by reason of a corrected error. (2) Corrected error defined For purposes of this subsection, the term corrected error means a reasonable administrative error in implementing an automatic enrollment or automatic escalation feature in accordance with the terms of an eligible automatic contribution arrangement (as defined under subsection (w)(3)), provided that such implementation error— (A) is corrected by the date that is 9½ months after the end of the plan year during which the failure occurred, (B) is corrected in a manner that is favorable to the participant, and (C) is of a type which is so corrected for all similarly situated participants in a nondiscriminatory manner. Such correction may occur before or after the participant has terminated employment and may occur without regard to whether the error is identified by the Secretary. (3) Regulations and guidance for favorable correction methods The Secretary shall, by regulations or other guidance of general applicability, specify the correction methods that are in a manner favorable to the participant for purposes of paragraph (2)(B). . (b) Effective date The amendment made by this section shall apply with respect to any errors with respect to which the date referred to in section 414(aa) (as added by this section) is after the date of enactment of this Act. 115. One-year reduction in period of service requirement for long-term, part-time workers (a) In general Section 401(k)(2)(D)(ii) of the Internal Revenue Code of 1986 is amended by striking 3 and inserting 2 . (b) Effective date The amendment made by this section shall take effect as if included in the addition of section 401(k)(2)(D)(ii) of such Code by section 112 of the Setting Every Community Up for Retirement Enhancement Act of 2019. 116. Governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics (a) Internal Revenue Code of 1986 Section 414(d) of the Internal Revenue Code of 1986 (relating to governmental plans) is amended by adding at the end the