) which is purchased under a salary reduction agreement shall not be treated as described in such section unless such agreement meets the automatic enrollment requirements of subsection (b). (b) Automatic enrollment requirements (1) In general An arrangement or agreement meets the requirements of this subsection if such arrangement or agreement is an eligible automatic contribution arrangement (as defined in section 414(w)(3)) which meets the requirements of paragraphs (2) through (4). (2) Allowance of permissible withdrawals An eligible automatic contribution arrangement meets the requirements of this paragraph if such