did not exceed the dollar amount in effect for such year under clause (i). (vi) Aggregation rule All employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer for purposes of clause (v). . (b) Plan administrator reporting Section 6047 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Account balance for participants who have attained age 69 (1) In general Not later than January 31 of each year, the plan administrator (as defined in section 414(g)) of each applicable eligible retirement plan (as defined in section 401(a)(9)(H)) shall make a return to the Secretary with respect to each participant of such plan who has attained age 69 as of the end of the preceding calendar year which states— (A) the name and plan number of the plan, (B) the name and address of the plan administrator, (C) the name, address, and taxpayer identification number of the participant, and (D) the account balance of such participant as of the end of the preceding calendar year. (2) Statement furnished to participant Every person required to make a return under paragraph (1) with respect to a participant shall furnish a copy of such return to such participant. (3) Application to individual retirement plans and annuities In the case of an applicable eligible retirement plan described in clause (i) or (ii) of section 402(c)(8)(B)— (A) any reference in this subsection to the plan administrator shall be treated as a reference to the trustee or issuer, as the case may be, and (B) any reference in this subsection to the participant shall be treated as a reference to the individual for whom such account or annuity is maintained. . (c) Effective date The amendments made by this section shall apply to distributions required to be made in calendar years beginning more than 120 days after the date of the enactment of this Act. 113. Elective deferrals by members of the Ready Reserve of a reserve