1. Short title, etc (a) Short title This Act may be cited as the Setting Every Community Up for Retirement Enhancement Act of 2019 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title, etc. Title I—Expanding and preserving retirement savings Sec. 101. Increase in 10 percent cap for automatic enrollment safe harbor after 1st plan year. Sec. 102. Rules relating to election of safe harbor 401(k) status. Sec. 103. Increase in credit limitation for small employer pension plan startup costs. Sec. 104. Small employer automatic enrollment credit. Sec. 105. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes. Sec. 106. Repeal of maximum age for traditional IRA contributions. Sec. 107. Qualified employer plans prohibited from making loans through credit cards and other similar arrangements. Sec. 108. Portability of lifetime income options. Sec. 109. Treatment of custodial accounts on termination of section 403(b) plans. Sec. 110. Clarification of retirement income account rules relating to church-controlled organizations. Sec. 111. Qualified cash or deferred arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate. Sec. 112. Penalty-free withdrawals from retirement plans for individuals in case of birth of child or adoption. Sec. 113. Increase in age for required beginning date for mandatory distributions. Sec. 114. Special rules for minimum funding standards for community newspaper plans. Sec. 115. Treating excluded difficulty of care payments as compensation for determining retirement contribution limitations. Title II—Administrative improvements Sec. 201. Plan adopted by filing due date for year may be treated as in effect as of close of year. Sec. 202. Combined annual report for group of plans. Sec. 203. Disclosure regarding lifetime income. Sec. 204. Fiduciary safe harbor for selection of lifetime income provider. Sec. 205. Modification of nondiscrimination rules to